{"id":5505,"date":"2025-02-10T12:37:31","date_gmt":"2025-02-10T12:37:31","guid":{"rendered":"https:\/\/climease.com\/?p=5505"},"modified":"2025-07-18T08:07:58","modified_gmt":"2025-07-18T08:07:58","slug":"what-is-cbam-2025","status":"publish","type":"post","link":"https:\/\/climease.com\/es\/que-es-el-cbam-2025\/","title":{"rendered":"\u00bfQu\u00e9 es la CBAM?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5505\" class=\"elementor elementor-5505\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65df0276 e-flex e-con-boxed e-con e-parent\" data-id=\"65df0276\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-492a8212 elementor-widget elementor-widget-text-editor\" data-id=\"492a8212\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h1><span class=\"TextRun MacChromeBold SCXW200194402 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW200194402 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0<span class=\"TextRun SCXW66178995 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW66178995 BCX0\">\u00bfQu\u00e9 es la CBAM?\u00a0 <\/span><span class=\"NormalTextRun SCXW66178995 BCX0\">El 2026<\/span><span class=\"NormalTextRun SCXW66178995 BCX0\"> Impuesto sobre el carbono\u00a0<\/span><\/span><\/span><\/span><\/h1>\n<p>&nbsp;<\/p>\n<p><!-- \/wp:heading --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<h4><span data-contrast=\"auto\">Contexto legislativo<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">El Mecanismo de Ajuste en la Frontera del Carbono (CBAM) es una herramienta reguladora pionera introducida por la Uni\u00f3n Europea (UE) para gravar las emisiones incorporadas en las importaciones intensivas en carbono. Su principal objetivo es evitar la fuga de carbono, que se produce cuando la producci\u00f3n se desplaza a regiones con pol\u00edticas clim\u00e1ticas m\u00e1s d\u00e9biles, aumentando as\u00ed las emisiones globales.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En otras palabras, la UE simplemente quiere aplicar un precio global al carbono. Para garantizar la equidad y la competitividad frente a las importaciones de menor coste, este impuesto debe aplicarse por igual tanto a la producci\u00f3n nacional como a las importaciones. Para garantizar que en 2026 se calculen correctamente las emisiones, los fabricantes mundiales ya est\u00e1n obligados a notificarlas -sin pagar ning\u00fan arancel- a sus clientes de la UE, por lo que se ha establecido un periodo transitorio a partir de finales de 2023.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">CBAM \u00bfQui\u00e9n debe informar?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">La CBAM se aplica a las importaciones <\/span><span data-contrast=\"auto\">productos de hierro, acero, aluminio, cemento, fertilizantes, hidr\u00f3geno y electricidad<\/span><span data-contrast=\"auto\">cuando el valor del env\u00edo sea igual o superior a 150 EUR. Cada producto est\u00e1 clasificado en un c\u00f3digo NC espec\u00edfico. Para ver la lista completa, consulte el <\/span><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=OJ%3AJOL_2023_228_R_0006#d1e32-113-1\"><span data-contrast=\"none\">ANEXO 1 del Reglamento CBAM<\/span><\/a><span data-contrast=\"auto\"> o p\u00f3ngase en contacto con ClimEase para obtener asesoramiento personalizado.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Todos los importadores europeos incluidos en esta categor\u00eda deben notificar las emisiones incorporadas de sus importaciones en su Declaraci\u00f3n CBAM. Durante la fase transitoria, que durar\u00e1 hasta 2026, los informes CBAM deber\u00e1n presentarse trimestralmente en el <\/span><a href=\"https:\/\/customs.ec.europa.eu\/taxud\/uumds\/cas\/uumds-wayf\/wayf?loginRequestId=ECAS_LR-182509-RYZfR3yK7XDZAEIvQG3FWMjBUbZVGobatTlQ4lMLmlm8oOIkYgj5OYnI9vRuyPJFGWLzXZvsSfG7CdpWCqjiYm-CiDsmZJBYJeQppwUQIJpk0-mTFeVZkq4DSGLVDYEnIJ70AZsfqWtf0eRTNZ9CG2amq9yYKU1VChwjT25zcicTQd5xqXsjhOfZbq8tgL0NNLCe\"><span data-contrast=\"none\">Registro CBAM<\/span><\/a><span data-contrast=\"auto\"> creados espec\u00edficamente por la UE. Los declarantes CBAM se dividen en tres grupos:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Importadores que presentan una declaraci\u00f3n en aduana<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Importadores que indican la importaci\u00f3n de mercanc\u00edas<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Representantes aduaneros indirectos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">Cronolog\u00eda de la CBAM: Fechas clave que debe conocer<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">1 de octubre<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2023<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Comienza el periodo de notificaci\u00f3n CBAM, que marca el inicio de una fase transitoria en la que las empresas s\u00f3lo deben cumplir las obligaciones de notificaci\u00f3n sin pagar por los derechos de emisi\u00f3n CBAM.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">31 de octubre<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2024<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los importadores deben empezar a declarar las emisiones reales de los proveedores, que a\u00fan pueden calcularse seg\u00fan cualquier m\u00e9todo ajeno a la UE.