Free PDF guide · Environmental Law
Practical manual on RD 214/2025: Carbon footprint for businesses
Royal Decree 214/2025 requires businesses to calculate, register and publish their carbon footprint. This 35-page guide explains, in clear language and with practical tables, whether your business is obligated, what you need to do, and when.
What you'll find in this guide
Regulatory context
From the UNFCCC to RD 214/2025: the evolution of European and Spanish regulation. Why the legislator chose this instrument and what comes next.
Applicability checklist
10 yes/no questions to determine whether your business is required to calculate and register its carbon footprint, and by when.
The 5 main obligations
Calculation, registration with the MITECO Register, a multi-year reduction plan, verification by an ENAC-accredited entity and public reporting. Exactly what the rule requires.
Staggered 2025-2028 calendar
Deadlines vary by company size and sector. A table with first-declaration, verification and publication dates for each segment.
Scopes 1, 2 and 3: which emissions to include
Direct emissions, indirect energy emissions and indirect value-chain emissions. Which are mandatory from the start and which are phased in.
How to register with the MITECO National Register
Step-by-step process, required documentation, the registration platform and resolution deadlines. Common mistakes and how to avoid them.
Verification by an ENAC-accredited entity
What the auditor checks, estimated cost by company size, the audit process and issuance of the verification statement.
Penalties for non-compliance
Fine amounts for minor, serious and very serious infringements. The sanctioning procedure, limitation periods and possible defences.
30-point checklist
A complete checklist for the first declaration: from defining the organisational boundary through to publishing the report.
Glossary of key terms
Carbon footprint, Scope 3, PRTR, DNSH, emission factors, operational boundary, GHG inventory and 20 other terms defined precisely.
Who this guide is for
- CEOs and managers of industrial companies
- CFOs and operations directors with ESG obligations
- Sustainability and regulatory compliance officers
- In-house legal counsel at companies with more than 50 employees
- Companies in sectors with high regulatory exposure (energy, chemicals, construction)
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