Confianz

Autor: Confianz

  • How to prepare your company for the new mandatory electronic invoices

    There are still many doubts about the forthcoming obligation for companies to use electronic invoicing. In this article we explain all the details, deadlines and penalties for non-compliance with this new regulation.

    What is an electronic invoice

    Just like the traditional invoice, the electronic invoice is a commercial document that records a sale or purchase of goods or services and the corresponding taxes applied, such as VAT or personal income tax. The only difference is that it is issued electronically and in digital format.

    The mandatory data that the electronic invoice must include are identical to those of the traditional invoice. That is to say: sequential numbering, date of issue, details identifying the issuer and recipient, concept, taxable base, etc.

    For the rest, we are still awaiting the approval of an official regulation on e-invoicing and possible additional conditions that this may include. For example, it is likely that the identification of invoices with a QR code will also be mandatory.

    Progressive regulation 

    The first time electronic invoicing was regulated in Spain was in Law 56/2007, on Measures to Promote the Information Society, which promoted the use of this type of invoice in public administrations.

    Five years later, Law 25/2013, of 27 December, extended mandatory electronic invoicing to all corporate transactions with the public sector that do not exceed 5,000 euros.

    The most recent regulation is the Business Creation and Growth Act of 2022, which extends the obligation to use electronic invoicing to the entire private sector. Thus, Article 12 specifies that all companies «shall issue and send electronic invoices in their commercial relations with other companies». It should be noted here that invoices addressed to consumers or end users are excluded from this obligation.

    Main objectives of e-invoicing implementation

    • Fighting late payment, because electronic invoicing makes it easier to monitor payment deadlines.
    • Reduce costs in commercial transactions.
    • Driving digital transformation in companies.
    • Encourage the use of electronic means for business transfers.

    What are the deadlines for companies to use electronic invoicing

    Companies with an annual turnover of more than €8 million have until September 2023 to fully adapt to e-invoicing. In the case of companies with a lower annual turnover, the deadlines are considerably longer, until September 2025.

    Penalties for companies that fail to adapt to e-invoicing may face fines of up to 10,000 euros.

    Technology requirements

    Law 11/2021 on measures to prevent and combat tax fraud establishes «the obligation for producers, marketers and users to ensure that the computer or electronic systems and programmes that support the accounting, invoicing or management processes of those who carry out economic activities guarantee the integrity, conservation, accessibility, legibility, traceability and unalterability of the records, without interpolations, omissions or alterations that are not duly noted in the systems themselves.

    In short, these are a series of technical requirements that management, accounting and invoicing software must meet. We therefore recommend preparing now with the implementation of a solvent software that offers guarantees and complies with current and future regulations.

  • How bankruptcy reform affects entrepreneurs married in community of property regime

    The Repealing Provision of the latest Insolvency Reform has rendered Articles 6 to 12 of the Commercial Code null and void. And although this change has gone rather unnoticed, the truth is that it may have very important consequences for entrepreneurs married in community of property regime, since it directly affects the employer’s liability regime.

    In most of Spain the default matrimonial property regime is that of community of property. So this development may affect many entrepreneurs in the event that their companies go into insolvency proceedings.

    Until now, liability has been limited to the common assets obtained from the business activity

    Until now, Articles 6-12 of the Commercial Code, which have been repealed by the Insolvency Reform, provided that in the case of a married person carrying on a commercial activity, he or she should be liable both with his or her own assets and those of the spouse. However, this required the consent of both spouses.

    When was such consent understood to exist? Articles 7 and 8 of the Commercial Code established some situations in which tacit consent was understood to exist. For example, when the trade was exercised with the knowledge and without the express opposition of the spouse who should provide it. Or when the entrepreneur spouse was already engaged in trade at the time of the marriage and continued to do so thereafter without any opposition from the other spouse.

    All common assets are now likely to be subject to the results of the company’s activity

    Until a few months ago it was possible to limit the liability of the community of property only to the common assets obtained from the entrepreneurial activity. However, with the passing of the Insolvency Reform, from 26 September 2022 all joint assets will be subject to the results of the entrepreneur spouse’s activity. And the other party to the marriage cannot express any opposition.