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">30 de abril<\/span><\/b><b><span data-contrast=\"auto\">th<\/span><\/b><b><span data-contrast=\"auto\">, 2025<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los importadores deben empezar a declarar las emisiones reales de los proveedores bas\u00e1ndose en el m\u00e9todo de la UE, es decir, seg\u00fan la plantilla oficial de comunicaci\u00f3n de la CBAM (excel).<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">31 de julio<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2026<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Apertura del portal de certificados CBAM. La compra puede comenzar.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">31 de mayo<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2027<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Fecha l\u00edmite de presentaci\u00f3n del primer informe CBAM anual de 2026. Para entonces, todos los proveedores deber\u00e1n haber adoptado el m\u00e9todo oficial de la UE para la medici\u00f3n de las emisiones CBAM. Los proveedores tambi\u00e9n tienen que haber verificado sus emisiones CBAM por un verificador CBAM acreditado. Junto con la presentaci\u00f3n de esta Declaraci\u00f3n CBAM anual, los importadores tambi\u00e9n deben entregar la cantidad equivalente de certificados CBAM adquiridos anteriormente, lo que convierte oficialmente a la CBAM en el primer arancel mundial sobre el carbono en las importaciones.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">C\u00f3mo entra en vigor la tarifa CBAM 2026<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Para las emisiones CBAM importadas en 2026, los importadores de la UE deber\u00e1n entregar certificados CBAM, que podr\u00e1n comprarse a partir de julio de 2026. El precio de estos certificados se basar\u00e1 en el precio medio semanal de subasta de los derechos de emisi\u00f3n del RCDE de la UE, garantizando la alineaci\u00f3n con las condiciones competitivas a las que se enfrentan los fabricantes de la UE.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">El RCCDE emplea un sistema de evaluaci\u00f3n comparativa para asignar sus derechos gratuitos, concediendo m\u00e1s derechos gratuitos a los sectores m\u00e1s dif\u00edciles de descarbonizar o a las f\u00e1bricas con menor intensidad de carbono en comparaci\u00f3n con sus hom\u00f3logas. Del mismo modo, la CBAM aplica un sistema de evaluaci\u00f3n comparativa a los distintos productos importados. De hecho, la tarifa de la CBAM aumenta a medida que aumenta la diferencia entre las emisiones integradas del producto importado y su valor de referencia espec\u00edfico del c\u00f3digo NC. Los derechos de emisi\u00f3n gratuitos del RCCDE se ir\u00e1n eliminando de forma proporcional a la introducci\u00f3n progresiva del impuesto CBAM (v\u00e9ase el gr\u00e1fico siguiente), con lo que el arancel CBAM para el mismo producto y las mismas emisiones aumentar\u00e1 en los pr\u00f3ximos a\u00f1os:<\/span><\/p>\n<p><span data-contrast=\"auto\"> <img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0.jpg\" alt=\"gr\u00e1fico\" class=\"wp-image-5524 aligncenter\" width=\"1086\" height=\"629\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0.jpg 1086w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-300x174.jpg 300w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-1024x593.jpg 1024w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-768x445.jpg 768w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-18x10.jpg 18w\" sizes=\"(max-width: 1086px) 100vw, 1086px\" \/><\/span><\/p>\n<p><a href=\"https:\/\/climease.com\/es\/pongase-en-contacto-con\/\"><b><span data-contrast=\"none\">Cont\u00e1ctenos<\/span><\/b><\/a><span data-contrast=\"auto\"> para recibir un <\/span><b><span data-contrast=\"auto\">hoja de trucos sobre la f\u00f3rmula de las emisiones CBAM<\/span><\/b><span data-contrast=\"auto\"> as\u00ed como algunos <\/span><b><span data-contrast=\"auto\">previsiones arancelarias CBAM por productos<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><span data-contrast=\"auto\">El retraso en la publicaci\u00f3n de las referencias espec\u00edficas de la CBAM, prevista para finales de 2025, plantear\u00e1 importantes retos a los directores financieros a la hora de planificar las finanzas de 2026 y puede empujar la b\u00fasqueda de proveedores ecol\u00f3gicos hasta el \u00faltimo momento.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-ccp-props=\"{}\">\u00a0<\/span><span data-contrast=\"auto\">C\u00e1lculo de las emisiones de los proveedores<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><span data-contrast=\"auto\">Los c\u00e1lculos de las emisiones de los proveedores deben basarse en los vol\u00famenes de producci\u00f3n reales y en los datos de consumo de combustible y electricidad de cada instalaci\u00f3n, proceso o l\u00ednea de producci\u00f3n. Con arreglo a la CBAM, quedan excluidas algunas emisiones que suelen incluirse en las metodolog\u00edas de an\u00e1lisis del ciclo de vida (ACV) o de huella de carbono del producto (HCP), como las emisiones relacionadas con el transporte, la calefacci\u00f3n o la oficina. Esto significa que los proveedores deben centrarse espec\u00edficamente en los requisitos CBAM, ya que las certificaciones de emisiones existentes s\u00f3lo se aceptar\u00e1n hasta enero de 2025 (informe Q4\/2024).