Legislation and regulation
2025 09 29
•
5 MIN
Paula Otero
Environmental and Sustainability Consultant

The Calculo, Reduzco and Compenso seals are the official recognition of the MITECO carbon-footprint registry: they certify, with data and verification, that your organisation calculates its emissions, reduces them and, where applicable, offsets them. This guide explains step by step how to register your footprint (Scopes 1 and 2, and 3 where it applies), pass external verification and obtain each seal.
The Registry of carbon footprint, offsetting and CO₂ absorption projects is the public database where Spanish organisations 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, in force since 12 June 2025.
Under this framework, registration remains voluntary for private companies, although companies subject to non-financial reporting rules are required to calculate and publish their footprint and to have a reduction plan. The General State Administration and its administrative public sector, by contrast, must register their footprint annually from 2026.
The MITECO seal strengthens your position in public tenders, where it scores points in the environmental criteria, improves reputation and consolidates internal decarbonisation discipline. On the technical side, every registered footprint must be accompanied by a reduction plan, and offsets are only recognised when they come from projects registered in the registry itself.
The MITECO seal is annual and conveys two messages: the organisation's level of participation (whether it calculates, reduces and/or offsets) and the year it applies to.
The minimum scope required to register is 1+2, and Scope 3 is recommended where relevant; if calculated, it can also be registered. A reduction plan with defined objectives, measures and responsibilities is mandatory.
The emissions calculation must be based on recognised references, ISO 14064/14069 or the GHG Protocol, and on accepted emission factors. MITECO provides official calculators that help ensure methodological consistency.
Verification by an accredited third party (for example, by ENAC) is mandatory when the company is not an SME, association, foundation, cooperative or public administration, or when it is going to register significant sources for which the registry does not provide factors, such as Scope 3 or process emissions.
In practice, and especially since Royal Decree 214/2025, if a private company is required to calculate and publish its footprint and decides to register, and is not an SME, it is prudent to provide external verification, given that the verification associated with the non-financial information statement does not replace the one the registry requires.
Start by defining the organisational and operational boundaries, setting scopes, sites and periods; this is normally resolved in one or two days if there is internal clarity. Continue with the collection of activity data (consumption, fuels, electricity, travel and others), work that usually takes one to two weeks depending on how dispersed the sources are.
With the data closed, calculate the emissions for Scopes 1 and 2 and, where applicable, Scope 3; produce a GHG inventory and at least one intensity ratio, a process that takes three to five days in well-organised organisations. If it applies to you, submit the inventory to external verification to obtain the verification report, which usually takes one to two weeks.
In parallel, draft the reduction plan with measures, targets, responsibilities and a clear fit within CAPEX/OPEX; setting aside three to five days speeds up approvals. With everything ready, proceed to registration with MITECO, attaching the application, report and annexes; this final stretch is usually resolved in one to three days if the documents are complete.
To ease the process, rely on MITECO's official calculators, a structured spreadsheet inventory and tracking dashboards for the plan's measures.
The criterion is unequivocal: the average emissions ratio of the most recent three-year period must be lower than that of the previous period, keeping identical boundaries and methodology. For example, if in the 2021-2023 period you obtain an average ratio of 0.82 tCO₂e per unit and in the 2022-2024 period it falls to 0.71 tCO₂e per unit, that reduction of around 13% would qualify for the Reduzco seal.
To avoid rejections, it is best not to change the organisational boundaries without making comparability adjustments, to freeze the methodology during the analysed period, and to plan at least four consecutive years of registration so as to have the two overlapping three-year periods.
First, quantify the tCO₂ to offset, partially or fully, according to your annual targets. Then acquire absorptions from registered projects (forestry, post-fire restoration and, since the 2025 reform, expanded types such as blue carbon). Finally, attach the evidence of those absorptions in the registration and use the corresponding seal: Calculo + Compenso if you only offset, or Calculo + Reduzco + Compenso if you also demonstrate reduction.
Remember that absorption projects must be located in Spain, meet technical requirements and permanence guarantees, and that the registry portal specifies the operational conditions and required annexes.
Before registering for the MITECO seal, make sure you have:
No. For the private sector, registration remains voluntary; what is mandatory for companies subject to non-financial reporting is to calculate and publish the footprint and to have a reduction plan. The General State Administration and its administrative public sector must register their footprint from 2026.
Only when you are going to 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.
No, four consecutive years are required to compare two three-year periods and demonstrate a downward trend in the ratio.
They are not valid for the MITECO seal. Only absorption projects registered in the registry itself and located in Spain count.
You must register at least Scopes 1 and 2. Scope 3 is voluntary, but admissible if you calculate it rigorously.
If you want to speed up the whole process, Manglai's solution for MITECO registration helps you calculate, verify and register your footprint and manage the seals without internal friction.
Paula Otero
Environmental and Sustainability Consultant
About the author
Biologist from the University of Santiago de Compostela with a Master’s degree in Natural Environment Management and Conservation from the University of Cádiz. After collaborating in university studies and working as an environmental consultant, I now apply my expertise at Manglai. I specialize in leading sustainability projects focused on the Sustainable Development Goals for companies. I advise clients on carbon footprint measurement and reduction, contribute to the development of our platform, and conduct internal training. My experience combines scientific rigor with practical applicability in the business sector.
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