{"id":853,"date":"2026-05-04T17:03:45","date_gmt":"2026-05-04T15:03:45","guid":{"rendered":"https:\/\/tlestudiolegal.com\/?page_id=853"},"modified":"2026-05-25T15:48:13","modified_gmt":"2026-05-25T13:48:13","slug":"certificados-cbam","status":"publish","type":"page","link":"https:\/\/tlestudiolegal.com\/en\/certificados-cbam\/","title":{"rendered":"Certificados CBAM:"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"853\" class=\"elementor elementor-853\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f26e68a elementor-hidden-desktop e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"f26e68a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f318fba elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"f318fba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-6ba9400\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 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class=\"elementor-shortcode\"><div class=\"trp-shortcode-switcher__wrapper\"\r\n     style=\"--bg:#ffffffb2;--bg-hover:#ffffffb2;--text:#000000;--text-hover:#000000;--border:1px solid transparent;--border-width:1px;--border-color:transparent;--border-radius:5px;--flag-radius:2px;--flag-size:18px;--aspect-ratio:4\/3;--font-size:14px;--transition-duration:0.2s\"\r\n     role=\"group\"\r\n     data-open-mode=\"hover\">\r\n\r\n    \r\n        <!-- ANCHOR (in-flow only; sizing\/borders; inert) -->\r\n        <div class=\"trp-language-switcher trp-ls-dropdown trp-shortcode-switcher trp-shortcode-anchor trp-open-on-hover\"\r\n             aria-hidden=\"true\"\r\n             inert\r\n             data-no-translation>\r\n                <div class=\"trp-current-language-item__wrapper\">\r\n        <a class=\"trp-language-item trp-language-item__default trp-language-item__current\" data-no-translation href=\"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages\/853#TRPLINKPROCESSED\" title=\"\"><img decoding=\"async\" src=\"https:\/\/tlestudiolegal.com\/wp-content\/plugins\/translatepress-multilingual\/assets\/flags\/4x3\/en_US.svg\" class=\"trp-flag-image\" alt=\"\" role=\"presentation\" loading=\"lazy\" \/><\/a>                    <svg class=\"trp-shortcode-arrow\" width=\"20\" height=\"20\" viewBox=\"0 0 20 21\" fill=\"none\" aria-hidden=\"true\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                <path d=\"M5 8L10 13L15 8\" stroke=\"var(--text)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\r\n            <\/svg>\r\n            <\/div>\r\n            <\/div>\r\n\r\n        <!-- OVERLAY (positioned; interactive surface) -->\r\n        <div class=\"trp-language-switcher trp-ls-dropdown trp-shortcode-switcher trp-shortcode-overlay trp-open-on-hover\"\r\n             role=\"navigation\"\r\n             aria-label=\"Website language selector\"\r\n             data-no-translation\r\n        >\r\n                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         id=\"trp-shortcode-dropdown-6a31aae499dad\"\r\n                 role=\"group\"\r\n                 aria-label=\"Available languages\"\r\n                 hidden\r\n                 inert\r\n            >\r\n                                                            <a class=\"trp-language-item\" href=\"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages\/853#TRPLINKPROCESSED\" title=\"\">\r\n                            <img decoding=\"async\" src=\"https:\/\/tlestudiolegal.com\/wp-content\/plugins\/translatepress-multilingual\/assets\/flags\/4x3\/es_ES.svg\" class=\"trp-flag-image\" alt=\"Change language to Spanish\" loading=\"lazy\" \/>                                                                                <\/a>\r\n                                                <\/div>\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-99740a0 elementor-section-full_width animated-slow elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-column-slider-no wpr-equal-height-no elementor-invisible\" data-id=\"99740a0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_effects_offset&quot;:100,&quot;animation&quot;:&quot;fadeInDown&quot;,&quot;sticky_effects_offset_tablet&quot;:0,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-5ce9d9a\" data-id=\"5ce9d9a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a76e362 wpr-logo-position-center elementor-widget elementor-widget-wpr-logo\" data-id=\"a76e362\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpr-logo.default\">\n\t\t\t\t\t\t\t\t\n\t\t\t<div class=\"wpr-logo elementor-clearfix\">\n\n\t\t\t\t\t\t\t\t<picture