    With the latest Bankruptcy Reform, Article 1365 (2) has been added to the Civil Code. This provides that «community property shall be directly liable to the creditor for debts incurred by a spouse in the exercise of a profession, art or craft or in the ordinary administration of his/her own property».

    The  Civil Code also stipulates that the community of property must meet the expenses and debts arising from the business

    On the other hand, Article 1344 of the Civil Code makes the profits or gains obtained by either of them common to both partners. Following the same reasoning, Article 1362(4) provides that the community of property must meet the expenses arising from the regular operation of the business or the performance of the profession, art or trade of each spouse.

    How to protect the assets of the community of property if the company gets into difficulties

    There is a way to prevent the community of property from being held liable for the payment of debts arising from the economic activity exercised by one of the spouses. The easiest way is to change the matrimonial property regime to one of separation of property. In this way, unless the spouses expressly agree, the assets of each spouse become separate property.

    In order to change from community of property to separation of property, it is sufficient to sign a notarial deed called a marriage contract before a notary.

  • Confianz en el Ranking de Expansión como uno de los despachos más relevantes de España 2022

    Caminando con paso firme y constante, Confianz ha dejado una huella indeleble en el paisaje legal español de 2022. Nos place anunciar que, una vez más, hemos revalidado nuestra posición en el aclamado Ranking de Expansión que recoge los despachos más relevantes de España por volumen de facturación. Pero, ¿qué significa realmente este logro?
    No es solo un número en una tabla, ni un simple reconocimiento a nuestro trabajo. Es la constatación de que la estrategia legal y financiera precisa de la dedicación incondicional a nuestros clientes y del férreo compromiso de nuestro equipo, cualidades que son clave para mantenerse en el vértice de una profesión tan desafiante.
    Hemos atravesado un año lleno de retos, pero nuestra filosofía de mantenernos firmes, de nunca renunciar a los principios que dan forma a Confianz, ha sido nuestra brújula. Este logro es un recordatorio de que, cuando se trabaja con integridad y se persigue la excelencia, los obstáculos se convierten en escalones hacia el éxito.
    En Confianz, este ranking es una validación de nuestro esfuerzo, pero también un estímulo para seguir avanzando, para seguir creciendo. Nos inspira a continuar forjando nuestro propio camino, siempre con la confianza de nuestros clientes como nuestro mayor logro y motivación.
    Gracias por acompañarnos en este viaje. Gracias por confiar en Confianz.

  • Confianz in the Expansión Ranking as one of the most relevant law firms in Spain 2022

    Walking steadily and steadily, Confianz has left an indelible mark on the Spanish legal landscape in 2022. We are pleased to announce that, once again, we have revalidated our position in the acclaimed Ranking of Expansión, which lists the most relevant law firms in Spain by turnover. But what does this achievement really mean?

    It is not just a number on a chart, nor is it a simple recognition of our work. It is the realisation that legal and financial strategy requires unconditional dedication to our clients and the unwavering commitment of our team, qualities that are key to remaining at the forefront of such a challenging profession.

    We have had a challenging year, but our philosophy of standing firm, of never giving up on the principles that shape Confianz, has been our compass. This achievement is a reminder that when you work with integrity and pursue excellence, obstacles become stepping stones to success.

    At Confianz, this ranking is a validation of our efforts, but also an encouragement to keep moving forward, to keep growing. It inspires us to continue forging our own path, always with the trust of our clients as our greatest achievement and motivation.

    Thank you for joining us on this journey. Thank you for trusting Confianz.

  • Brussels sends a first warning to Spain for its delay in transposing the mobility directive

    On 27 March, the European Commission sent letters of formal notice to several EU member states for their delays in transposing various directives. Spain received three of these letters. One of them, the one we are going to deal with in this article, concerns the 2019 mobility directive on cross-border transformations, mergers and divisions. This is the first step in a process that could end with the European Commission issuing proceedings and fining Spain for its delay.

