The Fourth Additional Provision of Law 1/2005, of 9 March, transposes the revised article 27 of Directive 2003/87/EC establishing the possibility to exclude installation is considered as "small size", and/or those that are hospitals, understanding as such, those whose emissions were below 25,000 tCO2 during the years 2008-2010, and whose rated thermal input threshold when carrying out combustion activities are below 35 MW. The deadline for requesting the exclusion from the system ended on 28 February 2011.
Regulation (EC) No 389/2013 of 2 May 2013, governing the functioning of the Union Registry for the period 2013-2020, also introduces many new changes, the development of the account status "excluded" applicable to installations included in the system for the period 2008-2012, and excluded from the system for 2013-2020 by virtue of article 27 of Directive 2003/87/EC. Accounts with a status of "excluded" have very limited functionality. For those new installations excluded at the time of their inclusion into the system on 1 January 2013 (activities and gases are included within the scope of application due to the review of the system), the Regulation does not establish an obligation to open an account in the Union Registry.
The obligations of the excluded installations are detailed in Royal Decree 301/2011, of 4 March, concerning equivalent mitigation measures Pursuant to its article 2, the equivalent measure selected may include the possibility of covering the possible excess of emissions over its reduction path. The procedure to be followed by an installation in this situation contemplates the transfer of an amount of emission units equivalent to this excess in favour of a national credit account owned by the State1.