The transposition of the EU Corporate Sustainability Reporting Directive (CSRD) into Spanish law is still pending, with Spain missing the EU deadline of 6 July 2024. The main legislative instrument proposed for this transposition is the Proyecto de Ley de Información Empresarial sobre Sostenibilidad (LIES). In Spain, a Proyecto de Ley is a draft law initiated by the government, which must be debated and approved by Parliament (Congress of Deputies and Senate) before it can enter into force. The LIES is currently under review in the Congress of Deputies through an urgent procedure. As of August 2025, the bill remains at the Justice Committee stage, with amendments still under discussion. After the committee stage, the bill must be debated and voted on in the full Congress before moving to the Senate for final approval.

The draft law, approved by the Council of Ministers on 29 October 2024, is designed to incorporate CSRD provisions into Spanish legislation by amending the Commercial Code, the Companies Law and the Audit Law. The legislative proposal aligns closely with the CSRD requirements and does not introduce major national divergences from the EU directive. It stipulates that sustainability reports must comply with the European Sustainability Reporting Standards (ESRS) and mandates independent verification — initially limited assurance, with progression to reasonable assurance - as explained in the Uría Menéndez analysis. However, as this is still a draft under parliamentary debate, its provisions may be amended before final adoption.

In the interim, the Securities Market Commission (CNMV) and the Spanish Accounting and Audit Institute (ICAC) issued a joint statement in November 2024 recommending that Wave 1 companies — large public‑interest entities already covered by Law 11/2018 on Non‑Financial Reporting — should publish their annual sustainability report as of 1 January 2025 in accordance with the CSRD and the ESRS. While this statement is not a new binding law, it reflects the regulators’ expectation that these companies comply with EU‑level obligations now in force, and non‑compliance could lead to scrutiny or enforcement once the national law is enacted, as explained by Garrigues.

The transposition of the EU Corporate Sustainability Due Diligence Directive (CSDDD) into Spanish law is pending. As of August 2025, the legislative process has not started, and no official draft law has been announced. With the adoption of the Stop‑the‑Clock Directive in April 2025, the deadline for Member States to transpose the directive was extended by one year to 26 July 2027, with the first group of companies having to apply the rules from 2028.

Meanwhile, the Spanish government has expressed strong support for the directive’s core content. In February 2025, the Ministry for the Ecological Transition and the Ministry of Economy sent a letter to the European Commission rejecting any weakening of the CSDDD obligations, while accepting that timelines for smaller companies could be adjusted. Spain has also advocated at the EU level for preserving the directive’s environmental and human rights due diligence standards.

Spain transposed the EU Whistleblower Protection Directive (2019/1937) through Ley 2/2023, reguladora de la protección de las personas que informen sobre infracciones normativas y de lucha contra la corrupción, published on 20 February 2023 and in force since 13 March 2023.

The law applies to public administrations and private entities with 50 or more employees. Internal reporting channels must be operational by 13 June 2023 for organisations with 250+ employees and by 1 December 2023 for organisations with 50–249 employees. In terms of scope, the law goes beyond the minimum scope of the directive by also protecting reports of serious or very serious criminal and administrative offences under Spanish law, not only breaches of EU law.

As of August 2025, adoption of the mandatory whistleblowing channels under Law 2/2023 continues to lag well behind the intended schedule. A report from the Spanish Court of Auditors dated November 2024 confirmed that only 6 of 35 mid‑sized municipalities met the legal implementation deadline, with another eight deploying systems late — but before audit closure. Beyond local governments themselves, approximately 33% of municipal sub‑entities have operational channels, and just 10% of SMEs comply — contrasted with over 73% of larger companies. These gaps call into question the practical effectiveness of whistleblower protection under the new regime, highlighting systemic weaknesses and uneven enforcement across public and private sectors.

The transposition of EU Directive on Transparent and Predictable Working Conditions into Spanish law remains pending. In September 2022, the European Commission launched infringement proceedings against Spain for failing to notify national transposition measures, issuing a letter of formal notice to the Spanish authorities. This was followed by a reasoned opinion in June 2023. Subsequent exchanges between the Commission and the Spanish government addressed the status of transposition.

In February 2025, Spain notified the Commission national measures covering certain provisions of the Directive, but leaving others unimplemented. The Commission assessed these steps as insufficient. In June 2025, the Commission referred Spain to the Court of Justice of the European Union over incomplete implementation, particularly with regard to the rights of workers to receive written information about key aspects of their job and to work predictable working hours.

