Article 1
1. The transitional national plan which the Kingdom of Spain notified to the Commission pursuant to Article 32(5) of Directive 2010/75/EU on 14 December 2012, which includes the large combustion plants listed in Annex I to this decision, is not in accordance with the requirements laid down in Article 32(1), (3) and (4) of Directive 2010/75/EU and in Implementing Decision 2012/115/EU, and shall, therefore, not be accepted. 2. If the Kingdom of Spain intends to implement a transitional national plan pursuant to Article 32(5), it shall take all necessary measures to address, in a revised version of the plan, the following elements: (a) for plant 2, to correct the emission limit value applied for calculating its contribution to the SO 2 ceiling for 2016; the plant is not eligible for using the emission limit value of 800 mg/Nm 3 for SO 2 for calculating its contribution to the 2016 TNP ceiling on the basis of Article 5(2) of Directive 2001/80/EC, as that emission limit value is not referred to in the second subparagraph of Article 32(3) of Directive 2010/75/EU; (b) for plant 5, to correct the method applied for calculating its contribution to the 2016 TNP ceiling for SO 2 ; that contribution shall be calculated for the entire period 2001-2010 either on the basis of the minimum desulphurisation rate, or on the basis of the emission limit values; (c) for plants 13, 15, 17, 18, 24 and 25: to correct the emission limit values applied for calculating their contribution to the NO x ceiling for 2016; in order for the plants to be eligible for using the emission limit value of 1 200 mg/Nm 3 , the Kingdom of Spain shall demonstrate that the average annual volatile content of the solid fuel used in the plants was below 10 % in the reference years considered for the TNP; (d) to correctly update the total emission ceilings for all years calculated in accordance with the corrected values mentioned in the previous points; (e) to clarify all issues and complement the data as mentioned in Annex II to this decision.