Ainara Rentería on the automotive sector’s keys for 2025 | Expansión

Directive (EU) 2026/470 (Omnibus I) has been published, limiting the obligation to prepare a sustainability report to public-interest entities with more than 1,000 employees and a net turnover of more than €450 million during the preceding financial year, as well as to parent companies of a large group that exceed these figures on a consolidated basis. The Directive amends the audit directive, the accounting directive, the corporate sustainability reporting directive (CSRD) and the corporate sustainability due diligence directive (CSDDD).

The Court of Justice of the European Union (Fifth Chamber), in its judgment of 27 November 2025 (Case C-567/24, Svema Trade), concerning the equitable price in a squeeze-out requiring minority shareholders to sell their shares to an offeror who, following a mandatory takeover bid, has acquired more than 90% of the capital carrying voting rights in the company subject of the takeover bid, states that the presumption that the price offered in the bid, in the context of such a squeeze-out of holders of securities, is equitable is rebuttable.

Summary of legislative and jurisprudential developments relating to the automotive sector.

This paper presents changes introduced by Act 9/2025 to promote decarbonisation in transport, including obligation for transport entities to calculate and report their carbon footprint, the drawing up of sustainable mobility plans in large centres of activity and companies, measures to electrify ports and promote renewable fuels, the deployment of charging points and the publishing of a national grid capacity map.

Companies with more than 200 employees or 100 per shift must have a sustainable mobility plan as part of their collective bargaining, the aim of which is to rationalise journeys to the place where employees, customers, suppliers and visitors carry out their activities.

Summary of legislative and jurisprudential developments relating to the automotive sector.

Regulation (EU) 2025/2083 simplifies the carbon border adjustment mechanism in order to reduce burdens as of 1 January 2026. This paper explains the obligations imposed by this mechanism on the importers it applies to and the simplification measures introduced, including the de minimis exemption based on mass for small importers, excluding electricity and hydrogen.

Summary of legislative and jurisprudential developments relating to the automotive sector.

Ireland has incorporated the mandatory presence of 40% of female non-executive directors on the boards of listed companies as of 30 June 2026, by amending the Companies Act 2014. Unlike the legislation in Spain, the percentage has been limited to this class of directors.