In Spain, there are two deadlines. Companies must implement a whistleblowing channel by 13 June 2023 if they are private companies with 250+ headcount, public sector entities (except for municipalities with less than 10,000 inhabitants), political parties, trade unions, business organizations, and foundations created by them. Companies with 50+ employees and municipalities with fewer than 10,000 inhabitants must introduce a whistleblowing channel by 1 December 2023.