Herein, density functional theory (DFT) was used to guide the systematic design of highly efficient single-atom electrocatalysts to improve the kinetics of the CO2 reduction reaction (CO2RR). We present a novel class of catalysts that exhibit magnetic-proximity-induced exchange splitting (spin polarization). The design of these catalysts involved the precise modulation of d-shell energy levels at metallic sites and the subsequent alteration of the atomic/molecular orbitals of the adsorbed intermediates. To validate the effectiveness of our design strategy, we introduced neighboring nitrogen (N) doping near the Fe-N4 coordination environment, demonstrating the successful manipulation of the local spin state of the active sites. The results of the theoretical calculations align with the experimental results, with remarkable selectivity exceeding 90 % at low potentials (<-0.5 V vs. RHE) and sustained electrocatalytic activity for over 24 h. In situ characterization further revealed that a modulated local spin state led to a decrease in the occupation of the Fe 3d spin-down electronic states below the Fermi level. Concurrently, electrons migrated to the frontier antibonding orbitals of *COOH. This dual effect resulted in a lower reaction energy (ΔG), representing a thermodynamic benefit, and accelerated proton transfer to *COOH, representing a kinetic benefit, collectively enhancing the electrocatalytic process.
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