SPAIN Law and Practice Contributed by: Gabriel Rodríguez-Ramos, RODRIGUEZ RAMOS ABOGADOS
definition of the offences and the enforcement bodies. There are no other foreseeable legisla - tive modifications in the short and middle term. In the long term, the following is foreseen. • European legislation: (a) implementation of the Regulation (EU) 2023/1543 of the European Parliament and of the Council of 12 July 2023 on European Production Orders and Euro - pean Preservation Orders for electronic evidence in criminal proceedings and for the execution of custodial sentences following criminal proceedings (will enter into force on 18 August 2026); (b) transposition of the Directive (EU) 2023/1544 of the European Parliament and of the Council of 12 July 2023 laying down harmonised rules on the designa - tion of designated establishments and the appointment of legal representatives for the purpose of gathering electronic evidence in criminal proceedings (to be transposed before 1 February 2026); (c) Directive (EU) 2024/1203 of the European Parliament and of the Council of 11 April 2024 on the protection of the environment through criminal law and replacing Direc - tives 2008/99/EC and 2009/123/EC (to be transposed before 21 May 2026); and (d) Directive (EU) 2024/1226 of the European Parliament and of the Council of 24 April 2024 on the definition of criminal offences and penalties for the violation of Union restrictive measures and amending Direc - tive (EU) 2018/1673 (to be transposed before 20 May 2026). • On 12 May 2022, Spain signed the Second Additional 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 pend - ing the approval of the United Nations Cyber - crime Convention, and the EU-US e-evidence agreement to facilitate access to electronic evidence in criminal investigations, which is being negotiated between the US Department of Justice and the European Commission. Regarding the judiciary, the Supreme Court has important pending judgments that could be solved during the next year affecting, at least: • the interpretation of the different figures of the misappropriation after the modification of their definition in 2023. • the extent of the permitted facilitation and commercial payments involving foreign offi - cials in economic transactions (Articles 445 CC – 286 ter CC); and • the corporate criminal liability of compa - nies. The Supreme Court has progressively provided greater detail on the elements of criminal liability of legal entities (last example Sentence 298/2024, 8 April 2024 articulates significant considerations regarding the bur - den of proof of the existence and content of internal control components) and will con - tinue shaping them. Regarding the administrative authorities, the Independent Whistle-Blower Protection Author - ity (AAI) must begin with its operations during the next year, and provide new references and frameworks for the protection of whistle-blowers and the execution of internal investigations.
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