{"id":45121,"date":"2025-12-09T11:42:51","date_gmt":"2025-12-09T10:42:51","guid":{"rendered":"https:\/\/amec.es\/news-on-the-carbon-footprint-calculation-decree\/"},"modified":"2025-12-10T09:02:11","modified_gmt":"2025-12-10T08:02:11","slug":"news-on-the-carbon-footprint-calculation-decree","status":"publish","type":"page","link":"https:\/\/amec.es\/en\/news-on-the-carbon-footprint-calculation-decree\/","title":{"rendered":"News on the Carbon Footprint Calculation Decree"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"45121\" class=\"elementor elementor-45121 elementor-45066\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a95beac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a95beac\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-267f771c\" data-id=\"267f771c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2646a8b elementor-widget elementor-widget-heading\" data-id=\"2646a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/en\/category\/exclusive-alerts-and-trends\/\" rel=\"tag\">Exclusive alerts and trends<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a18827 elementor-widget elementor-widget-spacer\" data-id=\"9a18827\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39793734 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"39793734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b97afb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b97afb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ff69f32\" data-id=\"ff69f32\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19011040 elementor-widget elementor-widget-heading\" data-id=\"19011040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">News on the Carbon Footprint Calculation Decree<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37f03d38 elementor-widget elementor-widget-spacer\" data-id=\"37f03d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2516a129 elementor-widget elementor-widget-text-editor\" data-id=\"2516a129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t9 de December de 2025\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2099707b elementor-widget elementor-widget-text-editor\" data-id=\"2099707b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXW63254045 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW63254045 BCX0\">MITECO&#8217;s new explanatory note redefines the actual scope of Royal Decree 214\/2025 and confirms which companies must calculate and report their carbon footprint, reinforcing legal certainty in its first year of application.<\/span><\/span><span class=\"EOP SCXW63254045 BCX0\" data-ccp-props=\"{}\"> <\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32aa19d7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"32aa19d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15ba1339 elementor-widget elementor-widget-text-editor\" data-id=\"15ba1339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><b><span data-contrast=\"auto\">Scope of application of the Royal Decree<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/h5><p><span data-contrast=\"auto\">The explanatory note confirms that <\/span><b><span data-contrast=\"auto\">the obligations of RD 214\/2025 affect only companies subject to the reporting of non-financial information<\/span><\/b><span data-contrast=\"auto\">The decree is a clarification of the Commercial Code and the Capital Companies Law. This clarification corrects the confusion generated after the publication of the decree and identifies companies that exceed the size thresholds or are public interest entities. <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">These companies must <\/span><b><span data-contrast=\"auto\">calculate their carbon footprint on an annual basis<\/span><\/b><span data-contrast=\"auto\"> and must include the following <\/span><b><span data-contrast=\"auto\">scopes 1 and 2<\/span><\/b><span data-contrast=\"auto\">while Scope 3 remains optional. The note also recalls the obligation to use the emission factors published by the official registry, provided that they are compatible with non-financial reporting standards. <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><h5><b><span data-contrast=\"auto\">Reduction plan requirements<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/h5><p><span data-contrast=\"auto\">The decree requires the preparation of an <\/span><b><span data-contrast=\"auto\">emissions reduction plan with a minimum horizon of five years.<\/span><\/b><span data-contrast=\"auto\">The note clarifies that it incorporates a quantified objective and associated measures. The note clarifies that   <\/span><b><span data-contrast=\"auto\">groups that already have a plan in force may maintain it, provided that it meets the requirements of the standard.<\/span><\/b><span data-contrast=\"auto\"> provided that it meets the requirements of the standard.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">This plan must be aligned with national and European climate objectives, especially climate neutrality by 2050.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><h5><b><span data-contrast=\"auto\">Timetable and publication obligations<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/h5><p><span data-contrast=\"auto\">The reporting obligation applies from 2021 and maintains the schedule of Law 11\/2018. The   <\/span><b><span data-contrast=\"auto\">and the plan must be presented within six months after the end of the fiscal year, coinciding with the presentation of the Statement of Non-Financial Information (SNFI).<\/span><\/b><span data-contrast=\"auto\">The calculation and plan must be presented within six months after the end of the fiscal year, coinciding with the presentation of the Statement of Non-Financial Information (SNFI).