Directive 2009 /29/EC of 23 April 2009 amending Directive 2003 /87/EC in order to improve and extend the Community scheme for the trading of allowances provides, in Article 9, that from 2013 onwards the Community allocation ceiling is determined on the basis of the annual average allocation which was approved in the Member States as a whole for the period 2008-2012. It is part of the midpoint of that period and is reduced annually and linearly by 1.74 percent.

As set out in Article 9a of Directive 2009 /29/EC, the amount of allowances to be issued from 1 January 2013 should be adjusted to reflect changes in the scope of the trading scheme of the emission allowances for the period 2008-2012. The scope of the scheme changes from 2013 because new activities and gases are included and because some activities that were already part of the scope in 2008-2012 are modified. Among these is the combustion activity, which happens to take a broader approach, and the manufacture of ceramic products, where the need to exceed the threshold of load density of the oven and baking capacity is eliminated.

Article 9a (2) of Directive 2009 /29/EC provides that Member States shall ensure that holders of installations carrying out activities listed in Annex I to the scheme are included in the scheme. Only since 2013 have duly documented and independently verified emissions data have been submitted by 30 April 2010 at the latest. This provision was transposed into the Spanish legal order by means of the additional provision of Law 5/2009 of 29 June, amending Law 24/1988 of 28 July on the stock market, Law 26/1988 of 29 July, on the discipline and intervention of credit institutions and the recast text of the Law on the Management and Supervision of Private Insurance, approved by Royal Decree-Law 6/2004 of 29 October, for the reform of the system of participations significant in investment services firms, in credit institutions and in institutions insurers. This provision lays down that the operators of such installations shall submit to the competent authority of the autonomous community on 30 April 2010 at the latest, emission data for the years 2007 and 2008 due documented and independently verified by an accredited verifier in the field of emissions trading. The competent bodies of the autonomous communities shall forward such data to the Secretariat of State for Climate Change within a maximum of 10 days from their receipt. This royal decree aims at the regulatory development, provided for in the third paragraph of the second provision of Law 5/2009, of June 29, of the obligations of information that are provided for fixed installations by that law.

The adjustment of the Community allocation ceiling is an extraordinary exercise which must be carried out only once in order to adapt the amount of rights to be issued from 2013 to the new field of allocation. application. This exercise raises a number of technical difficulties which have been dealt with in the light of the objective of the information required and the need to adopt a pragmatic approach. In the case of activities for which the European Commission has developed guidelines for the monitoring and reporting of emissions in the context of emissions trading, the implementation of these guidelines is generally required here. In the case of activities for which there are no guidelines for monitoring and notification approved in the framework of emissions trading, it is specified in Annex I of this royal decree which should be used. All of these have been taken from the 2006 Intergovernmental Panel on Climate Change (IPCC) guidelines for national greenhouse gas inventories. In all cases, it should be borne in mind that the emissions occurred in a few years where the installations were not subject to monitoring obligations in this area. This will, of course, have an impact on a lower quality and greater uncertainty of the reported data with respect to what is required of the facilities already subject to the emissions trading scheme in the reporting exercises. annual emissions.

Law 5/2009 of 29 June states that the verification of emissions data must be carried out by an accredited verifier in the field of emissions trading, a fact that is justified by the recognition technical capacity and demonstrated experience of such verifiers in this field. However, it should be noted that this verification exercise will also have an extraordinary character, and should not be taken into account in the annual verification exercise of greenhouse gas emissions reports. The accreditation framework for greenhouse gas emission verifiers is set out in Royal Decree 1315/2005 of 4 November establishing the basis for monitoring and verification systems for emissions of greenhouse gases. greenhouse effect in installations falling within the scope of Law 1/2005 of 9 March, regulating the regime of trade in greenhouse gas emission allowances.

In order to guide the operators of the facilities in the determination of emissions, a series of rules and principles are established to be applied.

As far as the verification of new activities is concerned, there is a similar problem described for the monitoring and reporting guidelines, which is the lack of accredited verifiers with a specific accreditation covering those activities. Therefore, an Annex II is introduced in this royal decree which sets out the scope of accreditation required of the verifiers to carry out the verification of the new activities.

The function of the verifiers in the framework of this royal decree is mainly to ensure that the estimation of the emissions has been carried out according to what was established in this royal decree and that the principles have been applied defined in Article 3 (5).

