MITECO Guide: How to Obtain the Calculate, Reduce, and Offset Seals

Decarbonization is no longer an aspiration: it is a business criterion that determines bids, access to financing, and client trust.

In Spain, the MITECO Registry is the official channel to demonstrate, with data and verification, that your organization calculates, reduces, and offsets its emissions.

This guide explains step by step how to register your footprint (Scopes 1 and 2, and Scope 3 where applicable), successfully undergo external verification, and obtain the “Calculate, Reduce, Offset” seals without internal friction.

What is the MITECO Registry and why does it matter?

The Carbon Footprint, Offset, and CO₂ Absorption Projects Registry is the public database where Spanish organizations record their efforts to calculate, reduce, and offset emissions. It was created under Royal Decree 163/2014 and is currently governed by Royal Decree 214/2025, effective since 06/12/2025.

Under this framework, registration remains voluntary for private companies, although those subject to non-financial reporting requirements are obligated to calculate and publish their footprint and have a reduction plan in place. Conversely, the General State Administration and its administrative public sector must register their footprint annually starting in 2026.

The MITECO seal strengthens bidding positions, enhances reputation, and consolidates internal decarbonization discipline. From a technical standpoint, every registered footprint must be accompanied by a reduction plan, and offsets are only recognized when they come from projects registered in MITECO.

What do the “Calculate, Reduce, Offset” seals mean?

The MITECO seal is annual and conveys two messages: the organization’s level of participation—whether it calculates, reduces, and/or offsets—and the year it applies to.

• Calculate: The company registers its footprint for the relevant year, at least Scopes 1 and 2 (Scope 3 is voluntary but may be registered), and submits a reduction plan.
• Reduce: The company demonstrates a downward trend in its emissions ratio by comparing two consecutive three-year periods, requiring at least four years of comparable data.
• Offset: The organization purchases carbon absorption units (in tCO₂) from projects registered in MITECO and applies them to its registered emissions.

Key technical requirements

• The minimum required scope for registration is 1+2; Scope 3 is recommended when relevant and may be registered if calculated.
• A reduction plan with objectives, measures, and assigned responsibilities is mandatory.
• Emissions must be calculated based on recognized references (ISO 14064/14069 or GHG Protocol) and accepted emission factors.

MITECO provides official calculators to ensure methodological consistency.

When is external verification required?

Third-party accredited verification (e.g., ENAC or equivalent) is required when the company is not an SME, not an association, foundation, cooperative, or Public Administration, or when registering significant sources for which the Registry does not provide factors—such as Scope 3 or process emissions.

In practice, especially since RD 214/2025, if a private company is required to calculate and publish its footprint and chooses to register, and it is not an SME, it is advisable to provide external verification, as verification associated with the Non-Financial Information Statement (EINF) does not replace the Registry’s requirement.

Step-by-step route to achieving “Calculate”

1. Define organizational and operational boundaries, including scopes, sites, and periods—typically resolved in one or two days if internal clarity exists.
2. Collect activity data (consumption, fuels, electricity, travel, etc.), which usually takes one to two weeks depending on data dispersion.
3. Calculate emissions for Scopes 1 and 2, and Scope 3 if applicable; produce a GHG inventory and at least one intensity ratio—this typically takes three to five days in well-structured organizations.
4. Undergo external verification (if applicable) to obtain a verification report—this generally takes one to two weeks.
5. Draft the reduction plan with measures, targets, responsibilities, and CAPEX/OPEX integration—three to five days are usually enough.
6. Register with MITECO, submitting the application, report, and annexes—normally resolved in one to three days if documents are complete.

Use MITECO’s official calculators, a structured inventory in spreadsheets, and tracking dashboards for reduction measures to streamline the process.

How to obtain “Reduce”

The criterion is clear: the average emissions ratio of the most recent three-year period must be lower than that of the previous one, keeping identical boundaries and methodology.

Example: If in 2021–2023 the average ratio is 0.82 tCO₂e per unit, and in 2022–2024 it falls to 0.71 tCO₂e per unit, the 13.4% reduction qualifies for the Reduce seal.

To avoid rejection:

• Do not change organizational boundaries without comparability adjustments.
• Keep the methodology consistent during the analysis period.
• Plan at least four consecutive years of registration to provide two overlapping three-year periods.

How to obtain “Offset”

1. Quantify emissions to offset (partially or fully) according to your annual goals.
2. Acquire absorption units from registered projects (forest projects, post-fire restoration, and, since 2025, expanded types such as blue carbon).
3. Submit evidence of absorption units with your registration and use the corresponding seal: “Calculate + Offset” if only offsetting, or “Calculate + Reduce + Offset” if also demonstrating reduction.

Absorption projects must be located in Spain, meet technical requirements, guarantee permanence, and comply with the Registry’s operational conditions and annexes.

Ready-to-use checklist

Before registering for the MITECO seal, ensure you have:

• Defined boundaries and scopes (1+2; decide on 3).
• 12 months of closed data.
• GHG inventory + intensity ratio.
• Reduction plan approved by management.
• Verification (if not an SME or including Scope 3/process emissions).
• Registration in the MITECO platform.
• Seal communication (brand use manual).

FAQs about the MITECO Registry

Is registration mandatory for all companies?

No. For the private sector, registration remains voluntary. What is mandatory for companies subject to non-financial reporting is to calculate and publish their footprint and have a reduction plan. The General State Administration and its administrative public sector must register their footprint starting in 2026.

Do I need verification if I am an SME?

Only if you register sources for which the Registry does not provide factors, such as Scope 3 or process emissions. If you are not an SME, external verification is the safe option when registering.

Can I get “Reduce” with only two years of data?

No. Four consecutive years are required to compare two three-year periods and demonstrate a downward trend in the ratio.

Are international credits (VERRA/Gold Standard) valid for “Offset”?

No. They are not valid for the MITECO seal. Only projects registered in MITECO are recognized.

What is the minimum required scope?

At least Scopes 1 and 2 must be registered. Scope 3 is voluntary but acceptable if rigorously calculated.