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A partir del tercer trimestre de 2024, al menos 80% de las emisiones incorporadas declaradas por los importadores deber\u00e1n basarse en datos reales, con valores por defecto limitados a 20% (<strong>la regla 80\/20<\/strong>). Dado que los proveedores de nivel 1 suelen aportar s\u00f3lo una peque\u00f1a parte de las emisiones totales de un producto, deben colaborar estrechamente con sus propios proveedores para alcanzar el umbral exigido de 80%. El incumplimiento de este umbral puede acarrear multas para los importadores. Y lo que es m\u00e1s importante, declarar las emisiones CBAM bas\u00e1ndose en una tasa elevada de valores por defecto aumentar\u00eda los aranceles CBAM de 2026 y reducir\u00eda la competitividad de los productos. Esto se debe a que los valores por defecto se establecen para que sean superiores a la media de los datos de emisiones de los proveedores, para, de hecho, estimular la divulgaci\u00f3n de datos de los proveedores. Por lo tanto, los importadores y exportadores deben sopesar cuidadosamente este riesgo frente a los costes operativos de extensi\u00f3n de la cadena de suministro, que nuestro software y nuestro equipo de apoyo especializado en CBAM pueden reducir dr\u00e1sticamente.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Adem\u00e1s, para las emisiones CBAM causadas en 2026, los proveedores deben obtener una verificaci\u00f3n de tercera parte de un verificador acreditado CBAM para demostrar el cumplimiento del m\u00e9todo de la UE. Nuestro blog anterior, <\/span><a href=\"https:\/\/climease.com\/es\/calculo-de-emisiones-cbam-explicado-proveedor\/\"><span data-contrast=\"none\">C\u00f3mo calcular las emisiones de CBAM<\/span><\/a><span data-contrast=\"auto\">ofrece un recorrido detallado para proveedores e importadores.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">ClimEase ofrece una soluci\u00f3n de software especializada en CBAM para simplificar el c\u00e1lculo de las emisiones, llegar a los proveedores, automatizar la presentaci\u00f3n de informes CBAM conformes y evaluar los datos financieros necesarios para que su empresa tome medidas ya.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">Conclusi\u00f3n<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Como primer arancel integral sobre el carbono, el CBAM marca un punto de inflexi\u00f3n en la regulaci\u00f3n mundial del comercio y el clima. Las empresas deben adaptarse a sus requisitos, mantenerse informadas sobre los cambios legislativos y, probablemente, invertir en herramientas para disminuir las cargas administrativas.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En ClimEase, proporcionamos dicha herramienta y mucho m\u00e1s. P\u00f3ngase en contacto con ClimEase hoy mismo para asegurarse de que est\u00e1 preparado para la plena implantaci\u00f3n de CBAM en 2026.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><!-- \/wp:paragraph --><\/p>\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>","protected":false},"excerpt":{"rendered":"<p>\u00a0What is CBAM?\u00a0 The 2026 Carbon Tax\u00a0 &nbsp; Legislative Context\u00a0 The Carbon Border Adjustment Mechanism (CBAM) is a pioneering regulatory tool introduced by the European Union (EU) to tax emissions embedded in carbon-intensive imports. Its primary objective is to prevent carbon leakage, which is when production shifts to regions with weaker climate policies, thereby increasing [&hellip;]<\/p>","protected":false},"author":19,"featured_media":6318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-learning"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What is CBAM? | Climease<\/title>\n<meta name=\"description\" content=\"Learn what is CBAM and most recent updates that can affect to your calculation and your final tax declaration.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/climease.com\/es\/que-es-el-cbam-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is CBAM?\" \/>\n<meta property=\"og:description\" content=\"Learn what is CBAM and most recent updates that can affect to your calculation and your final tax declaration.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/climease.com\/es\/que-es-el-cbam-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Climease\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-10T12:37:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-18T08:07:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/What-is-CBAM.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"681\" \/>\n\t<meta property=\"og:image:height\" content=\"480\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tamas Szorcsik\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tamas Szorcsik\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/\"},\"author\":{\"name\":\"Tamas Szorcsik\",\"@id\":\"https:\/\/climease.com\/#\/schema\/person\/109ea7b946b991dd752d51ba917a63db\"},\"headline\":\"What is CBAM?\",\"datePublished\":\"2025-02-10T12:37:31+00:00\",\"dateModified\":\"2025-07-18T08:07:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/\"},\"wordCount\":980,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/climease.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/What-is-CBAM.jpg\",\"articleSection\":[\"e-Learning\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/climease.com\/what-is-cbam-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/\",\"url\":\"https:\/\/climease.com\/what-is-cbam-2025\/\",\"name\":\"What is CBAM? 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