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PDE: How to make it profitable with CAEs

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  • PDE: How to make it profitable with CAEs
  • 5 February 2026 by
    PDE: How to make it profitable with CAEs
    Marc Oliva Carbonell

    Company Travel Plan (PDE) – The paradigm shift in corporate mobility

    The PDE is a set of actions intended to optimise the mobility of employees and visitors, favouring transport modes alternative to the private vehicle, rationalising car use and managing freight mobility. In 2026, the management of corporate mobility has ceased to be a secondary issue and has moved to the centre of financial and operational strategy. The figures in the latest Transport & Environment report are revealing: 6 out of every 10 new car registrations in the EU are company vehicles. These fleets, covering twice as many kilometres as private vehicles, already account for 74% of the total CO2 emissions of new cars.

    This reality has accelerated regulatory pressure. With Ley 9/2025 on Sustainable Mobility (Law 9/2025, Spain) and Decret 132/2024 (Decree 132/2024, Catalonia), the Company Travel Plan becomes the mandatory tool for managing this impact. However, the big change this year is that the PDE is no longer seen only as an obligation: thanks to the Energy Savings Certificates (CAEs) system, companies can monetise the efficiency of their fleets and finance the transition towards a decarbonised model.

    1. The legal framework: Ley 9/2025 and Decret 132/2024

    The new Spanish and Catalan regulatory framework sets clear obligations that companies can no longer ignore. The Ley 9/2025 on Sustainable Mobility BOE-A-2025-24545 Ley 9/2025, de 3 de diciembre, de Movilidad Sostenible. requires companies with more than 500 employees per site (or 1,000 in total) to implement a Workplace Sustainable Mobility Plan (PMST), also known as a Company Travel Plan (PDE).

    In Catalonia, Decret 132/2024 DECRET 132/2024, de 30 de juliol, pel qual s’aprova el Pla de qualitat de l’aire, horitzó 2027, el Pla d’acció a curt termini per alts nivells de contaminació de l’aire i les determinacions normatives per assolir els objectius de qualitat de l’aire. goes a step further in the special air quality protection zones. This decree links industrial activity directly to the obligation to reduce emissions not only from production processes, but from the entire logistics and human ecosystem around it. This ranges from transforming own fleets to incentivising collective transport and deploying electric charging infrastructure.

    2. What is a PDE and why is it critical for your asset?

    The PDE is not a mere administrative document; it is an operational roadmap. It must include a precise diagnosis of how employees travel and propose concrete measures:

    • Fleet electrification: Transition towards zero-emission vehicles (BEV), which also feed the second-hand market for affordable electric cars.
    • Demand management: Promotion of remote working, flexible hours to avoid peak times and carpooling (car sharing).
    • Infrastructure: The obligation to install smart charging points that optimise the plant’s energy consumption.

    An industrial asset without an up-to-date PDE may be penalised in transaction audits (Due Diligence) or run into administrative obstacles when renewing activity licences, especially in high-density urban and logistics environments.

    3. Who is required to have a PDE?

    Under the new legislation (Ley 9/2025), Workplace Sustainable Mobility Plans are no longer recommendations, but obligations for:

    • Companies with more than 500 employees per workplace.
    • Companies with more than 1,000 employees in total (even if spread across several sites).
    • Companies affected by Decret 132/2024: In Catalonia, the Air Quality Plan (Horizon 2027) focuses on the special protection zones (ZBE) and urges companies to reduce emissions from in itinere transport.

    4. CAEs: The key to financing the transformation

    The big question for many finance directors is: Who pays for this transition? This is where the Energy Savings Certificates (CAEs) come in. This system allows companies to recover part of the investment made in energy efficiency measures.

    In the field of mobility, the CAE system makes it possible to monetise the kWh savings achieved through:

    • Replacing combustion vehicles with electric or plug-in hybrid ones.
    • Implementing fleet management systems that optimise routes and reduce consumption.
    • Charging infrastructure installations integrated with photovoltaic self-consumption systems on warehouse roofs.

    These certificates become direct income for the company once the saving has been verified, drastically improving the Return on Investment (ROI) of mobility plans.

    5. Benefits beyond compliance

    Adopting the PDE and using CAEs is not only a matter of complying with the law to avoid penalties. The collateral advantages are immense:

    1. Reduced operating costs: The maintenance and consumption of an intelligently managed electric fleet is significantly lower.
    2. Attracting talent: Younger generations prioritise companies with sustainable mobility policies and facilities for clean transport.
    3. Improved ESG rating: Essential for accessing green bank finance and European funds.

    Conclusion: from obligation to strategy

    By 2026, transparency in mobility is the new norm. Companies that integrate their Travel Plan with the CAEs system will stop seeing sustainability as an expense and start seeing it as a strategic investment. Technology and the legal framework give us the tools; the key is to act before regulatory pressure becomes an operational crisis.

    in News
    # Corporate & Finance Energy transition Industry
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