    Objectives of the 2019 mobility directive

    The 2019 mobility directive on cross-border transformations, mergers and divisions (Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019) amends an earlier one from 2017. In the context of an increasing internationalisation of economic operators, its objectives are:

    • Streamlining and making more transparent cross-border business mergers within Europe that give rise to new transnational European companies.
    • Provide more information and assurances to employees and shareholders.
    • To facilitate and simplify legal work when analysing the structural modification operations of commercial companies.
    • Promote mobility within the EU in order to improve the functioning of the internal market.

    Whereas Directive (EU) 2017/1132 contained only rules on domestic divisions of public limited liability companies, the new Directive (EU) 2019/2121 extends cross-border regulation also to partial and complete transformations and divisions involving the formation of new companies.

    In Spain, the bill still has to pass through Congress and the Senate

    The deadline for transposing this directive into Spanish law expired on 31 January. But Spain is running late. A draft bill to reform the law on structural modifications of commercial companies was approved on 14 February, but it still has to go through the entire parliamentary process in Congress and the Senate. Realistically, it is highly unlikely to achieve this in an election year such as 2023. In July and August there will be no sessions and the Cortes will be dissolved in October at the latest.

    Following the mobility directive that it transposes, the draft bill seeks to establish a harmonised legal framework for cross-border company mergers in Europe. Its purpose is to regulate structural modifications, both internal and cross-border, of commercial companies consisting of transformation, merger, demerger and global transfer of assets and liabilities.

    Widespread dealy in EU member states 

    Spain was not the only country to be notified for the delay in transposing this directive. Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, France, Greece, Ireland, Latvia, Lithuania, Luxembourg, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia and Slovenia have also received this first warning.

    After this first letter of formal notice, if Spain continues to delay in transposing the mobility directive, the European Commission may initiate Community proceedings. In such cases, the country concerned usually has two months from this point to communicate its position. If Brussels considers that the directive has not been transposed into national law, then the case is initiated.

    The state concerned then has a further two months to report on the transposition measures. If it persists in non-compliance, the Commission reserves the right to refer the matter to the Court of Justice of the European Union to impose sanctions. In Spain’s case, this would not be the first time it has gone to court over a delay in transposing a European directive. For example, last year we already saw it for the delay in the transposition of the audiovisual directive.

  • Bruselas envía un primer aviso a España por su tardanza al adaptar la directiva de movilidad

    La Comisión Europea envió el pasado 27 de marzo a varios estados miembros de la Unión cartas de emplazamiento por su retraso en la transposición de diferentes directivas. España recibió tres de estas misivas. Una de ellas, la que vamos a tratar en este artículo, es la referente a la directiva de movilidad de 2019 sobre transformaciones, fusiones y escisiones transfronterizas. Este es el primer paso en un proceso que podría acabar con la Comisión Europea expedientando y multando a España por su demora.

    Objetivos de la directiva de movilidad de 2019

    La directiva de movilidad de 2019 sobre transformaciones, fusiones y escisiones transfronterizas (Directiva (UE) 2019/2121 del Parlamento Europeo y del Consejo, de 27 de noviembre de 2019) modifica una anterior de 2017. En el marco de una creciente internacionalización de los operadores económicos, sus objetivos son: 

    • Agilizar y dotar de más transparencia a las fusiones empresariales transfronterizas dentro de Europa que dan lugar a nuevas compañías europeas transnacionales.
    • Dar más información y garantías a empleados y accionistas.
    • Facilitar y simplificar el trabajo jurídico a la hora de analizar las operaciones de modificación estructural de sociedades mercantiles. 
    • Promover la movilidad dentro de la UE con el fin de mejorar el funcionamiento del mercado interior.

    Mientras que la Directiva (UE) 2017/1132, contenía únicamente normas relativas a las escisiones nacionales de sociedades anónimas, la nueva Directiva (UE) 2019/2121 extiende la regulación transfronteriza también a las transformaciones y escisiones tanto parciales como totales, que comporten la formación de nuevas sociedades. 