<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">In addition, companies must <\/span><b><span data-contrast=\"auto\">publish free of charge and accessible<\/span><\/b><span data-contrast=\"auto\">  on its website both the carbon footprint and the reduction plan. Once the sustainability directive (CSRD) is transposed, this obligation will be considered fulfilled if the information is integrated into the corresponding sustainability report. <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><h5><b><span data-contrast=\"auto\">Application in multinationals<\/span><\/b><\/h5><p><span data-contrast=\"auto\">The note clarifies how the obligations should be applied by groups with an international presence:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li><b><span data-contrast=\"auto\">  Groups with headquarters in Spain<\/span><\/b><\/li><\/ul><p><span data-contrast=\"auto\">The group is an obligated entity if it exceeds the thresholds of the Commercial Code. The obligation is fulfilled by the   <\/span><b><span data-contrast=\"auto\">Consolidated EINF<\/span><\/b><span data-contrast=\"auto\">provided that it includes the footprint calculation and reduction plan.<\/span><\/p><p><span data-contrast=\"auto\">For the <\/span><b><span data-contrast=\"auto\">official registration<\/span><\/b><span data-contrast=\"auto\">For the official registry, only emissions <\/span><b><span data-contrast=\"auto\">emissions generated in Spanish territory and the associated<\/span><\/b><span data-contrast=\"auto\"> and the associated plan .<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li><b><span data-contrast=\"auto\">  EU parent company and subsidiaries in Spain<\/span><\/b><\/li><\/ul><p><span data-contrast=\"auto\">Spanish subsidiaries may be exempted from <\/span><b><span data-contrast=\"auto\">exempted from submitting their own NIFS, as long as the parent company<\/span><\/b><span data-contrast=\"auto\">provided that the parent company reports in accordance with its country&#8217;s regulations and includes the mandatory elements of RD 214\/2025.<\/span><\/p><p><span data-contrast=\"auto\">Only the footprint of the Spanish subsidiaries with their corresponding plan is registered in the registry.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li><b><span data-contrast=\"auto\">  Parent company outside the EU<\/span><\/b><\/li><\/ul><p><span data-contrast=\"auto\">The Spanish subsidiary will be an obligated entity if it meets the legal thresholds.<\/span><\/p><p><span data-contrast=\"auto\">It may be exempted from preparing its own EINF if the parent company meets the requirements equivalent to Law 11\/2018 and includes the calculation and reduction plan.<\/span><\/p><p><span data-contrast=\"auto\">If the parent company does not provide this information, the subsidiary should <\/span><b><span data-contrast=\"auto\">prepare its own PFIA in Spain, including the calculation and reduction plan.<\/span><\/b><span data-contrast=\"auto\">including the calculation and reduction plan.<\/span> <br><span data-contrast=\"auto\">The registry only accepts the footprint and plan of Spanish subsidiaries.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fdff9b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fdff9b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62f4fa4e\" data-id=\"62f4fa4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c593352 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1c593352\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be3239e elementor-widget elementor-widget-heading\" data-id=\"4be3239e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Resources<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7611b07e elementor-widget elementor-widget-text-editor\" data-id=\"7611b07e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW108744357 BCX0\" lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW108744357 BCX0\">Explanatory note from MITECO (December 2025): <\/span><\/span><span class=\"TextRun SCXW108744357 BCX0\" lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW108744357 BCX0\">Royal Decree 214\/2025 &#8211; carbon footprint calculation and reduction plans.<\/span><\/span><span class=\"TextRun SCXW108744357 BCX0\" lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW108744357 BCX0\">.<\/span><\/span><span class=\"EOP SCXW108744357 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p><p><a href=\"https:\/\/www.miteco.gob.es\/content\/dam\/miteco\/es\/cambio-climatico\/temas\/mitigacion-politicas-y-medidas\/RD214_2025%20nota%20aclaratoria.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.miteco.gob.es\/content\/dam\/miteco\/es\/cambio-climatico\/temas\/mitigacion-politicas-y-medidas\/RD214_2025%20nota%20aclaratoria.pdf<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63e27f7b elementor-widget elementor-widget-spacer\" data-id=\"63e27f7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>MITECO&#8217;s new explanatory note redefines the actual scope of Royal Decree 214\/2025 and confirms which companies must calculate and report their carbon footprint, reinforcing legal certainty in its first year of application. Scope of application of the Royal Decree The explanatory note confirms that the obligations of RD 214\/2025 affect only companies subject to the [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-45121","page","type-page","status-publish","hentry","category-exclusive-alerts-and-trends"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>News on the Carbon Footprint Calculation Decree | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/en\/news-on-the-carbon-footprint-calculation-decree\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"News on the Carbon Footprint Calculation Decree | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"MITECO&#8217;s new explanatory note redefines the actual scope of Royal Decree 214\/2025 and confirms which companies must calculate and report their carbon footprint, reinforcing legal certainty in its first year of application. 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