Since Royal Decree 214/2025 came into force on 12 June 2025, Spanish companies that must publish non-financial information calculate their organisation’s carbon footprint every year and publish it with a reduction plan of at least five years on their website. Registering in the MITECO footprint registry is voluntary for them: it needs at least Scope 1 and 2, a footprint report, verification in most cases and the reduction plan.
What Royal Decree 214/2025 changed
Royal Decree 214/2025 of 18 March 2025, published in the Official State Gazette on 12 April 2025 and in force since 12 June 2025, replaced the 2014 decree that created Spain’s carbon footprint registry. It keeps the registry run by the Spanish Climate Change Office at the Ministry for the Ecological Transition (MITECO), with three sections: carbon footprints and reduction commitments, CO₂ absorption projects, and offsetting. And for the first time it makes calculating a carbon footprint a legal duty for some companies.
Who has to calculate a footprint
Companies that must include non-financial information in their management report under article 49.5 of the Commercial Code and article 262.5 of the Capital Companies Act have to calculate the carbon footprint of their organisation every year. They must also prepare a reduction plan with at least a quantified reduction target over a period of at least five years and the measures to reach it, in line with the Paris Agreement and climate neutrality by 2050.
Both the footprint and the plan must be published free of charge on the company’s website; including them in the non-financial information statement meets that duty. For these companies, entering the footprint in the MITECO registry is voluntary. Central government bodies must register every year, starting with the 2025 footprint in 2026, and must include Scope 3 from the 2028 footprint onwards.
What registration requires
Registering in the footprint section is open to any company or self-employed person, and many register voluntarily for the ministry’s seal.
- Scope 1 and Scope 2 at a minimum; non-significant sources may be excluded only up to 5% of Scope 1 and 2 together. Scope 3 is voluntary.
- A footprint report with the boundaries, the main sources included and excluded, the activity data and the emission factors used.
- A verification certificate from an accredited body, except for SMEs, associations, foundations, cooperatives and public bodies whose significant emissions all use emission factors published by the Climate Change Office.
- The reduction plan, and follow-up reports on it where they exist.
Why smaller companies register
Public buyers may include carbon footprint considerations in a tender, and registration is one way to prove them. Customers and banks increasingly ask for a footprint as well. A registered footprint with a reduction plan answers all of them with one set of figures, and the seal shows the calculation was accepted by the registry.
Doing it in Greener Ahead
Carbon accounting in Greener Ahead calculates Scope 1, Scope 2 and all 15 Scope 3 categories with the activity data, emission factor and source behind every tonne, which is what a footprint report and a verifier ask for, and compares each year with your base year. It costs €1,495 per year with unlimited users, and you can try it free for 14 days without a card. Check the pricing page for current details.
Obligation and registration compared
Calculating and registering are separate steps with different rules.
| Obligation (non-financial information companies) | Registration in the MITECO registry | |
|---|---|---|
| Who | Companies under article 49.5 of the Commercial Code | Any company or self-employed person; mandatory for central government bodies |
| How often | Every year | Per footprint year registered |
| Scopes | Organisation footprint | Scope 1 and 2 at least; Scope 3 voluntary |
| Reduction plan | Target over at least five years | Required, with follow-up reports |
| Verification | Not set by the decree | Accredited body, with exceptions for small organisations |
| Publication | Free on the company website | Public registry and ministry seal |
Before you apply for registration
Applications go through the ministry’s electronic office. Prepare these first.
- Excluded sources add up to no more than 5% of Scope 1 and 2.
- The footprint report names the boundaries, sources, activity data and emission factors.
- A verification certificate, unless your organisation and factors qualify for the exception.
- The reduction plan with base year, target year and measures.
- Any offsets you want recorded, with the project and units used.
Sources and scope
- BOE: Royal Decree 214/2025 of 18 March
- MITECO: carbon footprint, offsetting and CO₂ absorption projects registry
These resources explain a preparation workflow. Check your selected standard and recipient requirements before sharing your report.
Joost ThissenFounder
