Does my company need to calculate our carbon footprint?
A new law regulating carbon footprint calculation is taking place in Spain.
The law RD 214/2025 requires many companies to calculate their carbon footprint and prepare a plan to reduce emissions as of June 12, 2025. It builds on what was already established in the 2021 Climate Change and Energy Transition Law, and replaces the older RD 163/2014, updating the requirements.
Who does this apply to?
The new regulation applies to companies required to submit a Non-Financial Information Statement (EINF), according to Law 11/2018. This includes companies that meet:
- More than 250 employees
- And, for two consecutive years, meet at least one of the following:
- Over 20 million € in total assets
- Over 40 million € in annual turnover
What do these companies have to do?
They must:
- Calculate their carbon footprint, including Scope 1 and 2 emissions (direct and indirect emissions). Scope 3 (value chain emissions) remains voluntary.
- Do it annually, starting in 2026, with data from 2025.
- Develop a reduction plan with measurable targets over at least 5 years, along with the actions they will take to achieve those goals.
How should this be published?
The calculated footprint and the reduction plan must be publicly available, free of charge, and easy to access on the company’s website, at the same time they publish their EINF. However, it’s not mandatory to register this information with the Ministry (MITECO).
What about European regulations?
This Spanish law aligns with the EU Directive 2022/2464, which defines the Corporate Sustainability Reporting Directive (CSRD).
But take note: the European Commission is currently working on changes (called the "Omnibus Package") to extend deadlines, reduce the number of companies affected, and simplify reporting requirements. These changes are expected in 2026, and Spain will likely have to update its own legislation — including Royal Decree 214/2025 — to reflect the new EU framework.
