{"id":30654,"date":"2026-03-13T10:00:00","date_gmt":"2026-03-13T09:00:00","guid":{"rendered":"https:\/\/educapharos.com\/?p=24682"},"modified":"2026-05-29T12:03:35","modified_gmt":"2026-05-29T10:03:35","slug":"whistleblower-directive","status":"publish","type":"post","link":"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/","title":{"rendered":"How Can You Comply with the Whistleblowing Directive in Spain and Avoid Penalties?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The implementation of a <strong>Whistleblower channels in companies<\/strong> It is no longer a recommendation for good corporate governance, but a legal requirement. What is known as <strong>Whistleblowing Directive,<\/strong> EU Directive 2019\/1937 establishes mechanisms to protect individuals who report regulatory violations within public and private organizations.<br>In Spain, these regulations have been incorporated into the legal system through Law 2\/2023, which governs the so-called <strong>internal reporting channel <\/strong>and establishing appropriate penalties in the event of noncompliance. Therefore, understanding how to apply it correctly is essential to avoid administrative and reputational liabilities.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Contents\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/#%C2%BFEn_que_consiste_la_directiva_Whistleblowing_y_como_se_relaciona_con_los_canales_de_denuncia\" >What is the Whistleblowing Directive, and how does it relate to reporting channels?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/#%C2%BFCuando_entra_en_vigor_la_Directiva_Whistleblowing\" >When does the Whistleblowing Directive take effect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/#%C2%BFQue_procedimiento_de_denuncia_se_sigue_en_la_Directiva_Whistleblowing\" >What is the reporting procedure under the Whistleblowing Directive?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/#%C2%BFQuienes_estan_obligados_a_cumplir_con_la_Directiva_Whistleblowing\" >Who is required to comply with the Whistleblowing Directive?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/#%C2%BFA_que_empresas_afecta_la_nueva_normativa_de_canal_de_denuncia\" >Which companies are affected by the new whistleblower channel regulations?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/educapharos.com\/en\/blog\/noticias-actualidad\/directiva-whistleblowing\/#%C2%BFCual_es_el_mas_adecuado_para_las_empresas_e_instituciones_publicas\" >Which one is best suited for businesses and public institutions?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFEn_que_consiste_la_directiva_Whistleblowing_y_como_se_relaciona_con_los_canales_de_denuncia\"><\/span>What is the Whistleblowing Directive, and how does it relate to reporting channels?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>Whistleblower Policy<\/strong> Its purpose is to ensure that anyone associated with an organization can report irregularities without fear of retaliation. It is a compliance system designed to detect violations at an early stage.<br>The regulation requires the implementation of a secure, confidential, and accessible internal system, known as<strong> internal reporting channel,<\/strong> through which employees, suppliers, or partners can report potential legal violations.<br>Notable examples of reportable matters include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fraud and Corruption<\/li>\n\n\n\n<li>Economic Crimes<\/li>\n\n\n\n<li>Serious Labor Violations<\/li>\n\n\n\n<li>Data Protection Breaches<\/li>\n\n\n\n<li>Serious or Very Serious Administrative Violations<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCuando_entra_en_vigor_la_Directiva_Whistleblowing\"><\/span>When does the Whistleblowing Directive take effect?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>EU Directive 2019\/1937<\/strong> It was adopted at the European level in December 2019. In Spain, it was transposed through the <strong>Law 2\/2023,<\/strong> published in the Official State Gazette (BOE), which regulates the internal reporting system and the protection of whistleblowers.<br>The implementation schedule was phased:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies with 250 or more employees: immediate requirement in 2023<\/li>\n\n\n\n<li>Companies with 50 to 249 employees: deadline extended through December 2023<\/li>\n\n\n\n<li>Public Administrations: General Obligation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Since then, the <strong>A whistleblower channel is mandatory in companies<\/strong> and failure to comply may result in significant financial penalties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQue_procedimiento_de_denuncia_se_sigue_en_la_Directiva_Whistleblowing\"><\/span>What is the reporting procedure under the Whistleblowing Directive?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The system must ensure a procedure<strong> clear, well-documented, and confidential. <\/strong>The standard process is:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Submitting a complaint through the internal channel<\/li>\n\n\n\n<li>Confirmation of receipt within 7 days at the latest<\/li>\n\n\n\n<li>Independent Internal Investigation<\/li>\n\n\n\n<li>A reasoned decision within a maximum of 3 months<\/li>\n\n\n\n<li>Protection of Whistleblowers Against Retaliation<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The company must appoint a system administrator to manage communications impartially.