certificado MAFC
el certificado en formato electrónico correspondiente a una tonelada de CO2e de emisiones implícitas en las mercancías
Each certificate is priced by the European Commission from EU ETS auction data — a quarterly average through 2026, then a weekly average from 2027 onward. The first two 2026 prices were €75.36 (Q1, published April 2026) and €75.28 (Q2); Q3 and Q4 follow in early October 2026 and early January 2027. Certificates aren’t for sale yet: the EU’s central CBAM registry platform is due to open for purchases on 1 February 2027, retroactively covering all embedded emissions in goods imported during 2026, with the first annual CBAM declaration and certificate surrender due by 30 September 2027. From 2027 onward, declarants must also hold certificates covering at least 50% of their year-to-date embedded emissions at the end of each quarter.
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