New Royal Decree 214/2025: Carbon Footprint and GHG (Greenhouse Gas) Reduction Plans
Since 12 June, Royal Decree 214/2025 has been in force, replacing Royal Decree 163/2014 and marking a new step in environmental regulation in Spain. This regulation strengthens the commitment to reducing greenhouse gas emissions and establishes specific changes for companies and public administrations.
Main implications
- The same group of companies subject to the obligation to calculate their carbon footprint and to prepare a reduction plan is considered to be those covered by Law 11/2018 on the publication of Non-Financial Information Statements (EINF).
Public-interest entities, listed companies, and companies with more than 250 employees, with turnover of €40 million and assets of €20 million over two consecutive financial years.
The transposition of the CSRD Directive 2022/2464 raises these thresholds to €50 million in turnover and €25 million in assets.
- Mandatory scopes:
Carbon footprint calculation scopes 1 and 2 are mandatory, while scope 3 remains voluntary until 2028, when it will become mandatory for public entities.
- The registration of the carbon footprint and the reduction plan with MITECO will be mandatory from 2026 for PIEs (public-interest entities) and voluntary for private companies.
- Methodologies such as the GHG Protocol or ISO 14064-1 are recommended, and the use of emission factors published on the MITECO website is required for the preparation of the greenhouse gas (GHG) inventory.
- Reduction plans are defined in relation to a base year and must establish at least one five-year target, aligned with the Paris Agreement (2026–2030).
This new regulatory framework represents a major opportunity to strengthen ESG strategies, anticipate European regulation, and actively contribute to the fight against climate change.
Font: European Sustainability Consulting, SL. Post
