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Mandatory Whistleblowing Channel: Ensuring Transparency and Compliance in Spain

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In today’s global business landscape, companies must prioritize ethical practices, transparency, and compliance with regulations. As of June 13, 2023, a new obligation has been imposed on companies operating in Spain: the requirement to establish a mandatory whistleblowing channel.

At Employing In Spain, we understand the importance of staying up-to-date with regulatory changes and providing comprehensive guidance to international companies with employees in Spain.

In this article, we will explore the details and implications of the mandatory whistleblowing channel, ensuring your business remains compliant and protected.

Understanding the New Obligation

The Spanish government has implemented this new requirement to enhance transparency, prevent corruption, and protect employees who report wrongdoing within their organizations.

According to the law, companies must establish an effective internal reporting channel that allows employees and stakeholders to report any suspected irregularities, misconduct, or violations.

Key Details and Requirements

To comply with the mandatory whistleblowing channel obligation, companies must adhere to the following key details and requirements:

1. Establishment of Reporting Mechanism: Companies must establish a secure and confidential reporting mechanism that guarantees the anonymity of whistleblowers and protects them from retaliation.

2. Accessible and User-Friendly Platform: The reporting channel should be easily accessible to all employees, stakeholders, and third parties associated with the company. It should provide clear instructions on how to file a report and ensure user-friendliness.

3. Internal Communication and Awareness: Companies must promote awareness of the whistleblowing channel among their employees, ensuring they understand its purpose, benefits, and protections.

Internal communication campaigns can play a crucial role in creating a culture of integrity and compliance.

Implications and Benefits

Implementing a mandatory whistleblowing channel brings several implications and benefits for companies, including:

1. Enhanced Transparency: The reporting mechanism encourages openness and transparency within the organization, allowing potential issues to be addressed promptly.

2. Early Detection and Prevention of Wrongdoing: Whistleblowing channels provide an avenue for employees to report misconduct early, preventing it from escalating and potentially causing severe harm to the company’s reputation and operations.

3. Legal Compliance: By complying with the new obligation, companies demonstrate their commitment to complying with legal requirements, reinforcing their reputation as responsible and law-abiding entities.

Obligation and Applicability of the Whistleblowing Channel

The mandatory requirement to establish a whistleblowing channel applies to a wide range of companies operating in Spain. Understanding who is obligated and when it becomes mandatory is crucial for compliance. Here are the key details:

1. Scope of Applicability:
a) Companies: The obligation applies to all companies, regardless of their size or legal form. This includes both public and private entities, as well as subsidiaries or branches of foreign companies operating in Spain.

b) Public Sector: Public administrations, bodies, and entities at the national, regional, and local levels are also subject to this requirement.

2. Number of Employees:
a) Companies with 50 or More Employees: If a company employs 50 or more workers, the obligation to establish a whistleblowing channel becomes mandatory.

b) Companies with Fewer than 50 Employees: While not legally obligated, it is advisable for companies with fewer than 50 employees to also implement a whistleblowing channel to promote transparency and prevent misconduct.

3. Effective Date: The obligation to have a whistleblowing channel came into force on June 13, 2023. Companies that fall within the scope of applicability must have the channel operational and accessible to employees and stakeholders from this date onward.

4. Multichannel Approach: Companies have the flexibility to choose the most suitable method for implementing their whistleblowing channels.

It can be an internal channel managed by the company itself or an external channel provided by specialized service providers. The chosen channel must ensure accessibility, confidentiality, and secure handling of reports.

It is important for companies to familiarize themselves with the legal requirements and promptly establish a whistleblowing channel to ensure compliance and provide a mechanism for reporting any misconduct or wrongdoing.

Best Practices for Implementing a Whistleblowing Channel

While the establishment of a mandatory whistleblowing channel is a legal requirement, companies can go beyond mere compliance by implementing best practices that foster a culture of transparency and accountability.

Consider the following recommendations:

1. Clear Policies and Procedures: Develop comprehensive policies and procedures that outline the purpose, scope, and process of the whistleblowing channel. Clearly communicate these guidelines to all employees and stakeholders.

2. Confidentiality and Anonymity: Assure whistleblowers that their identities will be protected, and their reports will be handled with strict confidentiality. Implement mechanisms to ensure anonymity, such as secure reporting platforms or designated individuals responsible for handling reports.

3. Training and Awareness: Conduct regular training sessions to educate employees about the importance of reporting misconduct and the proper use of the whistleblowing channel. Raise awareness about the protections available to whistleblowers and encourage a supportive environment.

4. Timely Response and Investigation: Establish protocols for promptly acknowledging and addressing reports received through the whistleblowing channel. Ensure that investigations are carried out objectively, thoroughly, and in compliance with legal requirements.

5. Non-Retaliation Policy: Implement a robust non-retaliation policy that explicitly prohibits any form of retaliation against whistleblowers. Assure employees that reporting misconduct will not result in adverse consequences for their careers or working conditions.

6. Regular Review and Evaluation: Continuously assess the effectiveness of the whistleblowing channel by monitoring its usage, evaluating response times, and analyzing outcomes. Use feedback and insights to improve the reporting process and address any identified shortcomings.

By implementing these best practices, companies can not only fulfill their legal obligations but also cultivate a culture of integrity, trust, and compliance.


The introduction of a mandatory whistleblowing channel in Spain underscores the importance of transparency and accountability in the corporate environment.

Employing In Spain is dedicated to assisting international companies with their labor and employment needs, including the implementation of the whistleblowing channel and compliance with relevant regulations.

Remember, at Employing In Spain, we understand the significance of maintaining a robust compliance framework while ensuring the well-being of your employees.

If you require guidance or support in implementing a whistleblowing channel or navigating any labor-related matters in Spain, reach out to our experts. We are here to provide comprehensive assistance tailored to your specific needs.


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