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFQuienes_estan_obligados_a_cumplir_con_la_Directiva_Whistleblowing\"><\/span>Who is required to comply with the Whistleblowing Directive?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>Mandatory Whistleblower Channel <\/strong>It affects both the public and private sectors. It does not depend on revenue or the sector, but primarily on the size of the organization.<br>They must set up a channel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies with 50 or more employees<\/li>\n\n\n\n<li>Public-sector entities<\/li>\n\n\n\n<li>Political parties, labor unions, and affiliated foundations<\/li>\n\n\n\n<li>Financial services or anti-money laundering firms, regardless of size<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, answering the question <strong>\u201cIs the reporting channel mandatory?\u201d<\/strong>: Yes, provided that the organization meets any of these requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFA_que_empresas_afecta_la_nueva_normativa_de_canal_de_denuncia\"><\/span>Which companies are affected by the new whistleblower channel regulations?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The regulation has a broad and cross-cutting scope. It affects not only large corporations but also small and medium-sized enterprises that exceed the legal threshold.<br>In addition, it must allow for the reporting of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employees<\/li>\n\n\n\n<li>Former employees<\/li>\n\n\n\n<li>Candidates in recruitment processes<\/li>\n\n\n\n<li>Suppliers<\/li>\n\n\n\n<li>Self-Employed Contributors<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This makes the<strong> internal reporting channel<\/strong> in a <strong>structural element<\/strong> corporate compliance, <strong>on the same level as data protection or occupational safety.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCual_es_el_mas_adecuado_para_las_empresas_e_instituciones_publicas\"><\/span>Which one is best suited for businesses and public institutions?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The most recommended system is a <strong>an external digital channel managed by a specialized provider.<\/strong> Guarantees:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enhanced Confidentiality<\/li>\n\n\n\n<li>True Anonymity<\/li>\n\n\n\n<li>Traceability of Actions<\/li>\n\n\n\n<li>Compliance with Legal Deadlines<\/li>\n\n\n\n<li>Secure Information Storage<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">An improvised internal channel (email or physical mailbox) often fails to meet the security requirements mandated by law and may result in penalties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>The proper implementation of a whistleblower program in companies not only <strong>It not only helps avoid fines, but also strengthens an ethical culture, improves transparency, and reduces legal risks. <\/strong>The <strong>Directive 2019\/1937<\/strong> Transform the compliance model: <strong>It shifts from being reactive to being proactive.<\/strong><br>Compliance with regulations isn't just about having a reporting channel; it's about<strong> Implement a comprehensive system for managing, investigating, and protecting whistleblowers. <\/strong>Only in this way will organizations be able to adapt to the new regulatory framework and operate with legal certainty.<\/p>","protected":false},"excerpt":{"rendered":"<p>La implantaci\u00f3n de un canal de denuncias en las empresas ya no es una recomendaci\u00f3n de buen gobierno corporativo, sino una obligaci\u00f3n legal. La conocida como Directiva Whistleblowing, Directiva UE 2019\/1937, establece mecanismos para proteger a las personas que informan sobre infracciones normativas dentro de organizaciones p\u00fablicas y privadas.En Espa\u00f1a, esta normativa se ha incorporado [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":30663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30654","post","type-post","status-publish","format-standard","has-post-thumbnail","category-noticias-actualidad"],"acf":[],"_links":{"self":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts\/30654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/comments?post=30654"}],"version-history":[{"count":1,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts\/30654\/revisions"}],"predecessor-version":[{"id":33218,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts\/30654\/revisions\/33218"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/media\/30663"}],"wp:attachment":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/media?parent=30654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/categories?post=30654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/tags?post=30654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}