    En España el anteproyecto todavía debe superar su tramitación en el Congreso y el Senado

    La fecha límite para adaptar esta directiva a la legislación española terminó el 31 de enero. Pero España va tarde. El 14 de febrero se aprobó un anteproyecto de reforma de la ley de modificaciones estructurales de sociedades mercantiles, pero todavía tiene por delante toda la tramitación parlamentaria del Congreso y el Senado. Siendo realistas, es harto improbable que lo logre en un año electoral como este 2023. En julio y agosto no habrá sesiones y las Cortes se disolverán como muy tarde en octubre. 

    Siguiendo la directiva de movilidad que transpone, el anteproyecto de ley busca establecer un marco jurídico armonizado en las fusiones empresariales transfronterizas en Europa. Tiene por objeto la regulación de las modificaciones estructurales, tanto internas como transfronterizas, de las sociedades mercantiles consistentes en la transformación, fusión, escisión y cesión global de activo y pasivo.

    Retraso generalizado en los estados miembros de la Unión Europea 

    España no ha sido el único país notificado por la tardanza en transponer esta directiva. Austria, Bélgica, Bulgaria, Croacia, Chipre, Dinamarca, Eslovaquia, Eslovenia, Francia, Grecia, Irlanda, Letonia, Lituania, Luxemburgo, Países Bajos, Polonia, Portugal, República Checa y Rumanía también han recibido este primer apercibimiento.

    Tras esta primera carta de emplazamiento, si España sigue demorándose en la transposición de la directiva de movilidad, la Comisión Europea puede iniciar un expediente comunitario. En estos casos lo más habitual es que el país afectado tenga a partir de este momento dos meses para comunicar su postura. Si Bruselas entiende que la directiva no ha sido transpuesta al ordenamiento jurídico nacional, entonces se inicia el expediente.

    A partir de ese momento el estado aludido tiene otros dos meses para informar de las medidas de transposición. Si persiste en el incumplimiento, la Comisión se reserva el derecho de acudir al Tribunal de Justicia de la Unión Europea para que imponga sanciones. En el caso de España, esta no sería la primera vez que llega a los tribunales por un retraso en la transposición de alguna directiva europea. Por ejemplo, el pasado año ya lo vimos por la demora en la transposición de la directiva audiovisual.

  • Blow to loss relief: tax groups will only be able to take advantage of 50% of negative tax bases

    In recent months, the Executive has launched a package of measures aimed at obtaining a greater tax contribution from large estates and companies. Among them we have already talked about the Solidarity Tax on Large Fortunes. Today we will talk about another far-reaching measure. This is the temporary reform of the tax consolidation regime that limits the offsetting of losses in groups of companies taxed under the tax consolidation regime.

    What is the tax consolidation regime?

    Introduced in 1995, the tax consolidation regime is a special tax regime based on the tax group as the sole taxpayer or taxpayer of the tax, rather than the individual entities that make up the group.

    With it, corporate tax is calculated on the basis of the consolidated taxable income of the tax group. That is: the sum of the individual tax bases of all the entities that make up the group. Most commonly, with this calculation, the tax losses that may be recorded by some companies in the tax group during the year can be offset against the taxable profits generated by the rest of the companies in the group.

    This advantage disappears with the new temporary rule which, according to the Ministry of Finance and Public Administration, could affect 3,609 companies this year.

    What changes with the new temporary reform of the tax consolidation regime?

    The use of loss compensation is reduced by half

    The way in which the taxable base of tax groups is calculated changes. In 2023 it will be determined by the sum of 100% of the positive tax bases and, this is the novelty, only 50% of the negative tax bases.

    50% of the negative bases may be integrated in the following 10 financial years

    Tax losses not included in the tax base in 2023 can be included in equal parts in the following ten tax periods. In other words, their full recovery is delayed to the period between 2024 and 2033, a period of 10 years.

    Moreover, the recovery of the amount not deducted must be carried out by the group itself. In this way, companies that could leave the group in the coming years are prevented from using their tax loss carryforwards that have not been used in 2023. This breaks with the general criterion applied until now. Prior to this reform, entities leaving a group were entitled to take any unused tax credits they had generated.

    In cases of termination of the group, the amount pending recovery may be included in the consolidated tax base of the last tax period in which the group is taxed under the consolidated tax regime.

