Spain Whistleblowing Act 2/2023: Reporting Channel, Deadlines and Sanctions
Practical guide on Spain Whistleblowing Act 2/2023: who needs a channel, technical requirements, response deadlines, whistleblower protections and sanctions for non-compliance.
# Spain Whistleblowing Act 2/2023: Practical Guide
Act 2/2023 (in force from 13 March 2023) transposes EU Directive 2019/1937 (Whistleblowing Directive). In 2026, compliance is mandatory for most companies and professional firms.
Who must have a reporting channel?
Private sector with 50+ employees and certain public entities regardless of size (financial sector, anti-money laundering obligated entities).
Key requirements
- Written and verbal communication options required
- Absolute confidentiality of informant's identity
- Independent manager with functional autonomy from management
- 7 business days: acknowledgement of receipt
- 3 months (extendable to 6): investigation and response
Whistleblower protections
Prohibition of all retaliation: dismissal, unfavourable conditions, negative references, blacklisting, harassment. Reversed burden of proof: if the informant suffers adverse measures after reporting, it is presumed to be retaliation.
Sanctions
- No reporting channel: up to €300,000
- Obstructing investigations: up to €1,000,000
- Retaliation against whistleblower: up to €1,000,000
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