class=\"wpr-logo-image\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/tlestudiolegal.com\/wp-content\/uploads\/2026\/03\/Recurso-10.webp\" alt=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wpr-logo-url\" rel=\"home\" aria-label=\"\" href=\"https:\/\/tlestudiolegal.com\/en\/\"><\/a>\n\t\t\t\t\t\t\t\t\t<\/picture>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"wpr-logo-url\" rel=\"home\" aria-label=\"\" href=\"https:\/\/tlestudiolegal.com\/en\/\"><\/a>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-caebd5f\" data-id=\"caebd5f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-749bb46 wpr-main-menu-align--tabletcenter wpr-main-menu-align-center wpr-main-menu-align--mobileleft wpr-pointer-underline wpr-pointer-line-fx wpr-pointer-fx-fade wpr-sub-icon-caret-down wpr-sub-menu-fx-fade wpr-nav-menu-bp-mobile wpr-mobile-menu-full-width wpr-mobile-menu-item-align-center wpr-mobile-toggle-v1 wpr-mobile-divider-yes elementor-widget elementor-widget-wpr-nav-menu\" data-id=\"749bb46\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;menu_layout&quot;:&quot;horizontal&quot;}\" data-widget_type=\"wpr-nav-menu.default\">\n\t\t\t\t\t<nav class=\"wpr-nav-menu-container wpr-nav-menu-horizontal\" data-trigger=\"hover\" data-consider-header=\"\" data-scroll-speed=\"500\"><ul id=\"menu-1-749bb46\" class=\"wpr-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-23\"><a href=\"https:\/\/tlestudiolegal.com\/\" class=\"wpr-menu-item wpr-pointer-item menu-link\">INICIO<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-25\"><a aria-haspopup=\"true\" aria-expanded=\"false\" href=\"https:\/\/tlestudiolegal.com\/servicios\/\" class=\"wpr-menu-item wpr-pointer-item\">SERVICIOS<i class=\"wpr-sub-icon fas\" aria-hidden=\"true\"><\/i><\/a>\n<ul class=\"sub-menu wpr-sub-menu\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-598\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#FISCAL\" class=\"wpr-sub-menu-item menu-link\">FISCAL<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-599\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#ADUANAS\" class=\"wpr-sub-menu-item menu-link\">ADUANAS<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-600\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#ENERGIA\" class=\"wpr-sub-menu-item menu-link\">ENERG\u00cdA Y MEDIO AMBIENTE<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-601\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#PROYECTOS\" class=\"wpr-sub-menu-item menu-link\">PROYECTOS<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-26\"><a href=\"https:\/\/tlestudiolegal.com\/actualidad\/\" class=\"wpr-menu-item wpr-pointer-item menu-link\">ACTUALIDAD<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-27\"><a 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aria-label=\"Menu Toggle\" aria-haspopup=\"true\"><\/span><\/a>\n<ul class=\"sub-menu wpr-sub-menu\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-598\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#FISCAL\" class=\"wpr-mobile-sub-menu-item menu-link\">FISCAL<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-599\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#ADUANAS\" class=\"wpr-mobile-sub-menu-item menu-link\">ADUANAS<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-600\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#ENERGIA\" class=\"wpr-mobile-sub-menu-item menu-link\">ENERG\u00cdA Y MEDIO AMBIENTE<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-601\"><a href=\"https:\/\/tlestudiolegal.com\/servicios\/#PROYECTOS\" class=\"wpr-mobile-sub-menu-item menu-link\">PROYECTOS<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-26\"><a href=\"https:\/\/tlestudiolegal.com\/actualidad\/\" class=\"wpr-mobile-menu-item menu-link\">ACTUALIDAD<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-27\"><a href=\"#contacto\" class=\"wpr-mobile-menu-item menu-link\">CONT\u00c1CTANOS<\/a><\/li>\n<\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-e835938 elementor-hidden-mobile\" data-id=\"e835938\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3046d4 elementor-widget elementor-widget-shortcode\" data-id=\"d3046d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"trp-shortcode-switcher__wrapper\"\r\n     style=\"--bg:#ffffffb2;--bg-hover:#ffffffb2;--text:#000000;--text-hover:#000000;--border:1px solid transparent;--border-width:1px;--border-color:transparent;--border-radius:5px;--flag-radius:2px;--flag-size:18px;--aspect-ratio:4\/3;--font-size:14px;--transition-duration:0.2s\"\r\n     role=\"group\"\r\n     data-open-mode=\"hover\">\r\n\r\n    \r\n        <!