The minimum information that will have to be notified by the owners of the facilities that are subject to the obligations provided for in this royal decree is also established. A notification format may be developed, in accordance with the minimum information required in this royal decree, in order to facilitate the notification of emissions data to the operators of the facilities concerned. If so, this format will be made available to the public through the website of the Ministry of the Environment, and the Rural and Marine Environment.

Finally, it should be noted that, in accordance with Directive 2009 /29/EC, if the emissions data reported by the operators of the installations to which this royal decree applies are duly documented and Verified, in the opinion of the Ministry of Environment and Rural and Marine Environment, shall be notified to the European Commission by 30 June 2010. If the conditions are not met, the data will not be notified and will therefore not be taken into account to adjust the total volume of allowances for the European Union. Also on 30 June 2010, the Commission shall publish the amount of duties for the Community as a whole for 2013 calculated in accordance with Article 9 of that Directive and shall adjust that amount, by 30 September 2010, in accordance with the emission data reported by the Member States.

Taking into account the environmental content and purpose of the obligations to notify greenhouse gas emissions that are regulated here, this royal decree is issued under the protection of Article 149.1.23. Spanish, which attributes to the State the competence to issue basic legislation on environmental protection, without prejudice to the powers of the autonomous communities to establish additional standards of protection.

In the elaboration of this royal decree, which is dictated by the development of paragraph 3 of the second provision of Law 5/2009, of 29 June, amending the Law 24/1988, of July 28, of the market of securities, the Law 26/1988 of 29 July 1988 on the discipline and intervention of credit institutions and the recast of the Law on the Management and Supervision of Private Insurance, approved by Royal Legislative Decree 6/2004 of 29 October for the reform of the Law of the European Communities of the scheme of significant holdings in investment services undertakings, in credit institutions and in insurance companies, enquiries have been made to the interested parties and have been subject to a public participation procedure.

In its virtue, and on the proposal of the Minister for the Environment, and the Rural and Marine Environment, in agreement with the State Council, and after deliberation by the Council of Ministers at its meeting on March 19, 2010,

DISPONGO:

Article 1. Object.

This royal decree aims to regulate the obligations of information of fixed installations established in the second provision of Law 5/2009, of 29 June, amending the Law 24/1988, of 28 July, of the securities market, Law 26/1988 of 29 July 1988 on the discipline and intervention of credit institutions and the recast of the Law on the Management and Supervision of Private Insurance, approved by Royal Decree Legislative 6/2004 of 29 October for the reform of the system of significant participations in investment services companies, credit institutions and insurance companies.

Article 2. Scope.

1. This royal decree shall apply to the activities and gases listed in the Annex to Act 5/2009 that are not included in the emissions trading scheme in the period 2008-2012.

2. It shall also apply to activities already included in the period 2008-2012 in respect of installations or technical units of installations which will be incorporated into the Community emission allowance trading scheme from 2013 onwards as as a consequence of the amendments to the definitions of those activities introduced by Directive 2009 /29/EC.

3. The obligations laid down in this royal decree shall apply only for the purposes of carrying out the calculations necessary for the adjustment of the quantity of allowances to be issued for the Community as a whole provided for in the Article 9a (2) of Directive 2009 /29/EC of the European Parliament and of the Council of 23 April 2009 amending Directive 2003 /87/EC in order to improve and extend the Community system of trade in the rights of the greenhouse gases.

Article 3. Estimation of the emissions of the years 2007 and 2008.

1. The holders of installations carrying out activities falling within the scope of this royal decree shall estimate the actual emissions due to those activities in the years 2007 and 2008, in accordance with the provisions of this Regulation. royal decree.

2. The estimation of the emissions of the activities included in the scope of this royal decree will refer only to those sources of emission that are not included in the emissions trading regime in the period 2008-2012 will be in effect from 2013 onwards.

3. In the case of the activities referred to in Article 2 (2), the emissions shall be estimated by applying, as far as possible, the methodologies set out in Commission Decision 2007 /589/EC of 18 July 2007, for which the establish guidelines for the monitoring and reporting of greenhouse gas emissions in accordance with Directive 2003 /87/EC of the European Parliament and of the Council.

4. For all other activities subject to this royal decree, the estimation of combustion emissions shall be carried out using, as far as possible, the guidelines set out in Annex II to Commission Decision 2007 /589/EC of 18 July 2009. of 2007. Combustion emissions shall mean emissions of greenhouse gases produced from the plant as a result of the oxidation of fuels, whatever the use of heat or electrical or mechanical energy. produced by this process, and any other directly associated activities, including the washing of waste gases.

