Environmental legislation in Spain: the carbon footprint at the regional level

Carbon footprint regulation in Spain has two levels: a state framework, led by Law 7/2021 and Royal Decree 214/2025, and a regional level in which several autonomous communities have passed their own climate change laws, some with footprint-calculation obligations stricter than the state rule. Knowing both planes is key to working out which obligations apply to each company.

At Manglai we support companies in measuring their carbon footprint, bearing in mind that legislation varies by autonomous community, with some territories more advanced than others in their implementation.

The state framework: Law 7/2021 and Royal Decree 214/2025

The Climate Change and Energy Transition Law 7/2021 of 20 May marked a turning point in Spain's climate strategy. Its key elements include:

1. Climate neutrality by 2050: achieving net-zero GHG emissions by that date.
2. Intermediate target for 2030: cutting emissions by at least 23% compared with 1990. The update of the National Integrated Energy and Climate Plan (PNIEC) later raised that ambition to around 32%, to align with European requirements.
3. Renewables and efficiency: accelerating the replacement of fossil fuels and promoting self-consumption.
4. Sustainable mobility: electrification of transport and charging infrastructure.

The most relevant development of this law for the carbon footprint is Royal Decree 214/2025 of 18 March (in force since 12 June 2025), which repeals the earlier Royal Decree 163/2014 and, for the first time, requires certain organisations to calculate their carbon footprint and publish a reduction plan.

National Integrated Energy and Climate Plan (PNIEC)

The National Integrated Energy and Climate Plan (PNIEC) 2021-2030 is Spain's roadmap for medium-term decarbonisation, updated in 2024 to strengthen its targets. The autonomous communities must align their emission-reduction plans, renewable deployment and energy-efficiency policies with it.

The European Fit for 55 package

The European Union's Fit for 55 package aims to cut net emissions by at least 55% by 2030 compared with 1990. This target feeds through into Spanish and regional rules, with implications for the reform of the emissions trading system (EU ETS), its extension to transport and buildings, and higher efficiency and renewable targets.

Who has to calculate the carbon footprint at state level?

Royal Decree 214/2025 ties the calculation obligation to organisations that already have to file a non-financial statement. In practice:

• Companies that prepare consolidated accounts and capital companies with an average workforce of more than 500 employees that are public-interest entities or qualify as large companies.
• Ministerial departments, autonomous agencies and other entities of the state administrative public sector.

These organisations must calculate their footprint annually (Scopes 1 and 2 as a minimum; Scope 3 from the 2028 calculation onwards), prepare a reduction plan over five years and publish it. The first mandatory footprint is that of the 2025 financial year, calculated and published in 2026. Companies in scope do not have to register with the state registry (registration remains voluntary); only the state public sector must register its footprint annually.

The state carbon footprint registry

MITECO's Registry of carbon footprint, offsetting and CO₂ absorption projects, created in 2014 and renewed by RD 214/2025, is the tool for accrediting and recognising emissions. Its main features:

1. Electronic processing of registration and data updates.
2. Interoperability with regional registries: communities such as Catalonia, the Balearic Islands or the Basque Country have their own registries; it is worth checking whether they impose additional requirements or accept validation against the state registry.
3. Calculate, Reduce and Offset seals, which recognise, respectively, the calculation, reduction and offsetting of the footprint. You can see the detail in our guide to the MITECO seals.

Environmental legislation by autonomous community

Beyond the common framework, each community develops its own rules. Below we summarise the main regional laws and strategies, paying attention to where there is already an obligation to calculate the carbon footprint.

Andalusia

Andalusia has Law 8/2018 of 8 October on measures against climate change, which sets reduction targets, promotes renewables and provides for municipal climate action plans and low-emission zones. Since 2020 it has run the Andalusian Emissions Offsetting System (SACE), a voluntary regional registry for contributing to CO₂ absorption projects.

Aragon

Aragon relies on the Aragonese Strategy for Climate Change and Clean Energy (EACCEL) to reduce emissions and boost energy efficiency, currently being updated to align with Law 7/2021, with incentives for electric mobility and self-consumption.

Asturias

The Principality of Asturias has a Climate Action Strategy aimed at carbon neutrality and a just transition for its mining areas, and it promotes grants to fund footprint calculation and CO₂ absorption projects for registration.

