Directive (EU) 2019/1937 of the European Parliament, also known as the Whistleblowing Directive, aims to establish a series of rules designed to protect those who report breaches of the law in areas as diverse as public procurement, environmental protection, public health, etc.

Similarly, by the end of 2023, it requires companies (both public and private sector) with more than 50 employees to implement a Whistleblowing Channel to facilitate the reporting of violations or malpractice that may be occurring within the company. The deadline set by this Directive for companies with more than 250 employees expired last December, although at that time Spain had not even approved the draft bill.

The implementation of these reporting channels must ensure, among other things:

– Confidentiality regarding the identity of the complainant and any third party mentioned in the complaint, as well as compliance with data protection regulations in this regard.

– Confirm receipt of the complaint within seven days.

– Designate a contact person responsible for managing the channel.

– Follow up on the complaint and guarantee a maximum period of 3 months for its resolution.

– Create a report log.

This reporting channel can be implemented in many ways, including through the company's social media. Therefore, it's important to consider beforehand which method is most suitable.

The transposition of this directive in Spain is expected imminently.

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

• About
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Marc Ivars Iglesias

Sotsgeneral director at Àmbit Assessor

A graduate in Law and with a Master's degree in Tax and Financial Management from the University of Barcelona, ​​he also holds a Postgraduate Diploma in New Technologies Law from ESADE. He specializes in tax and corporate law.
Before joining Àmbit Assessor as manager in 1999, he worked as head of the Tax and Accounting department at the Busquets Terradellas law firm.
For years, he combined his work with teaching, serving as a professor of Public Finance and Tax Law at the Open University of Catalonia.

Latest posts by Marc Ivars Iglesias (see all)

• Legal Improvements to the special tax regime applicable to workers posted to Spanish territory. Beckham Law - January 9, 2023
• Obligation to implement an ethics hotline for companies with more than 50 employees. - November 17, 2022
• Taxation of teleworking for non-resident companies in Spain - May 11, 2021