Basque Transparency Law 2026: what companies and public bodies must do

Key data

Public sector entities in the Basque Country and companies working with the Euskadi administration have new obligations since the publication of the Law 3/2026, of May 14, on Transparency of Euskadi. This is not a minor adjustment: it establishes a comprehensive open government framework, creates a new guarantee body and strengthens the whistleblower protection system by aligning it with European regulations.

The law develops the state Law 19/2013 and transposes to the Basque sphere EU Directive 2019/1937 and Law 2/2023 on whistleblower protection. The result is a more demanding regime in active publicity and in the management of internal and external whistleblowing channels.

What does this regulation establish?

Law 3/2026 articulates three major blocks of obligations for the Basque public sector:

A central element of the law is the creation of the Basque Authority of Transparency-Gardena, a new body that centralizes two functions previously dispersed: guaranteeing the right of access to public information and managing the external whistleblowing channel for the Basque sphere.

As for territorial scope, the law affects the entire Basque regional administration, but each institutional level — provincial and local — maintains its own regulation. This means that Basque provincial councils and municipalities are not automatically absorbed by this law, although they may be affected in their relations with the regional administration.

Economic and operational impact

The regulation does not establish penalty amounts or fees for published information. The economic impact is mainly operational and compliance-related: affected entities will need to invest in adapting their internal systems before it comes into force.

The main operational cost focuses are:

• Adaptation of internal information channels: Basque public sector entities will need to review and, where necessary, redesign their internal whistleblowing channels to comply with the standards of EU Directive 2019/1937 and Law 2/2023.
• Active publicity: Expansion of information that must be published proactively, which involves reviewing transparency portals, publication processes and internal responsible parties.
• Relationship with Gardena: Entities will need to know the procedures of the new body to manage information access claims and external complaints.
• Greater scrutiny for linked companies: Companies with contracts, subsidies or links with the Basque administration are exposed to a higher level of transparency regarding their activity with the public sector.

Who does it affect?

• Basque regional administration and all its dependent bodies.
• Public sector of Euskadi: public business entities, public foundations, consortia and other entities of the Basque regional public sector.
• Private companies with links to the Basque administration: contractors, subsidy recipients, concessionaires and any entity that receives Basque public funding or manages public services.
• Provincial and local level: although they maintain their own regulation, Basque provincial councils and municipalities must be aware of interactions with the regional administration.
• Legal and compliance advisors working with Basque public sector entities or with companies that contract with them.

Practical example

A technology services company based in Bilbao that has a service provision contract with the Basque Government worth 2 million euros annually comes under the radar of the new law. With Law 3/2026 in force, information about that contract — object, amount, contractor, deadlines — must be published proactively on the Basque administration's transparency portal with greater detail and updates than before.

Furthermore, if an employee of that company or of the administration itself detects an irregularity in contract execution, they now have access to an external channel managed by the Basque Authority of Transparency-Gardena with the protection guarantees established by EU Directive 2019/1937 and Law 2/2023. The company, for its part, must have its own internal whistleblowing channel operational in accordance with those same standards.

What should companies do now?

1. Identify if your entity falls within the scope of application: Check if your organization is part of the Basque public sector or if it maintains contractual links, subsidies or concessions with the Basque regional administration.
2. Audit the internal whistleblowing channel: Verify that your internal channel complies with the requirements of EU Directive 2019/1937 and Law 2/2023. If you don't have it implemented or it's not updated, now is the time to act.
3. Review active publicity practices: If you are a Basque public sector entity, review what information you publish proactively and compare it with the new expanded obligations of the law.
4. Learn about Gardena's operations: Familiarize yourself with the procedures of the new Basque Authority of Transparency-Gardena, both for information access claims and for managing external complaints.
5. Wait and monitor the entry into force date: The law does not yet specify the exact date of entry into force. Keep watch over regulatory development to avoid missing adaptation deadlines.
6. Consult with specialized advisors: If your company has relevant contracts with the Basque administration, evaluate with your legal advisor the specific impact on your transparency obligations and the management of possible complaints.

Official source

Consult complete regulation in official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-11851