经合组织《反贿赂公约》第四阶段后续报告：西班牙：执行《公约》和相关法律文书

Implementing the Conventionand Related Legal Instruments 2 © OECD 2025. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries oftheOECD. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, tothe delimitationof international frontiers and boundaries and to the name of any territory, city or area. Cover design: ©Epitavi / iStock / Getty Images Plus. Attribution4.0 International (CCBY4.0) This work is made available under theCreative Commons Attribution4.0 International licence. By using this work, you accept to bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, only the text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing theofficial views of theOECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your Table of contents Summary andconclusions4 Summary of findingsConclusions of the Working Group on Bribery 416 Annex A. Follow-Up Report by Spain18 Notes82 Summary andconclusions Summary of findings1 1.In December 2024, Spain submitted itsPhase4 written follow-up report to the OECD WorkingGroup on Bribery in International Business Transactions (Working Group). The report described Spain’sefforts to implement the 70 recommendations and to address the follow-up issues identified during itsPhase4 evaluation of December 2022. In sum, Spain has fully implemented 15 recommendations, partiallyimplemented21and not implemented34. 2.Spain is commended for its efforts to implement several recommendations. Measures are now inplace for law enforcement to diversify its sources for detecting foreign bribery. A long-awaited law to protectwhistleblowers has been enacted. Efforts have been made to raise awareness of foreign bribery amongSpanish officials, though more should be done among the private sector and general public. Accountantsand auditors have been reminded of their role in detecting foreign bribery. Prosecutors continue to followup outgoing requests for international assistance, and an electronic system for receiving incoming requestsadds efficiency. 3.However, room for improvement remains, particularly concerning foreign bribery enforcement. ThePhase4 Report made 18 recommendations in this area ranging from enforcement co-ordination, resourcesand training on investigative techniques and evidentiary thresholds for opening investigations. Spain hasnot implemented7of these recommendations and partially implemented only 9. Despite successfullyconcluding two foreign bribery cases sincePhase4, the overall level of enforcement remains concerninglylow given Spain’s economic profile. Multipleinvestigations have been terminated while many that areongoing have languished. Furthermore, Spain has not strengthened the monitoring of the media for foreignbribery allegations. Several ambiguities in its corporate liability provisions remain unclarified. Awareness-raising and engagement with both companies and business organisations should be improved. Regardingdetectionof foreignbribery 4.Recommendation 1(a)–Fully implemented and converted to follow-up:Spain has adoptedmeasures for law enforcement authorities to detect foreign bribery from diverse sources. ACPO hasreinforced its co-operation with the Police, Tax Authority and FIU to increase detection and reporting offoreignbribery.This co-operation resulted in a new investigation of money laundering potentiallypredicated in foreign bribery. The Central Unit for Economic and Fiscal Crime from the National Police iscollaborating in different projects at the European and national level to create tools for the early detectionof possible corruption schemes through information in different databases. The Working Group will followup on the impact of these measures in its next evaluation of Spain. 5.Recommendation 1(b)–Not implemented:Spain states vaguely that “the necessary measureshave been taken to ensure all ACPO prosecutors have access to the contents of national and internationalpress from their workstations”. This could merely mean that prosecutors have been given access to news websites on the Internet from their computers. More importantly, this falls