-- ANCHOR (in-flow only; sizing\/borders; inert) -->\r\n        <div class=\"trp-language-switcher trp-ls-dropdown trp-shortcode-switcher trp-shortcode-anchor trp-open-on-hover\"\r\n             aria-hidden=\"true\"\r\n             inert\r\n             data-no-translation>\r\n                <div class=\"trp-current-language-item__wrapper\">\r\n        <a class=\"trp-language-item trp-language-item__default trp-language-item__current\" data-no-translation href=\"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages\/853#TRPLINKPROCESSED\" title=\"\"><img decoding=\"async\" src=\"https:\/\/tlestudiolegal.com\/wp-content\/plugins\/translatepress-multilingual\/assets\/flags\/4x3\/en_US.svg\" class=\"trp-flag-image\" alt=\"\" role=\"presentation\" loading=\"lazy\" \/><\/a>                    <svg class=\"trp-shortcode-arrow\" width=\"20\" height=\"20\" viewBox=\"0 0 20 21\" fill=\"none\" aria-hidden=\"true\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                <path d=\"M5 8L10 13L15 8\" stroke=\"var(--text)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\r\n            <\/svg>\r\n            <\/div>\r\n            <\/div>\r\n\r\n        <!-- OVERLAY (positioned; interactive surface) -->\r\n        <div class=\"trp-language-switcher trp-ls-dropdown trp-shortcode-switcher trp-shortcode-overlay trp-open-on-hover\"\r\n             role=\"navigation\"\r\n             aria-label=\"Website language selector\"\r\n             data-no-translation\r\n        >\r\n                <div class=\"trp-current-language-item__wrapper\">\r\n        <div class=\"trp-language-item trp-language-item__default trp-language-item__current\" data-no-translation role=\"button\" aria-expanded=\"false\" tabindex=\"0\" aria-label=\"Change language\" aria-controls=\"trp-shortcode-dropdown-6a31aae49e678\"><img decoding=\"async\" src=\"https:\/\/tlestudiolegal.com\/wp-content\/plugins\/translatepress-multilingual\/assets\/flags\/4x3\/en_US.svg\" class=\"trp-flag-image\" alt=\"\" role=\"presentation\" loading=\"lazy\" \/><\/div>                    <svg class=\"trp-shortcode-arrow\" width=\"20\" height=\"20\" viewBox=\"0 0 20 21\" fill=\"none\" aria-hidden=\"true\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                <path d=\"M5 8L10 13L15 8\" stroke=\"var(--text)\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\r\n            <\/svg>\r\n            <\/div>\r\n    \r\n            <div class=\"trp-switcher-dropdown-list\"\r\n        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elementor-element elementor-element-59968f1 elementor-hidden-mobile elementor-hidden-tablet\" data-id=\"59968f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcd1eaa elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"dcd1eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-6ba9400\" href=\"https:\/\/www.linkedin.com\/in\/tradesphere-lawyers-356b393b2\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<svg 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data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Certificados CBAM: qu\u00e9 cambia en 2026 y qu\u00e9 deben saber los\nimportadores.<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40b3f54 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"40b3f54\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9641f1e animated-slow elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"9641f1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEl Mecanismo de Ajuste en Frontera por Carbono (CBAM, por sus siglas en ingl\u00e9s) entra en\nsu r\u00e9gimen definitivo el 1 de enero de 2026, marcando un hito clave en la pol\u00edtica clim\u00e1tica\ny comercial de la Uni\u00f3n Europea. A partir de esa fecha, el CBAM deja de ser un mero\nejercicio de reporte para convertirse en un sistema con impacto financiero real mediante la\nadquisici\u00f3n y entrega de certificados CBAM.\n<br>\n<br>\nUno de los avances m\u00e1s relevantes para 2026 es la confirmaci\u00f3n del m\u00e9todo de fijaci\u00f3n del\nprecio de los certificados CBAM. La Comisi\u00f3n Europea ha establecido que, durante todo\n2026, el precio se calcular\u00e1 y publicar\u00e1 de forma trimestral, tomando como referencia el\nprecio medio de subasta de los derechos de emisi\u00f3n del EU ETS para cada trimestre. El\nprimer precio aplicable al primer trimestre de 2026 es de 75,36 \u20ac por tonelada de CO\u2082 y fue publicado oficialmente el 7 de abril de 2026.