La responsabilidad penal de la persona jurídica en el derecho español. Especial referencia al delito fiscal

Abstract

In the present paper we will study the current regime in the article 31 bis of the Spanish Penal Code, regulation that imputes criminal responsibility to the legal entity as a corporate author, putting attention on its application referred to the tax fraud. Specifically, and after some preliminary issues of importance, we will focus on the most relevant aspects of the reform of the Spanish legal-criminal order, operated by the Organic Law 1 of 2015: crime prevention models, the system of exemption from the criminal liability of the legal person, the minimum conditions of the criminal programs and the figure of the compliance officer.