The estimation of the process emissions, with the understanding of all those that are not combustion emissions, shall be carried out in accordance with the guidelines set out in the table set out in Annex I.

In accordance with Annex I of this royal decree, for certain activities it will be possible to use a mass balance approach. In such cases, it shall not be necessary to estimate separately the combustion and process emissions that are covered by the mass balance.

5. In the determination of emissions, the general principles laid down in Commission Decision 2007 /589/EC of 18 July 2007 and the following shall be taken into account as far as they may be applicable. principles:

(a) The emission estimates shall be as accurate as the availability of data and any limitations resulting from the absence of approved methodology for the monitoring of such emissions by the installation operator during the years 2007 and 2008. In this respect, where emissions are estimated using the guidelines set out in Commission Decision 2007 /589/EC, lower levels of approach may be applied. Where emissions are estimated using the guidelines of the Intergovernmental Panel on Climate Change (IPCC), the levels specified in the table in Annex I shall apply.

(b) The values of the parameters used for emission calculations shall, where possible, be duly justified by means of records, invoices or other documents.

c) Information gaps will be resolved by using prudent assumptions. In the context of this royal decree and for the purpose of the adjustment of the total volume of allowances to be issued from 2013 onwards, it is understood that a prudent scenario leads to a predictable low emission estimate.

Article 4. Verification of the emissions data.

1. The emission data for the years 2007 and 2008, estimated in accordance with the provisions of the previous Article, shall be independently verified by an accredited verifier in the field of trade in emission rights of conformity with Royal Decree 1315/2005 of 4 November establishing the basis of systems for monitoring and verifying greenhouse gas emissions in installations falling within the scope of Law 1/2005 of 9 March, by which the regime of the trade in rights of emission of gases of effect is regulated greenhouse.

2. In the verification of the emission data, it shall be verified that the emission estimates are in accordance with this royal decree and that the principles defined in Article 3 (5) have been applied.

3. The verification of the emissions of the installations referred to in Article 2 (1) shall be carried out by verifiers whose scope of accreditation includes the requirements set out in the table set out in Annex II.

4. Where the facility carries out an activity that was already included in the emissions trading scheme in the period 2008-2012, the verification shall be carried out by verifiers whose scope of accreditation is granted in accordance with the Royal Decree 1315/2005 of 4 November, including such activity.

Article 5. Reporting of emissions data.

1. The owners of installations carrying out activities falling within the scope of this royal decree must submit, by 30 April 2010, the competent bodies of the autonomous communities, for the years 2007 and 2008 duly documented and independently verified, in accordance with the provisions of this royal decree.

2. For those installations which were already subject to the emissions trading scheme in the period 2008-2012 for carrying out an activity already collected in the field of application of that scheme, but which will incorporate devices In addition, as a consequence of the amendments to the scope of Directive 2009 /29/EC, only emissions data from devices that will be included in the trading scheme of the European Union will have to be notified. rights of issue from 2013 onwards.

3. The holder shall communicate to the competent authority of the autonomous community at least the following information:

a) Identification of the installation holder:

1. The name of the social reason.

2. º Your address, including zip code.

In the case of installations not included in the emissions trading scheme in the period 2008-2012, they shall also be required to be accredited to be the holder of the installation.

b) Identification of the installation:

1. The name of the installation.

2. º Your address, including zip code.

3. No. Address, telephone, fax and e-mail of a person responsible for the purposes of this royal decree.

4. In the case of installations covered by the emissions trading scheme in the period 2008 to 2012, the Renade code used for the identification of each emission authorisation in the EU should also be provided. National Register of Emission Rights.

c) Description of the installation, or part of the installation whose emissions are the subject of notification, identifying the technical units of the installation where the emissions are originating from the notification, activities that are (a) in each of them, production capacity and, where fuels are used, rated thermal power. The reasons for which it is estimated that the installation, or part of the installation, will be subject to the emissions trading scheme from 2013 onwards will also be provided.

d) Epiphal of Law 5/2009 to which the installation belongs, or part of the installation.

e) Description of the monitoring methodology that has been used to determine the emissions of the years 2007 and 2008.

(f) Activity data necessary for the calculation of emissions, including information on net calorific value, emission factor, oxidation factor and, in relation to the estimation of emissions of effect gases Different greenhouse gases from CO₂, the values of the global warming potentials used.

g) The amount of the annual emissions determined in accordance with the procedures described, duly documented and independently verified, for the years 2007 and 2008 in tonnes of CO₂ equivalent (tCO₂e). Emissions shall be reported broken down by year, by greenhouse gas, and by emissions (combustion and process).

