In recent years, the Spanish regulatory framework has undergone a profound transformation in the field of regulatory compliance. Although compliance was traditionally associated with large corporations, small businesses are increasingly required to adopt protocols, controls, and policies that ensure compliance with the law across all areas of their activity.
Recent legislative changes, the digitalization of business processes, the reform of the Criminal Code, and the increase in inspections by public authorities require small businesses to adopt a preventive approach in order to avoid penalties, criminal liability, and financial risks.
Why is compliance essential for small businesses?
Although SMEs represent more than 95% of the Spanish business landscape, many mistakenly believe that compliance is something reserved for large corporations. However, current regulations require all companies, without exception, to have prevention mechanisms adapted to their size and risks.
Key reasons include:
Corporate criminal liability: The Criminal Code allows companies, even small ones, to be held liable if they lack adequate controls.
Increase in inspections and penalties by the Labour Inspectorate, Social Security, and the Tax Agency.
New requirements regarding data protection, occupational risk prevention, equality, and transparency.
Requirements from clients and suppliers, especially when participating in tenders or contracts with large companies.
Compliance Checklist 2025
1. Data Protection (GDPR and LOPDGDD)
Small businesses are fully subject to European and Spanish data protection regulations.
Up-to-date record of data processing activities.
Data processing agreements with suppliers.
Risk assessment and security measures.
Properly drafted consent forms, clauses, and policies.
Privacy policy and legal notice on the website.
Protocols for exercising rights (ARCO-POL).
Notification of security breaches within 72 hours.
2. Occupational Risk Prevention (ORP)
All companies, even those with a single employee, must have:
Occupational risk assessment.
Mandatory job-specific training.
Protective equipment and safety protocols.
Emergency plan.
3. Criminal Compliance
Since the reform of the Criminal Code, SMEs may be held criminally liable for offenses committed by directors or employees. They must have:
Criminal risk map adapted to their activity.
Internal controls and procedures.
Decision-making protocol.
Regular supervision and documentary evidence.
Training in ethics and corporate responsibility.
4. Whistleblowing Channel (Law 2/2023)
Since 2023, companies with 50 or more employees are required to implement an internal reporting system.
However, smaller companies may be indirectly required to do so, for example, when working with large corporations or participating in public tenders.
Recommended for SMEs because:
Prevents administrative and criminal risks
Strengthens internal transparency
Improves trust among employees and third parties
5. Equality and Anti-Harassment Protocol
Companies with fewer than 50 employees are not required to have an equality plan, but they must have:
Protocol for the prevention of sexual harassment and harassment based on sex.
Basic equality measures.
Pay register.
6. Tax and Accounting Compliance
Increased supervision by the Tax Agency requires SMEs to ensure:
Proper filing of VAT, Corporate Tax, and Personal Income Tax returns.
Up-to-date accounting records.
Records of economic transactions.
Documentary justification of expenses and deductions.
7. Digital Compliance and Cybersecurity
Digital transformation has made technological compliance essential. Recommended measures include:
Internal security policies.
Access and password controls.
Backups and encryption of sensitive data.
Cybersecurity training for employees.
“Compliance 2025: Essential Checklist for Small Businesses”
The year 2025 is marked by several regulatory updates that particularly affect SMEs:
Greater control over data protection and security breaches.
Strengthening of inspections related to occupational risk prevention and employment.
New digital traceability obligations in certain sectors.
Increase in penalties for documentary non-compliance.
How can we help your company?
At Dr. Frühbeck Abogados, we support SMEs and family businesses in the comprehensive implementation of compliance programs tailored to their size, sector, and risk level.
Our services include:
Regulatory compliance diagnosis and risk analysis.
Implementation of criminal and corporate compliance programs.
Advisory services on data protection, occupational risk prevention, and equality.
Drafting of internal policies and corporate manuals.
Professional training for directors and employees.
Assistance in inspections and sanctioning procedures.
Contact us so we can help you protect your company, avoid legal risks, and ensure efficient regulatory compliance.