Canary Islands

The Canary Islands passed Law 6/2022 of 27 December on climate change and energy transition, with provisions on coastal protection and the financing of photovoltaic and wind installations. The law provides for carbon footprint calculation obligations for certain companies, whose rollout depends on regional implementing rules.

Cantabria

Cantabria has the Climate Change Action Strategy 2018-2030, with measures on energy efficiency, sustainable mobility and coastal biodiversity conservation, and is working on a future regional climate change law.

Castilla-La Mancha

Castilla-La Mancha has the Regional Climate Change Strategy 2021-2030, with decarbonisation and circular economy lines, solar and wind projects in rural areas and reforestation plans to increase carbon sinks.

Castile and León

Castile and León's Energy and Climate Change Plan 2021-2030 promotes biomass and wind energy with attention to biodiversity, and aims to strengthen self-consumption and industrial and agricultural electrification.

Catalonia

Catalonia was a pioneer with Law 16/2017 of 1 August on climate change, predating the state law, which includes specific provisions on the carbon footprint and tasks the administration with periodically calculating Catalonia's carbon footprint. Part of its text was challenged on constitutional grounds over competences, but the law remains in force and is complemented by annual mitigation and adaptation plans.

Community of Madrid

The Community of Madrid does not have a specific climate change law, but it has the Madrid 360 strategy and sustainability plans focused on air quality, low-emission mobility and urban renaturalisation.

Valencian Community

The Valencian Community's Law 6/2022 of 5 December on climate change and ecological transition requires large and medium-sized companies operating in the region to calculate and accredit their carbon footprint and to carry out a reduction plan. These obligations have applied since 1 January 2025.

Extremadura

Extremadura has the Green and Circular Economy Strategy 2017-2030, with mitigation targets and a strong focus on photovoltaic energy in homes and farms.

Galicia

Galicia has the Galician Climate Change and Energy Strategy 2050, focused on cutting emissions in the dairy and forestry sectors, protecting the coast and the green economic revival of rural areas.

Balearic Islands

The Balearic Islands passed their law before the state one. Law 10/2019 of 22 February on climate change and energy transition, developed by Decree 48/2021, requires large and medium-sized companies operating in the islands (with 50 or more employees or a turnover or balance sheet above 10 million euros) to calculate, register and reduce their carbon footprint and enter it in the Balearic Carbon Footprint Registry. It also includes pioneering measures such as the progressive restriction of diesel vehicles.

La Rioja

La Rioja approved the La Rioja Climate Change Strategy 2030, aligned with the PNIEC, with incentives for the transition of the wine sector and circular economy projects in wineries and farms.

Navarre

Navarre passed Regional Law 4/2022 of 22 March on climate change and energy transition, which establishes the obligation to measure, register and reduce emissions for large and medium-sized companies and for certain sectors (with specific thresholds for farms, large retail outlets or transport companies), with adaptation periods from the law's entry into force.

Basque Country

The Basque Country has Law 1/2024 of 8 February on energy transition and climate change, which sets stricter reduction targets than the state ones, strengthens green taxation and requires public administrations, industrial installations and sectors such as livestock, farming, forestry and fisheries or waste and water management to calculate the carbon footprint and prepare a reduction plan. It also requires the carbon footprint to be included in public procurement specifications.

Region of Murcia

The Region of Murcia has the Region of Murcia Climate Change Strategy, focused on water efficiency and the protection of the Mar Menor, with pilot projects on agricultural and livestock decarbonisation.

Ceuta and Melilla

Ceuta and Melilla are governed by state rules and have municipal ordinances on water, waste and energy efficiency, with sustainable urban mobility projects adapted to their status as territories outside the peninsula.

A constantly evolving body of law

Carbon footprint legislation in Spain is constantly evolving and shows significant differences between autonomous communities. With Royal Decree 214/2025 the state framework has tightened, and several communities already require a growing number of companies to calculate and reduce their footprint. Getting ahead of these requirements is the best way to comply with confidence and to seize the opportunities of a low-carbon economy.

To check which obligations apply to your company according to its size, sector and location, you can use our free environmental obligations checker.