Quick guide for SMEs: how Royal Decree 214/2025 on Carbon Footprint affects them and what they should do in 2026
Although Royal Decree 214/2025 does not oblige SMEs to calculate their carbon footprint, the reality is that it is increasingly difficult to compete without doing so. The pressure comes from customers, tenders and financing, not just from the law.
Are Spanish SMEs required to calculate their carbon footprint in 2026?
As of today, the answer is that legally, no.
The obligation currently falls only on large companies (Law 11/2018), public entities and certain events.
But that doesn’t mean SMEs can ignore it: almost all of their business environment does require it.
Why should SMEs calculate their carbon footprint, even if it is not mandatory?
For many reasons, but simplifying:
✔ Public tenders
Many require carbon footprint, reduction plans and verifiable evidence.
✔ Large clients
Companies that are required to need to calculate their Scope 3, and that includes the emissions of their suppliers.
Therefore, they will ask for your data.
✔ Banking and financing
Most green funds and aid require climate metrics even if you are an SME.
➡️ At Solid Forest we prepare these reports, just like the ones requested by public bodies such as the Spanish Office for Climate Change (MITERD) or large corporations.
What changes in 2026 and how does it affect you as a company?
From 2026, large companies must:
- calculate and verify their footprint (scopes 1 and 2),
- have a reduction plan of at least 5 years,
- publish everything on their website.
This creates a drag effect: they will only want suppliers aligned with these environmental criteria.
➡️ Solid Forest helps your SME comply with what your customers already expect without losing contracts.
What about Scope 3?
For SMEs it is not mandatory to calculate it for the moment (2026)
But it is mandatory for your public clients from 2028 and highly recommended for large companies.
That means:
- they will ask you for information on consumption, waste, transport or mobility,
- they will request evidence,
- you will need data that is ordered and calculated correctly.
Therefore, the simplest approach is to calculate your own carbon footprint, which will allow you to provide this information more quickly, in an organized manner, and transparently to the entities that request it.
➡️ Solid Forest can collect and prepare these results for you, avoiding rejections or delays in approvals.
Carbon Footprint Registry: Should an SME register?
As we said before, it is not yet mandatory, but it provides:
- trust to customers,
- advantage in tenders,
- easier access to financing.
In addition, keep in mind that SMEs and micro-enterprises do not need external verification if they use the official factors, which makes the footprint calculation relatively simple for an SME if it has expert help.
Solid Forest manages the calculation, registration and reduction plan without administrative burden for your company.
In summary, what should your SME do in 2026 regarding the carbon footprint?
- Calculate the footprint of at least one year: This is what customers and bidders ask for the most.
- Prepare a reduction plan: It does not have to be complex, but it must be credible.
- Have the results ready for customers and investors: Having the Carbon Footprint Report (or GHG Inventory Report) will open many doors for you.
- Register your footprint: It is optional, but it is a simple procedure that provides you with a recognized seal without the need for third-party verification.
➡️ Solid Forest can carry out the entire “turnkey” process: calculation, plans, registration and commercial documentation.
Conclusion
SMEs are not obliged by law, but they are by the market.
Calculating the footprint and having a plan is no longer “sustainability”: it is competitiveness.
