Information Law 2/2023 on whistleblower protection. External channel
Law 2/2023 incorporates Directive (EU) 2019/1937 into Spanish Law
The communication of information within the scope of Law 2/2023, when it has tax content and has been obtained in a work or analogous context, must be presented, along with all supporting documentation, in the "Managements" section indicated as " Communications Law 2/2023 on whistleblower protection. External channel "
In this case, complete identification of the informant will be required without prejudice to being able to also present it as a public tax complaint if he or she is not identified. All of this in accordance with articles 2, 3 and sections 3 to 5 of article 13 of Law 2/2023, regulating the protection of people who report regulatory infractions and the fight against corruption.