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Royal Decree 214/2025: New legal framework for Carbon Footprint reporting in Spain

Updated on
April 14, 2025

Sustainability in Spain just leveled up. On April 8th, the Spanish government published Royal Decree 214/2025, which comes into force on April 28th, and it completely reshapes the rules around corporate carbon footprint management.

If you're working in a company — large or small, public or private, or with decarbonization goals — this is not just another regulation. It’s a clear message from both the government and society: it’s no longer enough to say you’re doing things right — now, you have to prove it with data.

So, what’s this Royal Decree all about?

Royal Decree 214/2025 doesn’t simply update the previous framework (RD 163/2014). It’s a response to the growing demand for real climate transparency. More and more stakeholders — clients, investors, public bodies — are asking for more than vague commitments. They want clear calculations, concrete plans, and, if you're offsetting, a rigorous process based on recognized standards.

Spain’s Ministry for the Ecological Transition (MITERD) now makes it official: if you want to register your company’s carbon footprint, you’ll need to meet a series of requirements that go well beyond filling out a form. You have to measure, you have to reduce, and if you want to offset, you need to do it right.

What does the law actually require?

Any organization looking to register must calculate, at a minimum, its Scope 1 and Scope 2 emissions. That includes direct emissions from your operations and indirect emissions from energy use.

And no, a rough estimate won’t cut it. You need to prepare an annual greenhouse gas emissions inventory, using internationally recognized methodologies like the GHG Protocol or ISO 14064, and you must clearly define what parts of your company are being measured.

But it doesn't stop there. You're also required to present a reduction plan — a real one — with concrete actions and measurable outcomes. Because it’s not just about knowing your numbers, it’s about what you’re doing with them.

What about Scope 3?

This is the big question we hear all the time. The decree doesn’t make Scope 3 reporting mandatory — these are those indirect emissions from suppliers, transport, business travel, product use, etc. — but it strongly recommends it.

Why? Because for many companies, this is where the majority of their climate impact lies. Ignoring it is like looking at a cracked mirror: you're only seeing part of the picture.

And here's the reality: public tenders, banks, investors, and even your clients are already asking for Scope 3. Including it shows maturity, transparency, and a serious commitment to climate responsibility. Plus, it unlocks access to green financing and better positioning in an increasingly demanding market.

External verification: yes or no?

Another common question: do you need to verify your data externally? In general, no — unless you fall under certain conditions.

You must verify externally if:

  • You’re applying for public funding or subsidies tied to carbon reporting.

  • You’re a large company (more than 250 employees or a turnover >€50M / balance sheet >€43M).

  • You’re including Scope 3 emissions that account for more than 40% of your total footprint or using them in public commitments or offsetting.

  • Your industry-specific regulations require it.

And no, not just anyone can verify your data — the certifier must be officially accredited under standards like UNE-EN ISO/IEC 17029 and UNE-EN ISO 14065, or equivalent.

Who is legally required to comply?

The decree draws a clear line.

It is mandatory for:

  • Companies required to submit non-financial information (NFRD) under Spanish Law 11/2018.

  • State-level public bodies and entities that use the General Public Accounting Plan.

And what about SMEs?

They’re not automatically required to comply. However, if a small or medium-sized company wants to apply for certain public subsidies or programs, there’s a strong chance the application process will require them to calculate and present their carbon footprint. It’s not a legal obligation in itself — it depends on the terms of the funding.

Of course, any SME can choose to register voluntarily — to align with its group, meet client expectations, or gain a competitive edge.

How the MITERD register works

Spain’s national carbon footprint registry is organized into three parts:

  1. Carbon footprint and reduction commitments

  2. Carbon offsetting

  3. CO₂ absorption projects

To get registered, you’ll need:

  • A valid emissions inventory (Scopes 1 and 2 mandatory, Scope 3 optional),

  • A reduction plan,

  • And external verification if required.

If you're compensating emissions, you’ll need to use officially approved absorption projects — either through the MITERD or equivalent mechanisms. And these projects need to meet strict criteria like permanence, additionality, and no leakage (they can’t just shift emissions elsewhere).

This isn’t just about compliance — it’s about competitiveness

What matters most isn’t just staying compliant or avoiding penalties. What matters is that companies that take control of their carbon data now will gain a clear strategic advantage.

Think about it. If your data is already organized, verified, and aligned with international standards, you're ready to respond instantly to an audit, a financing request, or a supplier questionnaire. No stress. No yearly chaos. No missed opportunities.

And beyond compliance, having solid emissions data helps you make better business decisions. Because when you measure right, you improve faster. And when you improve, you lead.

How Dcycle helps you make it real

We get it. This can feel complex and overwhelming. That’s why we’ve built a solution that makes the entire process clear, guided, and fully integrated — no more juggling spreadsheets, chasing suppliers, or wondering if you’re “doing it right.”

With Dcycle, you can:

  • Centralize all your ESG data in one place.

  • Calculate your Scopes 1, 2, and 3 with confidence.

  • Apply trusted methodologies like GHG Protocol and ISO 14064.

  • Build a real emissions reduction plan.

  • Get ready for verification and register with MITERD without errors or stress.

Our platform and our expert team are here to help you stay compliant, communicate with transparency, and use your sustainability strategy as a true business lever.

Preparing to comply with Royal Decree 214/2025?

Let’s talk. We’ll show you how to get ahead of this — and turn it into an opportunity. Because what you don’t measure, you can’t improve. And what you don’t improve… you can’t compete with.

Take control of your ESG data today.
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Cristina Alcalá-Zamora
CSRD Specialist | Content Creator

Frequently Asked Questions (FAQs)

How Can You Calculate a Product’s Carbon Footprint?

Carbon footprint calculation analyzes all emissions generated throughout a product’s life cycle, including raw material extraction, production, transportation, usage, and disposal.

The most recognized methodologies are:

  • Life Cycle Assessment (LCA)
  • ISO 14067
  • PAS 2050

Digital tools like Dcycle simplify the process, providing accurate and actionable insights.

What Are the Most Recognized Certifications?
  • ISO 14067 – Defines carbon footprint measurement for products.
  • EPD (Environmental Product Declaration) – Environmental impact based on LCA.
  • Cradle to Cradle (C2C) – Evaluates sustainability and circularity.
  • LEED & BREEAM – Certifications for sustainable buildings.
Which Industries Have the Highest Carbon Footprint?
  • Construction – High emissions from cement and steel.
  • Textile – Intense water usage and fiber production emissions.
  • Food Industry – Large-scale agriculture and transportation impact.
  • Transportation – Fossil fuel dependency in vehicles and aviation.
How Can Companies Reduce Product Carbon Footprints?
  • Use recycled or low-emission materials.
  • Optimize production processes to cut energy use.
  • Shift to renewable energy sources.
  • Improve transportation and logistics to reduce emissions.
Is Carbon Reduction Expensive?

Some strategies require initial investment, but long-term benefits outweigh costs.

  • Energy efficiency lowers operational expenses.
  • Material reuse and recycling reduces procurement costs.
  • Sustainability certifications open new business opportunities.

Investing in carbon reduction is not just an environmental action, it’s a smart business strategy.