Key data
| Regulation | Resolution of May 12, 2026, from the State Secretariat for Energy, which determines the average national values of the intensity of greenhouse gas emissions during the lifecycle in relation to electricity consumed by motorcycles and electric vehicles |
|---|---|
| BOE Publication | May 20, 2026 |
| Entry into force | May 12, 2026 |
| Affected parties | Electric vehicle manufacturers, charging operators, corporate fleets and mobility sector |
| Category | Energy / Sustainable mobility |
| European framework | Renewable Energy Directive RED III |
| Official source | BOE-A-2026-10867 |
Companies with electric vehicle fleets and charging point operators have a new calculation obligation as of May 12, 2026: they must use the average national values of greenhouse gas (GHG) emission intensity during the lifecycle of the electricity consumed by their vehicles. These values are established by the Resolution of May 12, 2026 from the State Secretariat for Energy, published in the BOE on May 20, 2026.
The impact is not just technical. These values determine whether your company meets the decarbonization criteria required to access tax incentives and subsidies. If your ESG calculations do not use the official data, you may lose eligibility in aid programs.
What does this regulation establish?
The resolution sets the average national values of GHG emission intensity during the lifecycle of electricity consumed by two types of vehicles:
- Electric motorcycles
- Electric vehicles (cars, vans and other electric motor vehicles)
The lifecycle approach is key: it does not measure only emissions at the point of use (the plug), but the emissions generated from electricity production to its final consumption in the vehicle. This approach is what the European Renewable Energy Directive RED III requires, which Spain is implementing with this resolution.
The established values are mandatory for:
- Certifying the carbon footprint of energy supplied at charging points.
- Calculating the sustainability of electric fleets within the ESG reporting framework.
- Determining whether vehicles and operations meet the decarbonization thresholds required to access incentives and subsidies.
Economic and operational impact
The impact of this resolution materializes in three business areas:
| Area | Concrete impact |
|---|---|
| ESG reporting and sustainability | Carbon footprint calculations for electric fleets must be updated with the new official values. ESG reports prepared with different data may not be valid before auditors or investors. |
| Tax incentives and subsidies | Eligibility for aid programs linked to decarbonization depends directly on compliance with these values. Companies that do not apply them may be excluded from calls for proposals. |
| Charging operators | They must certify the origin and footprint of the energy supplied using these values. It affects contracts with corporate clients and the certification of their services. |
For companies with electric fleets, the main risk is not an immediate direct penalty, but the loss of access to economic benefits linked to decarbonization criteria that are already operational in Spain.
Who does it affect?
- Electric vehicle manufacturers operating in Spain: must incorporate these values in their technical and sustainability documentation.
- Charging point operators: required to certify the origin and footprint of the energy supplied with the official values.
- Companies with electric fleets (cars, vans, motorcycles): must use this data in their emissions calculations and ESG reporting.
- CFOs and sustainability managers who prepare ESG reports or sustainability reports with electric fleet data.
- Advisors and consultants who manage access to subsidies or tax incentives linked to decarbonization for their clients.
- Electric mobility sector in general: car rental, leasing and fleet management companies that operate electric vehicles.
Practical example
An urban delivery company that operates a fleet of 50 electric motorcycles and 20 electric vans presents its sustainability report annually and applies for decarbonization subsidies.
Until now, it calculated its fleet emissions using its own estimates or generic data from energy suppliers. With the entry into force of this resolution, it must replace that data with the official average national values of GHG emission intensity during the lifecycle established by the State Secretariat for Energy.
If the charging operator that supplies its fleet cannot certify the energy footprint supplied in accordance with these values, the company has two options: require the operator to update its certification or change charging providers. In both cases, the impact is operational and immediate, and directly affects the validity of its ESG reporting and its eligibility for decarbonization tax incentives.
What should companies do now?
- Identify if your company is within the scope of application: check if you operate electric fleets, charging points or manufacture electric vehicles. If so, this resolution affects you as of May 12, 2026.
- Update your fleet emissions calculations: replace any GHG emission intensity data you are using with the official average national values established in this resolution.
- Verify your charging operator's certification: request that your charging provider certify the origin and footprint of the energy supplied in accordance with the official values. If they cannot do so, evaluate alternatives.
- Review your ESG reports and sustainability reports: any document that includes electric fleet emissions data must be updated with the new values to maintain its validity before auditors, investors and administrations.
- Check the impact on active subsidies and tax incentives: review the aid calls that your company has accessed or plans to access. Verify that the decarbonization criteria required are met with the new official values.
- Consult with your tax or sustainability advisor: if you have doubts about how to apply these values in your specific calculations or about the impact on specific incentives, seek specialized advice.
Frequently asked questions
What are GHG emission intensity values for the lifecycle of electric vehicles?
These are the average national values that measure greenhouse gas emissions generated during the entire lifecycle of electricity consumed by motorcycles and electric vehicles in Spain. The Resolution of May 12, 2026 from the State Secretariat for Energy establishes them to comply with the European RED III regulation.
Who is required to use these values in Spain in 2026?
Electric vehicle manufacturers, charging point operators, corporate fleet managers and any company in the electric mobility sector that must certify the origin and footprint of electricity are required to use them.