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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.

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).

When a company acquires a vehicle at the end of a lease with the intention of selling it to one of the company's employees, the VAT on the purchase of the vehicle by the company will be 100% deductible.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.