UPDATE 1-Cemex's Spanish unit fined 455 mln euros after tax audit
(New throughout, adds details on fine, background, updates share price)
MEXICO CITY, April 4 (Reuters) - Mexican cement-maker Cemex said on Friday its Spanish unit had been fined 455 million euros by Spanish tax authorities after an audit led them to question some losses reported by the company between 2006 and 2009.
Cemex said it intends to appeal the fines.
"If all appeals that Cemex Espana files are adversely resolved, it could have a material adverse impact on our results of operations, liquidity and financial condition," the company said in a regulatory filing.
Cemex has been in Spain since 1992 when the Mexican company acquired what were then the country's top two cement-makers. Its website lists it as one of Spain's largest cement producers.
Shares in Cemex ended the day up 3.4 percent at 17.63 pesos ($1.36) before the fine was announced.
($1 = 13.0108 Pesos) (Reporting By Gabriela Lopez and Gabriel Stargardter)
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