Final disposition first. Competence title.

This royal decree is dictated by the provisions of article 149.1.23. of the Spanish Constitution, which attributes to the State the competence to dictate the basic legislation on environmental protection.

Final disposition second. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on March 19, 2010.

JOHN CARLOS R.

The Minister for the Environment, and the Rural and Marine Environment,

ELENA ESPINOSA MANGANA

ANNEX I

Guidelines for the estimation of emissions as provided for in Article 3.4

1. The process emissions for the activities referred to in Article 2 (1) shall be estimated by applying the methodologies set out in the table set out in this Annex.

2. Where, in accordance with the table in this Annex, the mass balance approach as defined in Annex VI to Decision 2007 /589/EC is used, it shall not be necessary to estimate separately the combustion and process emissions that are covered in the mass balance.

3. In the case of activities for which the use of the 2006 IPCC Guidelines for national greenhouse gas inventories is set out in the table in this Annex, the following considerations need to be taken into account:

Activity data (fuel consumption or other materials, production data or what is applicable in each case to determine emissions) will always be those referred to the facility itself.

When good practices are recommended in application of the principle of prudence, the provisions of paragraph 3.5.c) of this royal decree shall prevail. (For example, recommendations regarding the use of the highest emission factors within an interval will not be followed, but the values that are more closely adjusted to the actual situation of the installation will be used.)

Guidelines for estimating process emissions

New Activities

Covered Gases	Guidelines to Use
Production and processing of ferrous metals (such as ferroalloys) when combustion units with a total rated thermal power exceeding 20 MW are operated. The transformation includes, among other elements, laminators, recliners, annealing ovens, forges, casting, and coating and pickling units.	Carbon dioxide (CO2).	Decision 2007 /589/EC. Annex VI.
aluminum production.	Carbon dioxide (CO2).
	Perfluorocarbons (PFC).	2006 IPCC Guidelines for National Greenhouse Gas Inventories. Volume 3. Primary production of aluminium. Level 2. In the calculation of greenhouse gas emissions other than CO2, the global warming potentials (PCG) set out in the second assessment report of the Intergovernmental Panel on Climate Change shall be used: PCG CF4 = 6,500 tCO2and PCG C2F6 = 9,200 tCO2
and processing of non-ferrous metals, including the production of alloys, refining, casting, etc., When combustion units are operated with a total rated thermal input (including fuels used as reducing agents) greater than 20 MW.	Carbon dioxide (CO2).	Decision 2007 /589/EC. Annex VI
Calcination of dolomite or magnesite in rotary ovens or in ovens of another type with a production capacity exceeding 50 tons per day.	Carbon Dioxide (CO2).	methodologies listed in Annex VIII of Decision 2007 /589/EC laying down specific guidelines for the making lime.
of insulating material from mineral wool using glass, rock or slag, with a melting capacity exceeding 20 tonnes per day.	Carbon dioxide (CO2).	Decision 2007 /589/EC. Annex IX
Secado or calcination of plaster or production of laminated gypsum plates and other gypsum products, when combustion units with a nominal total thermal power are operated greater than 20 MW.	Carbon dioxide (CO2).	Decision 2007 /589/EC. Annex IX.
acid production.	Carbon dioxide (CO2) and nitrous oxide (N2O).	In the calculation of greenhouse gas emissions other than CO2, the global warming potentials (PCG) set out in the second assessment report of the Intergovernmental Panel on Climate Change shall be used: PCG N2O = 310 tCO2
Production of adipic acid.	Carbon dioxide (CO2) and nitrous oxide (N2O).	2006 IPCC Guidelines for National Greenhouse Gas Inventories. Volume 3. Production of adipic acid. Level 1. In the calculation of greenhouse gas emissions other than CO2, the global warming potentials (PCG) set out in the second assessment report of the Intergovernmental Panel on Climate Change shall be used: PCG N2O = 310 tCO2
Production of glyoxal acid and glyoxylic acid.	Carbon dioxide (CO2) and oxide nitrous (N2O).	2006 IPCC Guidelines for National Greenhouse Gas Inventories. Volume 3. Production of caprolactam, glyoxal and glyoxylic acid. Level 1 In the calculation of greenhouse gas emissions other than CO2, the global warming potentials (PCG) set out in the second assessment report of the Intergovernmental Panel on Climate Change shall be used: PCG N2O = 310 tCO2
ammonia production.	Carbon dioxide (CO2).
Manufacture of raw organic chemicals by cracking, reforming, partial or total oxidation, or by similar processes, with a higher production capacity than 100 tons per day.	Carbon dioxide (CO2).	2006 IPCC Guidelines for National Greenhouse Gas Inventories. Volume 3. Petrochemical production. Level 1
Production of hydrogen (H2) and synthesis gas by reforming or partial oxidation, with a production capacity exceeding 25 tons per day.	Carbon Dioxide (CO2).	Decision 2007 /589/EC. Annex III.
Production of sodium carbonate (Na2CO3) and sodium bicarbonate (NaHCO3).	Carbon dioxide (CO2).	2006 IPCC Guidelines for National Greenhouse Gas Inventories. Production of soda ash

