Does any allegation of a breach made by the reporting person entitle to protection? (Article 2) No. Law 2/2023 grants protection only to people who report on violations collected in a limited material area. On the one hand, it is limited to certain breaches of Union Law. These are, for example, breaches in the areas of public procurement; financial services, products and markets; prevention of money laundering and terrorist financing; product safety; transport security; environmental protection; radiation protection and nuclear safety; food and feed safety; animal health and welfare; public health; consumer protection; protection of privacy and personal data; and security of networks and information systems. On the other hand, it is extended (not provided for in the Directive) to actions or omissions constituting a serious or very serious criminal or administrative offence.