Climate tagging in the Spanish Destination Sustainability Plans programme: Valencian census, 2021 and 2022 calls

Action-level replication dataset for the study of climate budget tagging in the extraordinary edition of the Spanish Programa de Planes de Sostenibilidad Turística en Destinos (PSTD), financed entirely by the EU Recovery and Resilience Facility under submeasure C14.I1.2 of the Spanish recovery plan and closed on 30 June 2026. The dataset records, for every action of every intervention of the 2021 and 2022 calls in the Comunitat Valenciana, the expenditure axis, the action name, the declared intervention field of Annex VI of Regulation (EU) 2021/241, the climate coefficient attached to that field, and the budget. Coverage is 505 actions across 33 interventions and 109,625,101.42 euros, with a computed climate contribution of 50,581,504.78 euros. Values are transcribed verbatim from the published Territorial Plans of Turisme Comunitat Valenciana, each identified by its official validation code. No assignment has been judged correct or incorrect. The transcription reproduces the declared totals of all 33 interventions, and for the 2021 plan it reproduces the declared climate contribution to the cent, which confirms the computation rule applied. The package comprises the action-level census, aggregations by intervention and by expenditure axis, a codebook defining every variable together with the coding rules, and documentation of five anomalies found in the source documents.