Whistleblower law in Spain #
Spain transposed EU Directive 2019/1937 through Ley 2/2023, de 20 de febrero. Spain has the highest fines in the EU — up to €1,000,000 per violation plus additional sanctions including prohibition from subsidies and suspension of operating licenses.
Law #
Ley 2/2023, de 20 de febrero — protection of persons who report regulatory infringements and the fight against corruption.
Who must comply #
Companies with 50+ employees. Deadline was June 13, 2023 (250+ employees) and December 1, 2023 (50–249 employees). Source: Garrigues
Penalties #
- Not establishing an internal reporting channel: €600,000–€1,000,000 for legal entities. Source: CMS Expert Guide
- Breaching reporting channel obligations: €100,000–€1,000,000 for legal entities; €1,000–€300,000 for individuals. Source: CMS Expert Guide
- Additional sanctions: public warning, prohibition from subsidies/tax benefits for up to 4 years, suspension of operating licenses. Source: Garrigues
Enforcement #
Autoridad Independiente de Protección del Informante (A.A.I.).