Spain’s New Emissions Reporting Decree: What It Means & Why the Marine Industry Must Pay Attention

Madrid, Spain – As of June 12, 2025, Spain’s Royal Decree 214/2025 takes effect, making carbon emissions reporting a legal requirement for many businesses. The regulation, part of Spain’s Climate Emergency Plan and aligned with its commitments under the EU’s sustainability framework, aims to ensure companies measure, disclose, and reduce greenhouse gas (GHG) emissions.

Key Elements of the Decree

• Who must comply: Large private companies that prepare consolidated financial statements, companies with over ~500 employees, or those meeting other size/turnover/asset thresholds, plus public sector entities.

• What needs reporting: At minimum, Scope 1 (direct emissions) and Scope 2 (indirect energy usage). Scope 3 (other indirect emissions, e.g. from supply chain, travel, product use) becomes mandatory by 2028.

• Emissions reduction plans: Companies must prepare and publish quantified five-year plans, setting measurable targets and documenting measures to achieve them.

• Public disclosure & registry: Emissions data and reduction commitments must be made public (e.g. via company websites or sustainability reports). The existing Spanish Carbon Footprint Registry is retained and expanded.

• Enforcement & incentives: Non-compliance risks include exclusion from public procurement. The regulation also aligns with public policy goals and may affect eligibility for public contracts and tenders.

  
  

Relevance to the Marine Industry

For marine, superyacht, shipbuilding, marina operators, suppliers, and service providers, the implications are significant.

1. Scope 1 & 2 emissions for yards & marinas

   Shipyards, refit and paint/finishing firms, marinas and repair yards rely heavily on fuel (vessels, generators, transport) and energy for workshops, painting, lighting, etc. These direct and energy-based emissions will need accurate measurement, systems for capturing data, and reporting.

2. Scope 3 emissions exposure

   Suppliers of materials (paints, rigging, composite materials), subcontracted services (haul-out, transport), travel (crew, designers, owners), and product lifecycle (e.g. clothing brands) fall under Scope 3. Though Scope 3 isn’t mandatory until 2028, many marine-sector companies already collect data or will need to begin doing so now to avoid last-minute scramble.

3. Impact on superyacht-related events & shows

   Large yacht shows, boat festivals and other events surpassing size or attendance thresholds may be required to measure and disclose emissions of the event (venue, attendee travel, energy, waste), depending on definitions and whether they are “event organisers” under the law.

4. Suppliers & service providers part of larger corporate groups

   Even if a rigging workshop, paint supplier or clothing brand is small, if it belongs to a larger company that meets the thresholds and prepares consolidated accounts, its emissions may feed into the group’s reporting.

5. Marinas as service facilities

   Marinas often provide power, haulout, maintenance, security lighting, fuel, waste handling. Energy consumption and indirect emissions will need documenting. If a marina is part of a company over the thresholds, or if publicly owned, it is very likely in scope.

6. Competitive & reputational implications

   Marine industry clients (owners, charter companies, operators) increasingly care about emissions. Companies that can report and show credible reduction plans may gain advantage in bids for contracts, tenders, or partnerships. Non-compliance could not only lead to legal risk but also reputational and commercial disadvantages.

   
   

Challenges & What Marine Companies Should Do Now

• Data collection systems: Many marine companies may not have robust systems for tracking energy/fuel usage, subcontractor emissions, travel data etc. Setting these up will take effort and time.

• Baseline establishment: Companies must choose a base year and method for emissions measurement. Standardised protocols like GHG Protocol or ISO 14064 are expected.

• Mapping supply chains: Collecting Scope 3 data requires cooperation with suppliers and partners. Suppliers may need to provide data.

• Aligning with group-level reporting: If part of a larger corporate group, ensuring data from different entities is aggregated correctly and that the group’s reporting obligations are met.

• Planning reductions: Five-year plans must not only be aspirational, but actionable: investment in energy efficiency, switching to cleaner fuels, optimizing travel, reducing waste etc.

• Public procurement readiness: The marine industry often works with government contracts (ports, marinas, public works). Being able to show compliance may become a requirement for eligibility.

  
  

Bottom Line

Royal Decree 214/2025 marks a shift: for many Spanish marine and superyacht-sector businesses, emissions reporting will no longer be optional or voluntary. Starting with Scope 1 & 2 in 2026 (for 2025 data) and expanding to Scope 3 by 2028, firms must measure, plan, and publicly disclose emissions. Companies that act early—building systems, gathering data, creating credible reduction plans—will not only meet the legal requirements but likely gain competitive and reputational advantage. Delay could mean facing legal, financial, or procurement setbacks.

Contact us to learn more about emissions measurement in the specific context of your company.