Thanks to the new Law 2/2023, regulating the protection of persons who report regulatory violations and the fight against corruption.Spain joins the list of countries taking significant steps to ensure the safety and protection of those brave enough to take the plunge.

Among the specific features of this law, it is worth mentioning the implementation of an internal information system that will allow individuals to report irregularities and guarantee their protection against reprisals. Most importantly, this system will be supervised by the Independent Whistleblower Protection Authority (I.W.P.A.).

Penalty Regime

The law establishes a sanctioning regime differentiated by the seriousness of the infringements. Specifically, violations may be minor, serious, or very serious. Above all, the amounts of the penalties vary and can reach up to one million euros in the case of legal entities for very serious infringements.

On the other hand, a crucial aspect is the implementation and correct functioning of the whistleblower channel.complaints channel. This channel is not only essential for public entities, but it is also mandatory for companies, political parties, and professional associations among others.

Furthermore, the lack of a proper channel or failure to perform its functions may result in severe penalties.

Law 2/2023 (Spain): Protection of Whistleblowers

Companies and Corporate Social Responsibility Policy

For companies that have already adopted corporate social responsibility practices and have compliance programs in place. In addition, the adaptation to this new regulation will be smoother. However, it is essential to review and, if necessary, adapt these programs to the new law. In this context, figures such as the Compliance Officer or the Data Protection Delegate (DPO) become relevant. Consequently, as they will be responsible for ensuring that the company complies with its legal obligations.


Law 2/2023 represents a major step forward in the fight against corruption in Spain. With clear sanctions and defined procedures, whistleblower protection is more guaranteed than ever.

EU DIRECTIVE whistleblower law. Ley 2/2023
wordpress whistleblower hotline