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Complete Guide to Carbon Credits: Types, Markets and EU Regulations (2026)

In today's business world, leadership goes beyond simply managing operations and financial results. It is also about assuming responsibilities with a broader vision towards society and the environment. Companies that adopt sustainable practices in their strategy not only generate a positive impact on the environment and society, but also see a beneficial financial return. In that sense, business leadership in sustainability is crucial for the long-term success of companies and the well-being of the planet.

Complete Guide to Carbon Credits: Types, Markets and EU Regulations (2026)

Carbon credits are the key instrument for companies in Spain to offset the CO2 emissions they cannot reduce. Under RD 214/2025, companies exceeding 250 employees and €40M in turnover must calculate, reduce and compensate their carbon footprint before the end of 2026. This guide explains what carbon credits are, how they work and what the difference is between MITECO-certified credits and international voluntary credits.

What are carbon credits

Carbon credits are an instrument that represents the reduction or elimination of one ton of CO2 equivalent. These credits are generated through projects aimed at reducing emissions that meet specific certification standards. Among the projects intended for this purpose you can find everything from the installation of renewable energies to reforestation.

To ensure that carbon credits represent emissions reductions, they must comply with the principle of additionality. That is, it must demonstrate that the emissions reduction is a direct consequence of the project to be financed and not simply the result of activities that would have been carried out anyway.

Another requirement is to avoid double counting. That is, prevent the credits used for a project from being counted twice. To do this, carbon purchase and sale transactions must be registered with national or international certifying entities.

What is the carbon market

Carbon markets are systems designed to buy and sell carbon credits. Individuals, companies and governments can purchase them to reduce or offset their own emissions. The key difference between the voluntary and mandatory carbon market lies in the regulation of emissions.

Carbon credits in the voluntary market are primarily used to improve corporate sustainability and meet social responsibility goals. According to business objectives, they function as an instrument to offset emissions and achieve carbon neutrality.
The acquisition of carbon credits in the mandatory market is focused on companies that must comply with their emissions reduction obligations. This market, regulated by governments or supranational entities, imposes limits on greenhouse gas emissions from certain industries or sectors.

To acquire carbon credits, you must first calculate your carbon footprint. At CO2 Revolution we use data analysis to measure the environmental impact of companies.

Impact on Influential Sectors

Carbon credits are widely represented in various economic sectors due to their ability to catalyze changes towards more sustainable and environmentally friendly models.

Energy sector. Supporting solar, wind, hydroelectric and other forms of clean energy projects helps reduce dependence on fossil fuels and mitigate greenhouse gas emissions associated with energy generation.
Industrial sector. The implementation of cleaner production technologies, the optimization of industrial processes to reduce energy and material consumption, and investment in energy efficiency measures stimulate the adoption of more efficient and sustainable practices.
Transportation sector. Promotion of electric, hybrid and clean fuel vehicles, as well as improving infrastructure for sustainable mobility can be a catalyst for investment in low-carbon technologies.

Benefits of acquiring carbon credits

There are numerous reasons to buy carbon credits. Among them we highlight:

Environmental impact. The main environmental benefit of purchasing carbon credits is the effective reduction of GHG emissions. By investing in these projects you contribute to mitigating climate change and protecting the environment.
Social impact. Many carbon credit projects are implemented in local communities, which can generate significant social benefits. Some examples are the generation of local employment, improvement of infrastructure and services and increasing the sense of belonging by involving the community in sustainable initiatives.
Economic impact. Carbon credit projects can generate additional income for local communities through the sale of credits, which can contribute to sustainable economic development.

Carbon Credits in Europe: The Regulatory Framework in 2025 and 2026

The European carbon market is undergoing significant regulatory transformation. Two frameworks are reshaping how companies must approach carbon credits:

The EU Carbon Removal Certification Framework (CRCF), established through Regulation (EU) 2024/3012, creates the first EU-wide standard for certifying carbon removals. It sets rigorous requirements for permanence, additionality, and monitoring — directly affecting which carbon credits can be recognized at the European level.

In Spain specifically, Royal Decree 214/2025 regulates the inscription of CO2 absorption projects in the official MITECO Registry. Under this framework, companies exceeding 250 employees and €40M in turnover (or €20M in assets) for two consecutive years are legally required to calculate their carbon footprint, submit a five-year reduction plan, and publish results before the end of 2026.

A critical distinction for companies operating in Spain: only MITERD credits — verified and registered through MITECO — are valid for obtaining the official Compenso Seal. International credits such as Verra or Gold Standard are not recognized for this official accreditation.

For a detailed breakdown of what RD 214/2025 requires, which companies are affected, and the 2026 deadlines, read our complete guide to RD 214/2025.

Carbon credits for companies in Spain: why choose CO2 Revolution

Carbon markets have a key role in achieving carbon neutrality by 2050. And, voluntary markets are a very useful system to help companies meet their commitment to sustainability.

In this sense, CO2 Revolution offers a way to reduce greenhouse gas emissions, facing challenges such as environmental integrity and transparency. We offer you the opportunity to achieve climate goals by supporting the growth of sustainable forests and driving the development of local communities.

CO2 Revolution specialises in providing carbon credits for companies in Spain with official MITECO certification and inscription in the national registry.