\n<br>\n<br>\nAunque los certificados CBAM reflejan las emisiones asociadas a las importaciones\nrealizadas en 2026, los declarantes CBAM autorizados solo estar\u00e1n obligados a comprar\ndichos certificados a partir de febrero de 2027. La publicaci\u00f3n anticipada de los precios\ndurante 2026 tiene como objetivo reforzar la transparencia y permitir a las empresas\nanticipar y presupuestar adecuadamente el impacto econ\u00f3mico del CBAM.\n<br>\n<br>\nCon el fin de evitar comportamientos especulativos, el sistema CBAM incorpora\nsalvaguardas estrictas. Los certificados \u00fanicamente pueden adquirirse a las autoridades\nnacionales competentes a trav\u00e9s del registro CBAM y no pueden negociarse en mercados\nsecundarios. Adem\u00e1s, los certificados est\u00e1n sujetos a caducidad si no se utilizan dentro de\nlos plazos de entrega establecidos, lo que impide su acumulaci\u00f3n con fines especulativos.\n<br>\n<br>\nAsimismo, la Comisi\u00f3n Europea ha suavizado la exigencia de mantenimiento de certificados.\nEn virtud de las medidas incluidas en el paquete de simplificaci\u00f3n denominado Omnibus,\nlos importadores solo deber\u00e1n disponer al final de cada trimestre de certificados\nequivalentes al 50 % de las emisiones impl\u00edcitas de los bienes importados, frente al 80 %\ninicialmente previsto. Esta modificaci\u00f3n reduce de forma significativa la presi\u00f3n de\ntesorer\u00eda durante los primeros a\u00f1os de aplicaci\u00f3n del CBAM.\n<br>\n<br>\nLos certificados CBAM \u00fanicamente pueden revenderse a la autoridad nacional competente y\nen condiciones muy restrictivas. No se permite su venta a otros operadores econ\u00f3micos,\nreforzando as\u00ed el car\u00e1cter no especulativo del mecanismo.\n<br>\n<br>\nEn paralelo, la infraestructura del mercado CBAM contin\u00faa avanzando. La Comisi\u00f3n\nEuropea ha confirmado la puesta en marcha de una Plataforma Central Com\u00fan que\ngestionar\u00e1 la compra y entrega de certificados CBAM, la cual deber\u00e1 estar plenamente\noperativa antes del inicio de la obligaci\u00f3n de compra en febrero de 2027.\n<br>\n<br>\nPara las empresas importadoras de bienes cubiertos por el CBAM, el a\u00f1o 2026 debe\nconsiderarse un per\u00edodo clave de preparaci\u00f3n. Entre las prioridades destacan la obtenci\u00f3n\ndel estatus de declarante CBAM autorizado, la validaci\u00f3n de los datos de emisiones\nfacilitados por los proveedores, la evaluaci\u00f3n de la exposici\u00f3n a la volatilidad del precio del\nETS y la coordinaci\u00f3n interna entre los equipos de aduanas, finanzas y sostenibilidad.\n<br>\n<br>\nEl CBAM supone un cambio estructural en la forma en que los costes del carbono se\nintegran en el comercio internacional. Mantenerse informado y anticiparse a los requisitos\nser\u00e1 esencial para minimizar riesgos financieros y operativos cuando las obligaciones de\nadquisici\u00f3n de certificados entren plenamente en vigor.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"elementor-element elementor-element-178c9a2 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"178c9a2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"#contacto\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41643ed elementor-widget elementor-widget-spacer\" data-id=\"41643ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div 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data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">general@tlestudiolegal.com<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8357308 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"8357308\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64da446 elementor-widget elementor-widget-spacer\" data-id=\"64da446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64ff718 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"64ff718\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a8534b elementor-widget elementor-widget-copyright\" data-id=\"1a8534b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;align&quot;:&quot;center&quot;}\" data-widget_type=\"copyright.