#32026D0371Commission Implementing Decision (EU) 2026/371 recognising Spain's report on accurate greenhouse gas emission data for wheat cultivation
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The European Commission has officially recognised that the report submitted by Spain on 31 July 2025 contains accurate typical values for greenhouse gas emissions from wheat cultivation. These values apply to both rainfed and irrigated wheat across NUTS 2 regions in Spain and can now be used instead of default values when calculating emission savings for biofuels under Directive (EU) 2018/2001. The decision includes detailed emission tables in kg CO2eq per tonne of harvested wheat (dry matter basis), breaking down contributions from soil N2O (direct and indirect), embedded fertiliser, fuel use, seed, total fertiliser neutralisation, and pesticide use. Spain must notify the Commission of any changes that could affect data accuracy. The decision enters into force 20 days after publication and applies until 12 March 2031.
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Key Changes
- Recognises Spain's 31 July 2025 report as containing accurate typical GHG values for wheat cultivation in all NUTS 2 regions
- Provides specific emission factors for rainfed wheat ranging from 137.26 to 950.48 kg CO2eq/tonne across Spanish regions
- Provides specific emission factors for irrigated wheat ranging from 193.07 to 565.96 kg CO2eq/tonne in applicable regions
+ 3 more changes with Pro
Obligations
What this law requires
Spain must use the accurate greenhouse gas emission values for wheat cultivation (both rainfed and irrigated) across NUTS 2 regions as specified in the Annex when calculating emission savings for biofuels under Directive (EU) 2018/2001, instead of default values.
Spain must immediately notify the Commission if any data contained in the report submitted on 31 July 2025 changes in a way that might affect the accuracy of the greenhouse gas emission data.
The Commission must assess any notified changes from Spain to determine whether the report still provides accurate data for which it is recognised.
Entities calculating biofuel emission savings must apply the specific kg CO2eq per tonne values for rainfed and irrigated wheat in each NUTS 2 region of Spain as detailed in the Annex tables.