Although Royal Decree 214/2025 was published in March 2025, it is important for companies and public administrations to keep in mind that, from 2026 onwards, they will have to comply with key carbon footprint and emission reduction obligations.
Carbon footprint calculation
Companies subject to this rule (companies with more than 250 employees that are more than 250 employees that are considered to be public interest entities or that for two consecutive years have or that during two consecutive fiscal years meet at least one of the following circumstances: the total of the asset items exceeds 20,000,000 or the net annual turnover exceeds 40,000,000) mustmeasure their greenhouse gas emissions on an annual basis. The calculation includes mandatory Scope 1+ 2 (direct and indirect energy emissions) and, on a voluntary basis, Scope 3 (other indirect emissions). To do so, they must use the emission factors published by the Ministry for Ecological Transition and the Demographic Challenge, provided that they are compatible with the legal obligations of non-financial information established in the Commercial Code and the Capital Companies Act.
In addition, the carbon footprint must also be calculated annually by the ministerial departments of the General State Administration, its autonomous bodies, as well as the managing entities and common services of the social security, and other entities of the state public administrative sector. In this case, the calculation will include scope 1+2 and in the calculation of the footprint corresponding to the year 2028 and onwards, scope 3 will be included.
Development of a reduction plan
In addition to the calculation, companies and administrations affected by this standard must have an emissions reduction plan that contemplates a quantified reduction target over a minimum five-year horizon. This plan must include the concrete measures that will be implemented to achieve the objectives and ensure that the actions are aligned with the transition to a sustainable economy, the Paris Agreement and the goal of climate neutrality by 2050.
Publication of information and entry in the Registry
Organizations required to calculate their carbon footprint and action plan must make information on their carbon footprint and reduction plan available to the public through their web portals or in non-financial reporting statements. This information must be free, accessible and available for at least five years.
The registration of the companies that must calculate their carbon footprint will be voluntary. TheGeneral State Administration affected by the Royal Decree, on the other hand, will have to register its carbon footprint and reduction plan on an annual basis .
Deadlines and adaptation to regulations
The aforementioned companies must incorporate the carbon footprint and reduction plan in the information reported by the company in the year 2026, referring to fiscal year 2025.
In the case of theGeneral State Administration concerned, they will have to register the first footprint in the year 2026, corresponding to the carbon footprint of the year 2025.
How to facilitate compliance
To help meet these obligations in an agile and secure manner, Econet offers an updated legal compliance management tool, which allows you to identify applicable regulations, plan actions and verify compliance with legal obligations. In addition, our consulting service can help companies and administrations to calculate their carbon footprint and develop accurate reduction plans, organize information and ensure that publication and registration requirements are met within the established deadlines.
