Definitive Approval For The Spanish Whistleblower Law

On 21 February, Spain's Official State Journal, the BOE, published Law 2/2023, of 20 February, on the protection of persons who report regulatory breaches and to combat corruption, which will enter into effect on 13 March. The Whistleblower Law, (i) transposes into Spanish legislation Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (the Directive); and (ii) protects reporting persons, establishing minimum provisions that reporting channels must comply with.
Following the amendments made by the Spanish Senate, the most significant aspects of the new Whistleblower Law are set out below.