    Consequences of the new tax consolidation regime

    In practice, this reform will mean a tax increase for groups generating tax losses in 2023. Among the most affected will be many venture capital investment structures. Because in this sector the creation of holding companies is common, in which the acquisition debt associated with leveraged buyout operations is placed.

    On the other hand, the new system of linear recovery over ten years of amounts not deducted could favour certain tax groups wishing to accelerate their loss recovery schedule.

    How to act now

    It is therefore time to analyse the impact that the reform will have on our tax groups and to consider what possibilities we have to mitigate the possible negative effects. These are two of the strategies we could put in place:

    • Undertake corporate restructuring operations aimed at a greater distribution of profits among the different companies of the tax group.
    • Allocate the acquisition debt in holding companies to the operating subsidiaries generating positive tax bases.

    At Confianz we can help you plan the best way to deal with the temporary reform of the tax consolidation regime affecting loss relief in 2023.

  • Golpe a la compensación de pérdidas: los grupos fiscales solo podrán aprovechar el 50% de las bases negativas

    En los últimos meses el Ejecutivo ha lanzado un paquete de medidas dirigidas a obtener una mayor contribución tributaria de los grandes patrimonios y empresas. Entre ellas ya hemos hablado del Impuesto Solidario a las Grandes Fortunas. Hoy hablaremos de otra medida de gran calado. Se trata de la reforma temporal del régimen de consolidación fiscal que limita la compensación de pérdidas en los grupos de empresas que tributan bajo el régimen de consolidación fiscal.

    Qué es el régimen de consolidación fiscal

    Introducido en 1995, el régimen de consolidación fiscal es un régimen especial de tributación que se construye sobre la figura del grupo fiscal como sujeto pasivo o contribuyente único del impuesto, en lugar de las entidades individuales que lo integran. 

    Con él el impuesto de sociedades se calcula a partir de la base imponible consolidada del grupo fiscal. Esto es: la suma de las bases imponibles individuales de todas las entidades que integran el grupo. Lo más habitual es que con este cálculo las bases imponibles negativas que puedan registrar algunas compañías del grupo fiscal en el ejercicio puedan ser compensables contra las bases imponibles positivas generadas por el resto de empresas del grupo. 

    Esta ventaja desaparece con la nueva norma temporal que, según el Ministerio de Hacienda y Función Pública, podría afectar a 3.609 empresas este año.

    Qué cambia con la nueva reforma temporal del régimen de consolidación fiscal

    Se reduce a la mitad el aprovechamiento de la compensación de pérdidas

    Cambia la manera de calcular la base la base imponible de los grupos fiscales. En 2023 se determinará mediante la suma del 100% de las bases imponibles positivas y, esta es la novedad, tan solo el 50% de las bases imponibles negativas.

    El 50% de las bases negativas se podrán integrar en los 10 ejercicios siguientes

    Las bases imponibles negativas no incluidas en la base imponible de 2023 se podrán integrar por partes iguales en los diez periodos impositivos siguientes. Es decir, se demora su recuperación plena al período entre 2024 y 2033, un plazo de 10 años. 

    Además, la recuperación del importe no deducido se deberá realizar por el propio grupo. De esta manera se impide a las empresas que pudieran abandonarlo en los próximos ejercicios la posibilidad de aprovechar sus bases imponibles negativas que no hayan sido aprovechadas en 2023. Esto rompe el criterio general aplicado hasta ahora. Antes de esta reforma, las entidades que abandonaban un grupo tenían derecho a llevarse los créditos fiscales pendientes de uso que hubieran generado.

    En los casos de extinción del grupo el importe pendiente de recuperación se podrá integrar en la base imponible consolidada del último período impositivo en que el grupo tribute en el régimen de consolidación fiscal.

    Consecuencias del nuevo régimen de consolidación fiscal

    En la práctica, esta reforma supondrá un incremento impositivo para los grupos que generen pérdidas fiscales en el ejercicio 2023. Entre las más afectadas estarán muchas estructuras de inversión de capital riesgo. Porque en este sector es frecuente la creación de sociedades holdings, en las cuales se ubica la deuda de adquisición asociada a las operaciones de leveraged buyout.

