Act 2/2023 dated 20 February on the protection ofpersons reporting regulatory and anti-corruption infringements ("SpanishWhistleblower Protection Act") has already come into force,  transposing Directive 2019/1937 ("WhistleblowingDirective"), regulates whistleblowing channels and Protection of informants.a necessary complement to the prevention and detection of non-compliance andcorruption, applicable to private and public entities and organizations, prohibitingretaliation against the reporting persons and their environment, withprotection measures including assistance and financial measures. See more information.

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