ANNEX II

Scope of accreditation required of the verifiers for the verification of the emissions of the new activities as provided for in Article 4.3

The accreditation ranges set out in the table below refer to the accreditations granted by the accreditation entities, as appropriate, in accordance with Annex 7 to Decree 397/2006, 17 of October, implementing the greenhouse gas emission rights trading regime and the regulation of the accreditation system for greenhouse gas emission reporting by the Department of the Environment and Public Health. Housing of the Generality of Catalonia or with Annex F of the Specific Criteria document Accreditation of Verificators of the Greenhouse Gas Emission Rights Trade Regime (CEA-ENAC-09).

New Activities

Covered Gases	Required Accreditation
	Decree 397/2006 (Annex 7)	CEA-ENAC-09 (Annex F)
Production and processing of ferrous metals (such as ferroalloys) when combustion units with a total rated thermal power exceeding 20 MW are operated. The transformation includes, among other elements, laminators, recliners, annealing ovens, forges, casting, and coating and pickling units.	Carbon dioxide (CO2).	I-A /II-A	1a/1b/3
aluminum production.	Carbon Dioxide (CO2) and perfluorocarbons (PFC).	3
secondary aluminum production when combustion units are operated with a thermal power total nominal greater than 20 MW.	Carbon dioxide (CO2).	II-A	3
Production and processing of non-ferrous metals, including production of alloys, refining, casting, etc., when combustion units with a total rated thermal power (including fuels used as reducing agents) exceeding 20 MW are operated.	Carbon Dioxide (CO2).	I-A/II-A	1a/1b/3
Calcination of dolomite or magnesite in rotary ovens or in ovens of another type with a capacity of production greater than 50 tons daily.	Carbon dioxide (CO2).	II-B	4
of mineral wool insulating material using glass, rock or slag, with a melting capacity exceeding 20 tonnes per day.	Carbon Dioxide (CO2).	II-C
Secado or calcination of gypsum or production of laminated gypsum plates and other gypsum products, when combustion units are operated with a total power rated thermal greater than 20 MW.	Carbon dioxide (CO2).	II-B	4
acid production.	Carbon dioxide (CO2) and nitrous oxide (N2O).	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of its accreditation.	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of its accreditation
Production of adipic acid.	Carbon dioxide (CO2 ) and nitrous oxide (N2O).	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of its accreditation.	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of its accreditation
Production of glyoxal acid and acid glyoxylic.	Carbon dioxide (CO2) and Carbon dioxide (N2O).	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of their accreditation.	Any Verifier accredited in the field of RD 1315/2005, regardless of the scope of its accreditation
ammonia production.	Carbon dioxide (CO2).	Any verifier accredited to the scope of RD 1315/2005, regardless of the scope of its accreditation.	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of its accreditation.
of raw organic chemicals by cracking, reforming, partial or total oxidation, or by similar processes, with a production capacity exceeding 100 tonnes per day.	Carbon dioxide (CO2).	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of their accreditation.	Any verifier accredited to the RD 1315/2005, regardless of the scope of its accreditation
Production of hydrogen (H2) and synthesis gas by reforming or partial oxidation, with a capacity of more than 25 tons per day.	Dioxide Carbon (CO2).	I-C	2
carbonate production (Na2CO3) and sodium bicarbonate (NaHCO3).	Carbon dioxide (CO2).	Any verifier accredited to the scope of RD 1315/2005, regardless of the scope of its accreditation.	Any verifier accredited in the field of RD 1315/2005, regardless of the scope of their accreditation.