What is the Independent Whistleblower Protection Authority (A.I.P.I.) and how does it affect your company?
The Independent Authority for the Protection of Whistleblowers (A.I.P.I.) is a key body created by Law 2/2023 of 20 February in Spain. Its purpose is to ensure the protection of whistleblowers and to fight corruption effectively.
This figure represents a significant change in the corporate compliance landscape. With its entry into force on September 1, 2025, all companies bound by the law must prepare in advance.
Main functions of the A.I.P.I.
The responsibilities of this new body are wide-ranging and have serious legal implications for companies:
🔍 Supervision and control
It is responsible for verifying that companies and public entities comply with Law 2/2023, especially with regard to the internal complaints channel.
⚖️ Sanctioning power
It has the authority to impose financial penalties, some of them very high, in the event of noncompliance.
🛡️ Whistleblower protection
Its main objective is to ensure that the whistleblower does not suffer retaliation. Whistleblower protection is mandatory and enforceable.
When does the A.I.P.I. become effective?
As of September 1, 2025, the Authority can take effective action, including conducting inspections, requiring documentation and applying sanctions.
Implications for companies
The following organizations are required to have a legally compliant whistleblower channel:
- Companies with more than 50 employees
- Political parties, trade unions and professional associations
- Entities managing public funds
Having a complaint mailbox is not enough. The channel must meet the criteria of:
- Confidentiality of the informant
- Functional independence
- Protection against retaliation
Risks of not complying with Law 2/2023
Failure to implement a compliant channel may result in:
Significant fines
Reputational damage
Loss of contracts with public administrations
Frequently Asked Questions:
✔ What is the A.I.P.I. and what are its functions?
It is the entity created by Law 2/2023 to supervise, sanction and protect whistleblowers in Spain.
✔ When does the A.I.P.I. become effective?
It began operations effective September 1, 2025.
✔ Which companies are required to comply with this law?
Companies with more than 50 employees, political parties, trade unions, professional associations and publicly funded entities.
✔ What characteristics should the internal whistleblower channel have?
It must be confidential, independent and protect the whistleblower against retaliation.
✔ What sanctions can the A.I.P.I. impose?
High financial penalties and reputational consequences for non-compliance.
If you do not yet have a legally compliant system, it is urgent to act as soon as possible. We help you
🔗 Need help implementing a whistleblower channel?
Discover our specialized compliance services and avoid penalties: DPIAnonimo Whistleblower Channel
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