External reporting channels
Internal Reporting System of RAO SOCIAL, SL · Law 2/2023 of 20 February on the protection of persons who report regulatory infringements and on the fight against corruption
1. Right to use an external channel
Without prejudice to the use of the Internal Reporting System of RAO SOCIAL, SL («RAO SOCIAL»), accessed through https://codifosc3.canaletic-test.protecdatus.com, any natural person may report directly —or after having used the internal channel— the facts covered by the scope of Law 2/2023 to the competent external authority.
The internal channel is the preferred route when the report can be dealt with effectively within the organisation and the reporting person considers that there is no risk of retaliation. This preference does not, however, oblige anyone to use it first: the reporting person may go directly to the external channel that is competent.
Key idea
The choice between internal and external channel belongs to the reporting person, within the terms and scope of protection established by Law 2/2023. Protection against retaliation is the same in both cases.
Law 2/2023 also provides for public disclosure of information, but it is only protected in the specific cases and conditions set out in the Law itself.
2. Which external authority is competent?
Competence depends mainly on the territorial and material scope of the reported facts. In the private sector, Law 2/2023 distinguishes between information confined to one autonomous community and information that affects or has effects in more than one autonomous community. The reference supervisory authority of RAO SOCIAL is: Oficina Antifrau de Catalunya.
Catalonia
The Anti-Fraud Office of Catalonia runs the external channel within its sphere of competence; in the private sector, when the reported breach is territorially confined to Catalonia.
State-wide or multi-regional scope
The Independent Authority for Whistleblower Protection (AIPI), an independent administrative authority (A.A.I.), handles, among others, private-sector reports when the infringement affects or has effects in more than one autonomous community, as well as the cases that Law 2/2023 expressly assigns to it.
When the nature of the facts requires it, it is also possible to go to the specific sector channels provided by the applicable rules —for example, in certain financial, competition or anti-money-laundering fields— and, where appropriate, to the competent institutions, bodies or agencies of the European Union.
3. Access to the official channels
The official portals allow reports to be submitted securely and confidentially, also anonymously, within each authority's sphere of competence.
Independent Authority for Whistleblower Protection (AIPI)
Official portal with access to the state external channel, information on regional authorities, sector channels and routes to European Union institutions.
AIPI external channel
Allows reports to be submitted securely and confidentially, also anonymously, within its sphere of competence.
Anti-Fraud Office of Catalonia
External channel competent in Catalonia in the cases assigned to it by Law 2/2023. It has secure ways of submitting reports, including anonymous reporting.
Other sector channels and European Union institutions
The AIPI page centralises up-to-date information on specific channels and on the European institutions that can be approached when appropriate.
4. Up-to-date information
RAO SOCIAL will provide this information clearly and accessibly and will regularly review the links and the competent authorities, since the portals, submission forms and sector routes may be updated.
Reference framework
Law 2/2023 of 20 February — especially Articles 4, 16, 24 and 25.
Independent Authority for Whistleblower Protection — operational since 1 September 2025.
Anti-Fraud Office of Catalonia — competent authority and external channel within its territorial and material scope.
Version control
| Implementation | 8 October 2026 |
| Last review of the documentation | 8 October 2026 |
This document is informative and educational and does not constitute individual legal advice. The legal information it contains is up to date at the date of issue; the regulatory framework for the protection of reporting persons and the reporting routes may be updated. RAO SOCIAL, SL regularly reviews and confirms these references.