Understand the key aspects of Royal Decree 214/2025 on carbon footprint -

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Glossary

D

Directiva 2010/75/UE sobre emisiones industriales

The Industrial Emissions Directive 2010/75/EU (IED) is the European Union framework that regulates polluting emissions from the highest-impact industrial installations. Its main aim is to prevent and reduce industrial pollution through an integrated approach that combines environmental requirements, energy efficiency, operational controls and cleaner technologies.

The directive applies to thousands of installations across Europe, including waste plants, incinerators, chemical, paper, metal, energy and agri-food facilities. It is one of the most advanced regulatory instruments for protecting human health and the environment from air, water and soil pollution. The IED replaced earlier EU rules on integrated pollution prevention and control (IPPC) with a more demanding system based on Best Available Techniques (BAT) and binding emission limits.

Scope and regulated activities

Directive 2010/75/EU applies to a broad set of industrial activities, grouped into several sectors:

Combustion and energy

  • Thermal power plants.
  • Combined heat and power plants.
  • Industrial boilers over 50 MW thermal.

Refining and chemicals

  • Oil refineries.
  • Organic and inorganic chemical production.
  • Fertiliser manufacturing.

Waste management

  • Waste incineration.
  • Co-incineration.
  • Physical, chemical and biological treatment plants.

Production and processing of metals

  • Foundries.
  • Rolling mills.
  • Steelworks.

Mineral industry

  • Cement plants.
  • Ceramics.
  • Glass.

Food and intensive agriculture

  • Slaughterhouses.
  • Food manufacturing.
  • Intensive pig and poultry farms.

The directive covers emissions to air, water and soil, as well as waste generation, energy efficiency, noise, odour, hazardous substances and accident risks.

Key principles of the directive

Integrated approach

The installation is assessed as a whole: processes, emissions, waste and resource use.

Best Available Techniques (BAT)

Operators must apply the BAT set out in the sector BAT Reference Documents (BREFs). The associated emission levels (BAT-AELs) are binding.

Integrated permits

Each installation must hold an integrated environmental permit that sets emission limits, defines required techniques, regulates monitoring and reporting, and fixes conditions for waste and discharges.

Continuous control and monitoring

Installations must measure, record and report their emissions on a periodic or continuous basis.

Transparency and public participation

The IED requires public access to permits, inspection reports and emissions data.

Best Available Techniques (BAT)

BAT are the cornerstone of the IED. For each industrial sector, BREFs set out the best technologies to reduce pollution, the expected environmental performance, the associated emission limits (BAT-AELs) and energy efficiency requirements. Installations must adapt to the BAT within a set period after publication. Examples include:

  • Reducing NOx through low-temperature combustion.
  • SCR and SNCR systems.
  • Scrubbers, bag filters and electrostatic precipitators.
  • Advanced odour control.
  • Digital waste traceability.

Main environmental requirements

Air emissions

The IED regulates pollutants such as SO₂, NOx, particulate matter (PM), CO, heavy metals, dioxins and furans, volatile organic compounds (VOCs) and NH₃. Limits follow the sector-specific BAT-AELs.

Discharges to water

Control covers nitrogen and phosphorus, organic matter (COD, BOD), heavy metals and priority hazardous substances.

Emissions to soil

Rules cover leachate, storage and handling of substances.

Waste generated

Requirements aim to minimise waste, prioritise recovery, ensure traceability and reduce hazardousness.

Energy efficiency

BAT include heat recovery, thermal insulation, reactor optimisation and electrification of processes.

Incineration and co-incineration of waste

A dedicated chapter of the directive is especially relevant for the waste sector. It regulates the minimum combustion temperature (850 °C), gas residence times, continuous emissions monitoring, strict limits for dioxins, furans and heavy metals, and the handling and disposal of ash and slag. It is considered one of the strictest air-pollution control regimes in the world.

Permits and operator obligations

Every installation covered by the IED must:

Obtain an integrated environmental permit

Issued by the regional authority, it includes BAT-AEL limits, conditions for waste, safety measures and monitoring requirements.

Report regularly

Through annual reports, pollutant release and transfer register (PRTR) declarations, external inspection reports, and notifications of incidents or anomalies.

Maintain an environmental management plan

Covering the minimisation of hazardous substances, waste management, resource efficiency and impact-reduction strategies.

Inspections and control

Environmental authorities carry out routine inspections (risk-based, typically every one to three years) and extraordinary inspections (following incidents, complaints or breaches). Each installation receives a risk rating that determines how often it is inspected.

The IED and the circular economy

Although the IED focuses on preventing emissions, its influence on the circular economy is growing. It requires operators to minimise waste, encourages material or energy recovery, sets strict controls on discharges and emissions, and drives energy efficiency in industrial processes. This connects with national and European circular goals, including Spain's Law 7/2022 on waste and contaminated soils and the Spanish Circular Economy Strategy 2030.

Relationship with sustainability reporting (CSRD)

Installations covered by the IED report air emissions, discharges, waste generated and recovered, breaches and penalties, and environmental risks. This information feeds the CSRD sustainability standards, in particular ESRS E2 (Pollution) and ESRS E3 (Water and marine resources), as well as ESRS E5 (Resource use and circular economy), which are especially relevant for industrial sectors.

The 2024 revision: the IED 2.0

The IED was substantially revised by Directive (EU) 2024/1785, adopted in April 2024, published in the Official Journal on 15 July 2024 and in force since 4 August 2024, with transposition into national law required by 1 July 2026. The revised directive, now known as the Industrial and Livestock Rearing Emissions Directive (the IED 2.0), tightens the link with the circular economy and decarbonisation, makes an environmental management system mandatory for operators, lowers the size thresholds for intensive pig and poultry farms, strengthens governance and public access to data, and moves towards fully digital reporting. The Commission must also assess, by the end of 2026, whether to bring cattle rearing within scope.

Penalties and legal liability

Non-compliance can lead to the temporary suspension of the activity, financial penalties, environmental liability under Spain's Law 26/2007 on environmental liability, and the obligation to repair environmental damage.

How Manglai helps with industrial environmental data

Complying with the IED depends on accurate, traceable emissions and environmental data. At Manglai we help companies measure their carbon footprint and prepare their sustainability reporting, turning operational data into auditable figures. Discover how Manglai can help you.

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Related terms

See all terms

Spanish Circular Economy Strategy 2030 (EEEC 2030)

The Spanish Circular Economy Strategy 2030 (EEEC 2030) is Spain's national framework for moving from a linear to a circular, resource-efficient and climate-neutral economy, with measurable 2030 targets.

Royal Decree 553/2020 on waste shipments

Royal Decree 553/2020 is the Spanish framework governing the shipment of waste within Spain, ensuring traceability, mandatory documentation and proper treatment at destination.

ESG reporting in waste management

How ESG reporting captures waste generation, recycling and circularity, why it matters for CSRD compliance and investors, and which standards and indicators companies use to report it.

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