    Por otra parte, el nuevo sistema de recuperación lineal en diez años de los importes no deducidos podría favorecer a algunos grupos fiscales que deseen acelerar su calendario de recuperación de pérdidas.

    Cómo actuar ahora

    Así pues, es momento de analizar el impacto que la reforma tendrá en nuestros grupos fiscales y de sopesar las posibilidades que tenemos para mitigar los posibles efectos negativos. Estas son dos de las estrategias que podríamos poner en marcha:

    • Emprender operaciones de reestructuración societaria encaminadas a distribuir más los beneficios entre las distintas sociedades del grupo fiscal.
    • Distribuir la deuda de adquisición en entidades holdings entre las filiales operativas generadoras de bases imponibles positivas.

    En Confianz podemos ayudarte a planificar la mejor manera de enfrentarte a la reforma temporal del régimen de consolidación fiscal que afecta a la compensación de pérdidas en este ejercicio 2023.

  • Which companies are affected by the new Whistleblower Act?

    Just this week, the new Law 2/2023 of 20 February, which regulates the protection of whistleblowers and the fight against corruption, came into force. Known as the Whistleblower Protection Act, this new law transposes the so-called Whistleblower Directive and obliges, among others, all companies with more than 50 employees to have an internal system that allows employees to report breaches of the law in the professional sphere.

    These may be criminal offences or serious or very serious administrative offences, the latter including, in any case, those involving financial loss to the Treasury and to the Social Security.

    Structure of the Whistleblower information system

    The management body or governing body of each entity shall be responsible for the implementation of the internal information system, after consultation with the legal representation of the employees.

    The information system shall ensure impartiality, respect for data, privacy and confidentiality of communications. It shall consist of two elements:

    • The internal reporting channel itself, which should facilitate the submission of information by post, electronically, by telephone or even in person. Oral communications should be recorded by the whistleblower through a full recording or transcript. The system should ensure the confidentiality and privacy of the identity of the whistleblower and allow reports to be sent and processed anonymously. A private archive shall be kept of data received and internal studies conducted.
    • The person responsible for the internal information system, who may be an individual or a collegial body. It is authorised by the board or management panel but performs its tasks independently and autonomously.

    The principles governing the internal information system should be public. Management can be internal or external to the company.

    Deadlines for action

    Within seven calendar days the internal reporting system administrator shall acknowledge receipt of the communication to the reporter.

    The response to the investigation proceedings may not take more than 3 months from receipt. Only in cases of particular complexity may it be extended for a further 3 months. If the facts prove to be criminal offences, the information must be sent immediately to the Public Prosecutor’s Office or the European Public Prosecutor’s Office.

    Whistleblower protection measures

    The fundamental objective of the Whistleblower Protection Act is to safeguard whistleblowers against retaliation. It therefore grants them protection for a minimum of 24 months.

    Retaliation is defined as any act or omission involving unfavourable treatment that results in a disadvantage in the employment context solely because of their status as whistleblowers. Such acts or omissions shall be completely invalid and, where appropriate, may result in the payment of compensation.

    Support measures for whistleblowers, free public advice on available procedures and remedies, legal aid in cross-border criminal and civil proceedings or even financial assistance and psychological support are also envisaged.

    Fines of up to one million euros

    Infringements are punishable by fines of between €1,000 and €300,000 for natural persons and up to €1,000,000 for legal persons.

    What is the deadline for implementing Whistleblower in the company?

    Companies with 250 or more employees must implement the system by 13 June. Companies with up to 250 employees have an additional margin until 1 December.

    External reporting channels 

    The whistleblower may also choose to use the external reporting channel of the newly established Independent Whistleblower Protection Authority. The Authority will have to respond within three months: close the case, send it to the Public Prosecutor’s Office, transfer it to the appropriate authority or initiate sanction proceedings.

    Ultimately, after disclosure through internal and external channels and the expiry of the deadlines without appropriate action, the whistleblower may make a public disclosure of the breach if it poses an imminent danger to the public interest.

