On 21 February, Law 2/2023, of 20 February, on the protection of persons who report regulatory infringements and the fight against corruption, which transposes Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (the “Law”), was published in the Official State Gazette (BOE). It will enter into force on 13 March 2023.
The primary objective of the Law is to provide adequate protection to natural persons who report certain offences when they show “courageous conduct of clear public utility”, in the words of the Explanatory Memorandum of the text. It is the first national legislation specifically dedicated to this is sue and supplements and expands upon other texts at regional level that have already been approved.
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