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Informes Periciales de Experto Independiente

Economic Crime

Disloyal Management



Occurs when a person who has powers to administer the assets of others (by law, entrusted by the authority or assumed by means of a legal transaction) infringes them, exceeding them in the exercise thereof, and causes damage to the administered assets.

Art 252 of the Criminal Code



Is committed when a person makes a thing (money, effects, securities or any other movable thing), received in deposit, commission or custody, or entrusted by virtue of any other title that produces the obligation to deliver or return them, his own, or denies having received them.

Art 253 and 254 of the Criminal Code

Money Laundering



Crime against wealth and the socio-economic order that consists of carrying out certain actions with the aim of incorporating certain assets that come from illegal actions into the legal economic traffic.

Art 298 to 304 of the Penal Code



The offence of corruption or bribery in business takes place when:


  • An officer, director, administrator, employee or collaborator of an enterprise receives, solicits or accepts an unjustified benefit or advantage of any nature, or offer or promise to obtain it, for himself or for a third party, as consideration for unduly favouring another in the acquisition or sale of goods, or in the contracting of services or in business relations.

  • An unjustified benefit or advantage, of any nature whatsoever, is promised, offered or granted to an officer, director, employee or collaborator of a company, for himself or for a third party, as consideration for unduly favouring him or a third party over others in the acquisition or sale of goods, the procurement of services or in business relations.

  • By offering, promising or giving any undue advantage or benefit, pecuniary or otherwise, corrupt or attempt to corrupt, by themselves or through an intermediary, an authority or public official for their own benefit or for the benefit of a third party, in order that they act or refrain from acting in connection with the exercise of public functions to obtain or retain a contract, business or any other competitive advantage in the conduct of international economic activities.

Art 286 bis to 286 quater of the Penal Code

Tax Offence

Tax Offence

The offence against the Public Treasury and Social Security consists of defrauding, by action or omission, avoiding the payment of taxes and quotas, amounts withheld or that should have been withheld or payments on account of remuneration in kind, unduly obtaining refunds or enjoying tax benefits or deductions in the same way, provided that the amount of the defrauded quota, the amount not paid of the withholdings or payments on account or of the refunds or tax benefits unduly obtained or enjoyed exceeds 120,000 euros.

Art 305 to 310 bis of the Criminal Code

Corporate Crime




  • Accounting misrepresentation

  • Imposing or taking advantage of agreements that are abusive or detrimental to the company's interests.

  • Denying or preventing a shareholder from exercising the right to information, participation in the management or control of the company's activities, or subscription.

  • Impeding the actions of persons or bodies responsible for inspection and supervision.

Art 290 to 297 of the Criminal Code



Occurs when another person is deceived, for profit, inducing him to carry out an act of disposition to his own or another's detriment. Fraudsters are also considered to be fraudsters: 


  • Those who, for profit and using some computer manipulation or similar artifice, obtain a non-consensual transfer of any patrimonial asset to the detriment of another.

  • Those who manufacture, introduce, possess or provide computer programmes specifically intended for the commission of frauds.

  • Those who, using credit or debit cards, or traveller's cheques, or the data contained in any of them, carry out operations of any kind to the detriment of their holder or a third party.

Art 248 to 251 bis of the Criminal Code

Frustration of implementation

Frustration of implementation

Frustration of execution offences mainly consist of:

  • The seizure of assets to the detriment of creditors.

  • Acts of disposing of assets or generating obligations that delay, hinder or impede the effectiveness of a seizure or of an enforcement procedure, initiated or foreseeable to be initiated.

  • The presentation to the authority or official in charge of an incomplete or mendacious list of assets or assets, with the aim of delaying, hindering or preventing the satisfaction of the creditor in an enforcement procedure.

  • The use of assets seized by a public authority that have been deposited without being authorised to do so.

Art 257 to 258 of the Criminal Code

Insolvency Punishable



The offence of punishable insolvency is committed when acts are carried out that harm the interests of creditors when there is an imbalance of assets, so that the creditor is unable to satisfy his claims. 

Art 259 to 261 bis of the Criminal Code

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