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"hfe-copyright-wrapper\">\n\t\t\t\t\t\t\t<span>Copyright \u00a9 2026 tradespherelawyers <\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Linkedin Instagram INICIO SERVICIOS FISCAL ADUANAS ENERG\u00cdA Y MEDIO AMBIENTE PROYECTOS ACTUALIDAD CONT\u00c1CTANOS INICIO SERVICIOS FISCAL ADUANAS ENERG\u00cdA Y MEDIO AMBIENTE PROYECTOS ACTUALIDAD CONT\u00c1CTANOS Linkedin Instagram Certificados CBAM: qu\u00e9 cambia en 2026 y qu\u00e9 deben saber los importadores. El Mecanismo de Ajuste en Frontera por Carbono (CBAM, por sus siglas en ingl\u00e9s) entra en su r\u00e9gimen definitivo el 1 de enero de 2026, marcando un hito clave en la pol\u00edtica clim\u00e1tica y comercial de la Uni\u00f3n Europea. A partir de esa fecha, el CBAM deja de ser un mero ejercicio de reporte para convertirse en un sistema con impacto financiero real mediante la adquisici\u00f3n y entrega de certificados CBAM. Uno de los avances m\u00e1s relevantes para 2026 es la confirmaci\u00f3n del m\u00e9todo de fijaci\u00f3n del precio de los certificados CBAM. La Comisi\u00f3n Europea ha establecido que, durante todo 2026, el precio se calcular\u00e1 y publicar\u00e1 de forma trimestral, tomando como referencia el precio medio de subasta de los derechos de emisi\u00f3n del EU ETS para cada trimestre. El primer precio aplicable al primer trimestre de 2026 es de 75,36 \u20ac por tonelada de CO\u2082 y fue publicado oficialmente el 7 de abril de 2026. Aunque los certificados CBAM reflejan las emisiones asociadas a las importaciones realizadas en 2026, los declarantes CBAM autorizados solo estar\u00e1n obligados a comprar dichos certificados a partir de febrero de 2027. La publicaci\u00f3n anticipada de los precios durante 2026 tiene como objetivo reforzar la transparencia y permitir a las empresas anticipar y presupuestar adecuadamente el impacto econ\u00f3mico del CBAM. Con el fin de evitar comportamientos especulativos, el sistema CBAM incorpora salvaguardas estrictas. Los certificados \u00fanicamente pueden adquirirse a las autoridades nacionales competentes a trav\u00e9s del registro CBAM y no pueden negociarse en mercados secundarios. Adem\u00e1s, los certificados est\u00e1n sujetos a caducidad si no se utilizan dentro de los plazos de entrega establecidos, lo que impide su acumulaci\u00f3n con fines especulativos. Asimismo, la Comisi\u00f3n Europea ha suavizado la exigencia de mantenimiento de certificados. En virtud de las medidas incluidas en el paquete de simplificaci\u00f3n denominado Omnibus, los importadores solo deber\u00e1n disponer al final de cada trimestre de certificados equivalentes al 50 % de las emisiones impl\u00edcitas de los bienes importados, frente al 80 % inicialmente previsto. Esta modificaci\u00f3n reduce de forma significativa la presi\u00f3n de tesorer\u00eda durante los primeros a\u00f1os de aplicaci\u00f3n del CBAM. Los certificados CBAM \u00fanicamente pueden revenderse a la autoridad nacional competente y en condiciones muy restrictivas. No se permite su venta a otros operadores econ\u00f3micos, reforzando as\u00ed el car\u00e1cter no especulativo del mecanismo. En paralelo, la infraestructura del mercado CBAM contin\u00faa avanzando. La Comisi\u00f3n Europea ha confirmado la puesta en marcha de una Plataforma Central Com\u00fan que gestionar\u00e1 la compra y entrega de certificados CBAM, la cual deber\u00e1 estar plenamente operativa antes del inicio de la obligaci\u00f3n de compra en febrero de 2027. Para las empresas importadoras de bienes cubiertos por el CBAM, el a\u00f1o 2026 debe considerarse un per\u00edodo clave de preparaci\u00f3n. Entre las prioridades destacan la obtenci\u00f3n del estatus de declarante CBAM autorizado, la validaci\u00f3n de los datos de emisiones facilitados por los proveedores, la evaluaci\u00f3n de la exposici\u00f3n a la volatilidad del precio del ETS y la coordinaci\u00f3n interna entre los equipos de aduanas, finanzas y sostenibilidad. El CBAM supone un cambio estructural en la forma en que los costes del carbono se integran en el comercio internacional. Mantenerse informado y anticiparse a los requisitos ser\u00e1 esencial para minimizar riesgos financieros y operativos cuando las obligaciones de adquisici\u00f3n de certificados entren plenamente en vigor. INICIO SERVICIOS ACTUALIDAD CONT\u00c1CTANOS Linkedin Instagram general@tlestudiolegal.com Copyright \u00a9<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-853","page","type-page","status-publish","hentry"],"_hostinger_reach_plugin_has_subscription_block":false,"_hostinger_reach_plugin_is_elementor":false,"_links":{"self":[{"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages\/853","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/comments?post=853"}],"version-history":[{"count":58,"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages\/853\/revisions"}],"predecessor-version":[{"id":1107,"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/pages\/853\/revisions\/1107"}],"wp:attachment":[{"href":"https:\/\/tlestudiolegal.com\/en\/wp-json\/wp\/v2\/media?parent=853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}