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News and articles
Update of Emission Factors for Carbon Footprint Calculation
The emission factors for the calculation of the carbon footprint, as every year, have been updated by the Spanish Climate Change Office. Last Friday, 10 May, the new data were shared, which are essential to understand and calculate the carbon footprint of our activities and to take effective measures to mitigate climate change.
The 3 scopes of the carbon footprint
When referring to the carbon footprint of an organisation and the emission sources that are analysed in its calculation, we refer to the concepts of Scope or Category (depending on the calculation method used: GHG Protocol or ISO 14064-1- respectively).
The publication of Royal Decree-Law 3/2026: regarding revaluation of pensions and new measures for Social Security.
Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.
Legislative news
Amendments to the VAT Regulation, the Excise Duty Regulation and the Regulation on mutual agreement procedures in the field of direct taxation
Royal Decree 11/71/2023 of 27 December.
New RDL 3/2025: boosting electric mobility with MOVES III
Royal Decree Law 3/2025, approved on 1 April, extends and extends tax deductions for the purchase of electric vehicles and the installation of charging points. With retroactive effect from January, the MOVES III programme reinforces the commitment to sustainable mobility and the objectives of the PNIEC.