Commission Implementing Decision (EU) 2026/371 of 19 February 2026 recognising that the report submitted by Spain under Article 31(2) of Directive (EU) 2018/2001 of the European Parliament and of the Council contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of wheat in that Member State

Official Journal EN of the European Union L series 2026/371 20.2.2026 COMMISSION IMPLEMENTING DECISION(EU) 2026/371 of 19 February 2026 recognising that the report submitted by Spain under Article 31(2) of Directive (EU) 2018/2001 of the European Parliament and of the Council contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of wheat in that Member State (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources(1), and in particular Article 31(4) thereof,

Whereas:

(1) Directive (EU) 2018/2001 requires biofuels, bioliquids, and biomass fuels to save significant greenhouse gas emissions compared to fossil fuels so that they can be counted towards the targets set in that Directive. For that purpose, Article 29(10) of that Directive sets specific emission savings thresholds for those fuels, and Article 31 regulates how to calculate the greenhouse gas emission savings from their use. When making those calculations, it is possible to use the default values set out in Annexes V and VI to Directive (EU) 2018/2001. Instead of the default values of greenhouse gas emissions from the cultivation of agricultural raw materials, it is possible to use typical values under some conditions. Those typical values, representing the average value in a specific area, may be reported to the Commission by Member States or third countries. The typical values may only be used if the Commission recognises them to be accurate.

(2) On 31 July 2025, Spain submitted to the Commission the final report with data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of wheat typically produced in areas on its territory classified as level 2 in the nomenclature of territorial units for statistics. This data distinguishes between rainfed wheat and irrigated wheat. Spain asked for the data to be recognised as accurate in accordance with Article 31(4) of Directive (EU) 2018/2001.

(3) The Commission assessed the report and found that it contained accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of both rainfed and irrigated wheat typically produced in NUTS 2 regions in Spain.

(4) The measures provided for in this Decision are in accordance with the opinion of the Committee on the Sustainability of Biofuels, Bioliquids and Biomass Fuels,

HAS ADOPTED THIS DECISION:

Article 1 The report submitted for recognition to the Commission by Spain on 31 July 2025 contains accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of wheat typically produced in NUTS 2 regions in Spain, for rainfed and irrigated conditions. The summary of the report’s data is set out in the Annex.

(1) OJ L 328, 21.12.2018, p. 82, ELI: http://data.europa.eu/eli/dir/2018/2001/oj.

ELI: http://data.europa.eu/eli/dec_impl/2026/371/oj 1/4EN OJ L, 20.2.2026 Article 2 If the data contained in the report as submitted for recognition to the Commission on 31 July 2025, changes in a way that might affect the accuracy of the data and thereby the basis for this Decision, Spain shall notify the Commission of such changes immediately. The Commission shall assess the notified changes to determine whether the report still provides the accurate data for which it is recognised.

Article 3 This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall cease to apply on 12 March 2031.

Done at Brussels, 19 February 2026.

For the Commission The President Ursula VON DER LEYEN 2/4 ELI: http://data.europa.eu/eli/dec_impl/2026/371/ojANNEX Greenhouse gas emissions from cultivation of wheat in Spain for NUTS 2 regions (kg CO eq/tonne of crop harvested on a dry matter basis) 2 Rainfed conditions Soil NO Embedded Fuel use Seed Total NUTS-2 region according to Regulation (EC) 2 No 1059/2003 Direct Indirect Fertiliser Neutralisation Pesticide ES11 Galicia 210,29 63,64 106,72 11,64 0,99 86,32 8,92 488,53 ES12 Principado de Asturias 393,85 179,27 159,98 26,18 1,73 175,71 13,76 950,48 ES13 Cantabria 299,75 162,99 101,42 16,71 1,11 114,16 9,67 705,79 ES21 País Vasco 214,09 69,10 106,39 21,37 0,41 45,97 5,15 462,49 Comunidad Foral de ES22 15,77 7,45 99,11 19,90 0,54 59,27 5,97 208,01 Navarra ES23 La Rioja 16,75 7,84 106,12 21,26 0,56 59,63 6,14 218,31 ES24 Aragón 18,55 10,12 93,31 18,78 1,05 108,05 9,31 259,17 ES30 Madrid 24,15 17,61 138,78 27,93 0,08 110,07 9,90 328,52 ES41 Castilla y León 19,60 10,61 122,80 24,72 0,80 79,94 7,65 266,12 ES42 Castilla-La Mancha 22,05 11,89 145,03 29,03 0,08 107,47 9,45 325,00 ES43 Extremadura 14,43 7,02 70,40 13,98 0,06 90,16 8,31 204,37 ES51 Cataluña 16,87 11,48 26,66 5,35 0,05 69,97 6,89 137,26 ES52 Comunidad Valenciana 21,81 10,89 155,55 30,64 0,09 125,40 10,68 355,08 ES53 Illes Balears 17,94 11,76 88,76 17,48 0,11 146,71 12,53 295,29 ES61 Andalucía 20,26 11,16 138,03 27,78 0,06 89,44 8,09 294,82 ES62 Región de Murcia 20,89 11,84 118,66 23,76 0,12 171,06 13,70 360,02 ES70 Canarias 33,67 29,92 70,54 13,90 0,17 224,74 18,25 391,19

ELI:

http://data.europa.eu/eli/dec_impl/2026/371/oj 3/4 OJ L,

20.2.2026 ENGreenhouse gas emissions from cultivation of wheat in Spain for NUTS 2 regions (kg CO eq/tonne of crop harvested on dry matter basis) 2 Irrigated conditions Soil NO Embedded Fuel use Seed Total NUTS-2 region according to Regulation (EC) 2 No 1059/2003 Direct Indirect Fertiliser Neutralisation Pesticide ES11 Galicia ES12 Principado de Asturias ES13 Cantabria 242,74 129,15 84,10 5,51 0,67 94,90 8,90 565,96 ES21 País Vasco Comunidad Foral de ES22 84,38 11,02 148,17 29,75 0,44 64,33 6,86 344,94 Navarra ES23 La Rioja 84,48 10,82 144,53 28,94 0,49 67,21 7,31 343,78 ES24 Aragón 76,89 10,51 100,51 20,18 0,53 78,93 7,69 295,23 ES30 Madrid 12,78 9,31 127,92 25,63 0,04 72,13 8,33 256,14 ES41 Castilla y León 67,63 8,69 100,49 20,17 0,51 75,88 7,47 280,83 ES42 Castilla-La Mancha 65,24 7,82 98,12 19,66 0,03 75,94 6,75 273,56 ES43 Extremadura 80,24 11,27 110,86 21,96 0,05 86,87 9,55 320,80 ES51 Cataluña 75,89 13,55 30,11 6,04 0,03 60,32 7,12 193,07 ES52 Comunidad Valenciana 71,43 8,39 120,00 24,04 0,04 68,82 7,95 300,68 ES53 Illes Balears ES61 Andalucía 95,60 13,60 171,05 34,36 0,04 82,00 8,48 405,13 ES62 Región de Murcia 61,74 7,91 75,83 15,22 0,04 77,83 8,51 247,08 ES70 Canarias 20,24 17,99 134,73 27,04 0,10 206,14 16,04 422,29 4/4

ELI:

http://data.europa.eu/eli/dec_impl/2026/371/oj EN OJ L,

20.2.2026