(Articles 8, 11, 12 and 14)
With regard to the private sector, the Law only provides that legal entities that have between 50 and 249 employees, and that so decide, can share with each other the Internal Reporting System and the resources intended for the management and processing of communications, whether they manage them or whether this management has been outsourced (art. 6.1 must be taken into account, however), and also provides that the guarantees provided for in the Law must be respected. On the other hand, according to article 8 of the Law, the person in charge of the system cannot be shared, so there should be one for each entity.
With regard to the public sector, in accordance with article 14 and despite the apparent contradiction between the first and third sections, certain entities can share the Internal Reporting System and the resources intended for investigations and processing. In any case, there must be a person in charge of the System for each entity and it must be clear to users which entity they are reporting to. This could be ensured if the corresponding platform includes an "entrance" for each entity as would, for example, be the case of a certain municipality, even though the System is shared by a series of municipalities. The Law does not seem to allow entities such as professional associations (corporations under public law) to share the Internal System, except for city councils (among themselves or with other public administrations) and certain related or dependent entities.
There are other provisions in relation to groups of companies in article 11 of the Law.
