The entire Recovery, Transformation and Resilience Plan not only scrupulously complies with environmental legislation, but, going further, in accordance with the DNSH principle, none of the Plan's measures can cause harm to the environment, for any of the 6 objectives environmental aspects considered in Regulation (EU) 2020/852 of the European Parliament and of the Council of June 18, 2020 on the establishment of a framework to facilitate sustainable investments. (Taxonomy Regulation)
The six environmental objectives for which the absence of significant harm has been ensured are the following:
DNSH principle evaluation
When evaluating an economic activity in accordance with these criteria, the environmental impact of both the activity itself and the products and services generated by that activity throughout its life cycle must be taken into account, in particular taking into account takes into account the production, use and end of useful life of those products and services.
It is recommended that the conditions for selection, execution and justification of the activities financed under the Plan take into account both this principle and the climate contribution labeling.
Related documentation
Taxonomy Regulations
https://www.boe.es/buscar/doc.php?id=DOUE-L-2020-80947
Delegated Regulation: climate change
https://www.boe.es/buscar/doc.php?id=DOUE-L-2021-81725
DNSH Guide
DNSH Technical Guide of the European Commission
https://www.boe.es/buscar/doc.php?id=DOUE-Z-2021-70014
DNSH Guide (MITECO): Recommendations for the design and development of actions in accordance with the principle of not causing significant harm to the environment
https://www.miteco.gob.es/es/ministerio/recuperacion-transformacion-resiliencia/transicion-verde/guiadnshmitecov20_tcm30-528436.pdf
DNSH self-assessment questionnaire of the Recovery, Transformation and Resilience Plan
https://www.miteco.gob.es/es/ministerio/recuperacion-transformacion-resiliencia/transicion-verde/questionariodnshmitecov20_tcm30-529213.pdf