  • A qué empresas afecta la nueva Ley Whistleblower de protección del informante

    Esta misma semana ha entrado en vigor la nueva Ley 2/2023, de 20 de febrero, que regula la protección de las personas que informen sobre infracciones normativas y de lucha contra la corrupción. Conocida como Ley de Protección del Informante, esta nueva norma transpone la denominada Directiva Whistleblower y obliga entre otros a todas las empresas con más de 50 trabajadores a disponer un sistema interno que permita a los trabajadores informar sobre vulneraciones del ordenamiento jurídico en el ámbito profesional. 

    Estas podrán ser infracciones penales o infracciones administrativas graves o muy graves, considerando entre éstas, en todo caso, a las que impliquen quebranto económico para la Hacienda Pública y para la Seguridad Social.

    Estructura del sistema de información Whistleblower

    El órgano de administración u órgano de gobierno de cada entidad será el responsable de la implantación del sistema interno de información, previa consulta con la representación legal de los trabajadores.

    El sistema de información deberá garantizar la imparcialidad, el respeto a los datos, la privacidad y la reserva de las comunicaciones. Estará integrado por dos elementos:

    • El canal interno de información propiamente dicho, que debe facilitar la presentación de información por vía postal, electrónica, telefónica o incluso presencial. Las comunicaciones orales deben ser registradas por el informante a través de una grabación o transcripción completa. El sistema debe asegurar la confidencialidad y la privacidad de la identidad del denunciante y permitir el envío y la tramitación de informes de manera anónima. Se mantendrá un archivo privado de los datos recibidos y de los estudios internos realizados.
    • El responsable del sistema interno de información, que puede ser una persona o un órgano colegiado. Cuenta con la autorización del consejo o el panel de gestión pero realiza sus tareas de forma independiente y autónoma.

    Los principios que rigen el sistema interno de información deben ser públicos. La gestión puede ser interna o externa a la empresa.

    Plazos de actuación

    En el plazo de siete días naturales el responsable del sistema interno de información deberá hacer acuse de recibo de la comunicación al informante.

    La respuesta a las actuaciones de investigación no podrá tardar más de 3 meses desde su recibo. Solo en casos de especial complejidad podrá extenderse durante 3 meses adicionales. Si los hechos demuestran ser delitos, la información debe enviarse de inmediato al Ministerio Fiscal o a la Fiscalía Europea.

    Medidas de protección al informante

    El objetivo fundamental de la Ley de Protección del Informante es salvaguardar a los informantes frente a las represalias que pudieran sufrir. Por este motivo les otorga protección durante un mínimo de 24 meses.

    Se entiende por represalia cualquier acto u omisión que supongan un trato desfavorable que suponga una desventaja en el contexto laboral solo por su condición de informantes. Estos actos u omisiones serán inválidos por completo y, en su caso, podrán derivar en el pago de la indemnización correspondiente.

    También se prevé la adopción de medidas de apoyo a los informadores, asesoramiento público y gratuito sobre procedimientos y recursos disponibles, ayuda legal en procesos penales y civiles transfronterizos o incluso asistencia económica y apoyo psicológico. 

    Multas de hasta un millón de euros

    Las infracciones podrán ser sancionadas con multas de entre 1.000 € y 300.000€ para las personas físicas y hasta  1.000.000 € para las personas jurídicas

    Cuál es la fecha límite para implantar un Whistleblower en la empresa

    Las empresas con 250 o más empleados deben implementar el sistema antes del 13 de junio. En el caso de las empresas con una plantilla de hasta 250 trabajadores cuentan con un margen adicional hasta el 1 de diciembre.

    Canales externos de notificación 

    El informante también podrá optar por utilizar el canal externo de notificación de la recién creada Autoridad Independiente de Protección del Informante. Esta tendrá que dar una respuesta en un plazo de tres meses: archivar el caso, enviarlo al Ministerio Fiscal, transferir lo actuado a la autoridad apropiada o iniciar un procedimiento sancionador.

    En última instancia, tras realizar la comunicación por los canales internos y externos y expirar los plazos previstos sin que se hayan tomado medidas apropiadas, el informante podrá hacer una revelación pública de la infracción si supone un peligro inminente para  el interés público.