The government passes the royal decree governing the new carbon footprint register and imposes obligations on businesses and public authorities

On April 12, 2025 the Official State Gazette (BOE) published Royal Decree 214/2025, of March 18, 2025, creating the carbon footprint, offsetting and carbon dioxide absorption projects register and imposing the obligation to calculate the carbon footprint and draw up and publish plans for the reduction of greenhouse gas emissions.

The fundamental objective of the legislation is to contribute to the reduction of greenhouse gas emissions in Spain, increase absorptions by carbon sinks and facilitate compliance with international climate change commitments.

There is an extension of the scope of the carbon footprint, offsetting and CO₂ absorption projects register of the Ministry for Ecological Transition and Demographic Change (MITECO), which has been in operation since 2014, so as to cover new types of absorption projects and event carbon footprints, introduce additional clarifications so that their operation can be improved, establish additional participation requirements to complete those already in existence, introduce improvements in processing and strengthen coordination with equivalent regional registers.

Businesses that are required to present a nonfinancial information statement under current legislation will be obliged to calculate the carbon footprint of their organization on an annual basis (basically companies that draw up consolidated financial statements and companies whose average workforce throughout the year exceeds 500 and are considered public interest entities or fulfill the condition to be considered a large enterprise). They will also be required to draw up a reduction plan which will at least provide for a quantified reduction target in a timeframe of at least five years, together with the measures for achieving it.

Ministerial departments of Central Government, their independent bodies, as well as management entities and joint departments of the Social Security system and other national administrative public sector entities shall also calculate on an annual basis the carbon footprint of their organization in accordance with the requirements established in the new royal decree. For the calculation for 2028 and subsequent years scope 3 shall be included in the calculations.

The above-mentioned companies are not subject to an obligation to be entered in the carbon footprint register but must make available to the public on their Internet portal, free of charge and in an accessible manner, information regarding the carbon footprint and the reduction plan. This obligation will be fulfilled by means of the sustainability report. On the other hand, the above-mentioned public sector entities must register their carbon footprint and reduction plan annually (their first carbon footprint will be registered in 2026, that of 2025).

To facilitate the application of the standard, the Ministry for the Ecological Transition and the Demographic Challenge has published a note that includes various clarifications and clarifications in relation to Chapter IV and, in particular, on Article 11, relating to the obligation to calculate the carbon footprint and to draw up a reduction plan and its publication. These clarifications refer to issues such as the obliged subjects, the scope of the obligation, its entry into force and the requirements of publicity.