Internal Information System

The Internal Information System is the set of mechanisms (channels, procedures and guarantees) established by the agencies or entities to allow the communication and internal management of information on possible infringements included in Law 2/2023.

Its purpose is to facilitate the early detection of irregularities, protect reporting persons and enable organizations to prevent, investigate and correct conduct that is contrary to the public interest.

In general, all entities in the public sector must have an Internal Information System.

In the private sector this obligation applies, in general, to natural or legal persons who have hired fifty or more workers who have an effective organizational presence or establishment in Spain. It also extends in particular to legal persons who, regardless of their number of workers, carry out activities in areas for which there is a specific obligation established by European Union regulations.

Political parties, trade unions and business organizations that receive or manage public funds are also required.