How can an infringement be reported in accordance with Law 2/2023? (Articles 4, 16 and 28) The internal channel is the preferred way to report on the actions or omissions provided for in article 2, provided that the infringement can be dealt with effectively and if the complainant considers that there is no risk of retaliation. The law establishes that the internal channel must allow communications to be made in writing, verbally, or in both ways. The written information may be sent by post or by any electronic means enabled for this purpose that meets the legal guarantees. Verbal information may be transferred by telephone or through a voice messaging system. In addition, at the request of the reporter, it can also be presented through a face-to-face meeting within a maximum period of 7 days. However, any natural person may inform, before the A.A.I. or the corresponding regional authorities or bodies (this is the case of the Anti-Fraud Office, which acts as an external channel), on the actions or omissions included in the scope of application of the Law, either directly or prior communication through of the internal channel. Finally, there is the possibility of making a public disclosure (that is, making the information available to the public), which will give the right to protection if the legal conditions are met.