Tomorrow, 10 April 2026, is the deadline for notifying the Independent Whistleblower Protection Authority (“AIPI”) of the appointment of the Internal Reporting System Officer (“SII”).
Once this initial notification has been made, any subsequent appointment or dismissal must be brought to the Authority’s attention within a maximum of ten working days from the date on which it takes place.
It should be borne in mind that Law 2/2023 of 20 February, governing the protection of persons reporting regulatory breaches and combating corruption, classifies failure to comply with this notification obligation as an administrative infringement; it is therefore essential to adhere to the specified deadlines to avoid potential penalties.
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More information:
Lupicinio International Law Firm
C/ Villanueva 29
28001 Madrid
P: +34 91 436 00 90



