SPAIN Law and Practice Contributed by: Gabriel Rodríguez-Ramos, RODRIGUEZ RAMOS ABOGADOS
and amending Directive (EU) 2018/1673 (to be transposed before 20 May 2026). • On 12 May 2022, Spain signed the Second Addi - tional Protocol to the Convention on Cybercrime on enhanced co-operation and disclosure of electronic evidence (CETS No 224) of the Council of Europe, which is pending the approval of the United Nations Cybercrime Convention, and the EU-US e-evidence agreement to facilitate access to electronic evidence in criminal investigations, which is being negotiated between the US Depart - ment of Justice and the European Commission. Regarding the judiciary, the Supreme Court has impor - tant pending judgments that could be solved during the next year affecting, at least: • the interpretation of the different figures of the mis - appropriation after the modification of their defini - tion in 2023; • the extent of the permitted facilitation and com - mercial payments involving foreign officials in economic transactions (Articles 445 CC – 286 ter CC); and • the corporate criminal liability of companies. The Supreme Court has progressively provided greater detail on the elements of criminal liability of legal entities (last example Sentence 768/2025, 25 Sep - tember 2025 articulates significant considerations regarding the burden of proof of the existence and content of internal control components) and will continue shaping them.
Regarding the administrative authorities, the AAI must begin with its operations during the next year, and pro - vide new references and frameworks for the protec - tion of whistle-blowers and the execution of internal investigations.
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