Spain transposed the EU Directive on Adequate Minimum Wages (2022/2041) within the deadline of 15 November 2024. Although Spain’s statutory minimum wage remains below the Directive’s indicative adequacy benchmark — standing at approximately 54% of median gross earnings — its collective bargaining coverage is very high — estimated at around 90% in 2022 — and well above the Directive’s 80% threshold. Accordingly, transposition required only modest adjustments to reinforce existing review mechanisms, improve transparency in wage‑setting, and formalise reporting obligations to the European Commission.

In early 2025, the government and social partners agreed a 4.41% increase, formalised through Royal Decree 145/2025 on the SMI, raising the minimum wage to € 16,576 gross per year— approximately € 1,184 per month (14 payments) — thus continuing progress toward the Directive’s adequacy reference values, which suggest statutory minimum wages should reach around 60% of the median gross wage.

Enforcement and monitoring are carried out by the Ministry of Labour and Social Economy, primarily through the Labour and Social Security Inspectorate (ITSS). The ITSS is responsible for overseeing compliance with labour laws and collective agreement terms - including minimum wage levels - across all sectors, and to identify practices such as unlawful deductions or misapplication of statutory wage rates.

Spain transposed the original version of the EU Posted Workers Directive  in Law 45/1999 of 29 November on the posting of workers in the framework of the transnational provision of services. Under this law, employers posting workers to Spain must guarantee them at least the Spanish terms and conditions applicable in areas such as remuneration, working time, leave and occupational health and safety — regardless of their country of origin.

To complete Spain’s legal alignment with the 2018 revision (Directive 2018/957/EU), Spain enacted Real Decreto‑Ley 7/2021, approved on 27 April 2021. This reform amended Law 45/1999 and related provisions to fully transpose the updated directive (whose transposition deadline was 30 July 2020). Key enhancements include the extension of mandatory coverage to accommodation conditions and reimbursement for travel and lodging, complementing existing provisions on salary and working conditions. In addition, it clarified that Spanish employment law applies beyond 12 months of posting — extendable to 18 months with official notification —and triggers all basic employment conditions under Spanish collective agreements.

Although Spain’s framework is legally robust, enforcement challenges remain: the absence of a centralised notification system and limited public data transparency hinder oversight, especially in high‑risk sectors where posting is frequent. Moreover, the lack of sector‑specific rules — notably in agriculture, construction, and road transport — creates ongoing risks of wage undercutting and unequal treatment in practice, as noted in the European Commission’s 2024 report.

Spain has progressively integrated the EU Energy Performance of Buildings Directive (EPBD) obligations into national law through successive instruments. Royal Decree 235/2013 (updated in 2022), introduced energy performance certification, nearly Zero‑Energy Building (NZEB) standards, and mandatory HVAC inspections, transposing Directive 2010/31/EU on the energy performance of buildings (recast). Alignment with Directive 2018/844/EU followed through Royal Decree 178/2021 (amending Spain’s Regulation on Thermal Installations in Buildings) and Royal Decree 732/2019 (updating the Technical Building Code).

The transposition of the latest EPBD recast (2024/1275) is coordinated by the Ministry for the Ecological Transition (MITECO). In August 2025, MITECO launched a public consultation to support the transposition of the EPBD recast. The consultation aims to gather stakeholder input on regulatory updates — covering CO₂ lifecycle assessment, smart readiness indicators, and the phase‑out of fossil‑fuel boiler incentives — all scheduled to take effect from early 2025, ahead of the 29 May 2026 deadline. In parallel, Spain is advancing its National Building Renovation Plan (Plan Nacional de Renovación de Edificios), aligning national building policies with EU decarbonisation targets.

The EU Energy Efficiency Directive (Directive 2012/27/EU, EED) was transposed through Royal Decree‑Law 8/2014, which introduced energy savings obligations, audit requirements, and a 3% annual renovation target for public buildings. Spain also enacted Royal Decree 36/2023 establishing a national Energy Savings Certificate system (CAE). MITECO is also coordinating the transpositions of the EED recast. In July 2025, the ministry launched a public consultation on the draft legislation for implementing Article 12 — covering the renovation of public buildings — and for fulfilling the broader obligations on transparency and the creation of a central government building inventory.

Spain transposed the updated version of the EU Waste Framework Directive through Law 7/2022, on Waste and Contaminated Soils for a Circular Economy, published on 9 April 2022, nearly two years after the 5 July 2020 deadline. It replaces Law 22/2011 on Waste and Contaminated Soil and integrates the Extended Producer Responsibility (EPR) principle, reinforcing obligations for waste prevention, reuse, and recycling.

Spain’s strategic framework is set by the Circular Economy Spanish Strategy (España Circular 2030), complemented by the National Framework Plan for Waste Management (PEMAR) 2016–2022, which remains in force until the adoption of the new PEMAR 2023–2035, currently under preparation. According to the 2025 Environmental Implementation Review (EIR), the delay in updating the PEMAR and several regional waste plans has been identified by the European Commission as a challenge for meeting waste targets and enabling conditions for EU funding.

