The Catalan government has adopted a decree that defines the composition and operating procedures of the Inter-Ministerial Committee on Climate Change and regulates the Climate Fund and the Climate Fund Committee. The decree fulfils the mandate established in the Climate Change Law, adopted in the summer of 2017, to introduce regulation to establish and govern these bodies.

The Climate Fund, intended to facilitate implementation of mitigation and adaptation policies and actions, will currently be financed with 50% of the proceeds from a CO₂ emissions tax on vehicles, established by the same law. The fund will be used to promote use of renewables; decentralise networks and foster electricity self-consumption; promote energy-efficient housing and sustainable mobility; efficiency and water saving; and research and innovation; and to reduce the vulnerability of economic sectors affected by climate change in order to ensure a fair transition. The decree establishes that the Interdepartmental Committee on Climate Change, with the technical assistance of the Climate Fund Committee, will set priorities when investing resources in climate change mitigation and adaptation projects and actions.

The new decree also regulates the composition and operating procedures of the Inter-Ministerial Committee on Climate Change, which has been operating since 2006, and creates the Climate Fund Committee. The functions of the Climate Fund Committee include providing the Inter-Ministerial Committee with assistance in establishing action priorities and monitoring application of resources.

Catalonia has made a commitment to achieve carbon neutrality by 2050 and play its part in meeting EU objectives, applying the same effort sharing principles as the EU does with respect to Member States. One of the measures to help achieve this reduction in emissions is environmental taxation to encourage cleaner forms of production and consumption that have a lower environmental impact and are less wasteful of scarce natural resources. Accordingly, Catalan legislation establishes that public administrations must tax actions that increase vulnerability or greenhouse gas emissions and provide tax incentives for actions that promote adaptation to climate change or the reduction of emissions.