Spanish Criminal Procedure Law, Articles 262 and 263
Targeted professionals: All professions with the exception of lawyers, instruction judges and priests
Professional Secrecy Provisions
Conditions for disclosing information
To have knowledge of a committed crime.
Right or duty to report
Duty to report for anyone who due to their status or profession has knowledge about a committed crime.
Existence of disciplinary sanctions in case of non-reporting
A fine and in case of civil servants an administrative sanction
Official Gazette of the State, http://www.boe.es/aeboe/consultas/bases_datos/act.php?id=BOE-A-1882-6036
Date of entering into force