For the construction sector, Article 11 of the Waste Framework Directive requires preparing for reuse, recycling and other material recovery of at least 70% of non‑hazardous construction and demolition (C&D) waste. Spain transposed this target through Law 7/2022, which mandates selective demolition, removal of hazardous substances, and promotes the reuse of materials and recycled content in new works. In 2022, Spain’s recovery rate for mineral C&D waste was 70.1%, slightly below the EU average of 79.8 %, with further progress expected through measures such as separate collection at source, digitalised pre‑demolition audits, EPR schemes, and circular design of construction works.

Waste governance in Spain is coordinated by the Ministry for the Ecological Transition and the Demographic Challenge (MITECO), while the Autonomous Communities oversee regional implementation. The 2025 EIR notes uneven regional adaptation, insufficient selective collection infrastructure, and regulatory uncertainty as key compliance obstacles.

Spain’s primary legal instrument governing building construction is the Technical Building Code (Código Técnico de la Edificación, CTE), established by Royal Decree 314/2006. The CTE sets out fundamental safety, habitability, and sustainability requirements for all new buildings and major renovations. Key areas regulated include structural safety, fire protection, safe use and accessibility, hygiene and environmental health, noise insulation, and energy saving and thermal insulation. The CTE is a living code that is periodically updated to reflect technological advances and EU legislative developments. A significant update in 2019 strengthened energy performance requirements to align with the EPBD’s nearly Zero-Energy Building goals.

This 2019 reform (via Royal Decree 732/2019 introduced more demanding standards under the CTE’s energy-saving section, including tighter thermal envelope performance and requirements for renewable energy integration in buildings. As a result, since 2020 all new buildings in Spain must effectively meet the nearly-zero energy buildings criteria. The CTE’s ongoing evolution ensures Spanish building rules remain in step with EU climate directives while addressing national priorities in safety and sustainability.

Spain complements the Código Técnico de la Edificación (CTE) with specific regulations that advance energy efficiency and sustainability. Royal Decree 390/2021 sets a unified methodology for building energy performance assessments and governs the Energy Performance Certificate (EPC) system, requiring all buildings to display an A–G rating at construction, sale, or rental. Certificates are renewed every 10 years (5 for the lowest‑performing buildings), and enforcement lies with the Autonomous Communities. Non‑compliance may result in fines, reinforcing transparency and accountability. Royal Decree 732/2019 updated the CTE to align with Directive (EU) 2018/844, tightening insulation standards, limiting primary energy use, and mandating renewable energy contributions for new buildings, ensuring compliance with nearly Zero‑Energy Building targets.

Financial incentives are tied to performance under Royal Decree 853/2021, which regulates subsidy schemes for rehabilitation and regeneration, particularly under the Recovery and Resilience Plan. Aid is contingent on achieving at least a 30% reduction in non‑renewable primary energy demand, with higher subsidies for deeper savings or vulnerable households. These national measures, complemented by regional add‑ons — such as stricter insulation or renewable energy requirements — are enforced through building permits, inspections, and EPC controls.

Spain’s Long‑Term Strategy for Energy Rehabilitation in the Building Sector (Estrategia a Largo Plazo para la Rehabilitación Energética en el Sector de la Edificación – ERESEE) was submitted under EPBD Article 2a and provides a roadmap to decarbonise the building stock by 2050.

Implementation is backed by EU Recovery and Resilience funding and national programmes that link renovation to economic recovery, housing quality, and social benefits. The ERESEE aligns with the EU Renovation Wave, promoting deep energy retrofits, the phase‑out of fossil‑fuel heating in favour of low‑emission systems, and the use of sustainable, circular construction materials. It also integrates energy efficiency measures into broader urban regeneration, coordinated with Law 8/2013 on Urban Rehabilitation and the Spanish Urban Agenda, aiming to combine climate goals with improvements in affordability, habitability, and urban environments.

New laws have been introduced to reinforce quality and sustainability in architecture (for instance, the Law 9/2022 on the Quality of Architecture and the Built Environment, which promotes design excellence and energy efficiency, including a focus on renovating existing buildings to nZEB standards. In addition, Spain’s Housing Law (Law 12/2023 of 24 May) aims to increase the supply of affordable social housing, in line with nearly zero-energy building (nZEB) standards.

However, with the current political composition of the Government and Parliament, passing major legislative reforms through the Congress and Senate is particularly challenging. This political reality could delay the approval of structural reforms or updates to core building legislation, which in turn risks slowing the transposition of the EPBD recast, the implementation of the Renovation Wave, and the timely update of the ERESEE strategy.