PJC Order modifies carbon leakage risk industrial annexes
Technical details
Summary
The PJC Order 678/2026 updates Annexes I, II and III of Royal Decree 309/2022 to refine industrial sectors at risk of carbon leakage. It revises subsector classification and introduces a new indirect cost compensation criterion. The changes directly affect industrial companies operating in high-risk carbon leakage areas (art. 2).
In 2 key points
- Industrial companies at risk of carbon leakage must update their classification in Annexes I, II and III (art. 2)
- 3-month period to update subsector classification (art. 4)
How it affects those involved
Industrial companies exposed to carbon leakage must update their classification in the cost compensation annexes, which may impact their eligibility for subsidies or compensation. Authorities must review exposure records to apply the new criterion correctly (art. 2). The adaptation period is three months from entry into force (art. 4).
Lifecycle
BMC resources for this provision
- cumplimiento-fiscal/impuesto-sociedadesView service →