Information Law 2/2023 on the protection of whistleblowers. External channel

The communication of information within the scope of Law 2/2023, when it has tax content and has been obtained in a work or similar context, must be presented, together with all supporting documentation, in the "Procedures" section marked as " Communications Law 2/2023 on the protection of the informant. External Channel "

In this case, the complete identification of the informant will be required, without prejudice to the possibility of also filing it as a public tax complaint if the informant 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 persons who report regulatory violations and the fight against corruption.