JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following organic law.

PREAMBLE

I

The Penal Code, as stated in the Explanatory Memorandum of the Organic Law 10/1995 of 23 November, protects the basic values and principles of social coexistence, and its content must be adjusted to the changes and to the new needs of the current situation.

The axis of the criteria that inspire this reform corresponds with the strengthening of the transparency of the administration's activity and the regime of responsibility for political parties and trade unions, to which It includes within the general regime of criminal liability of the legal persons from which, until now, they were excluded; and, of the other, with the improvement of the effectiveness of the instruments of control of the income and of the public expenditure, which is revealed as an essential element of the package of measures adopted on the occasion of the economic crisis, In particular, in the case of Spain, particularly severe at European level, and more specifically in the case of Spain, the need to accompany the necessary reforms in the sectors or economic activities concerned; economic activities in which, on the other hand, side, there is a greater perception of fraud and that it is precisely where concrete criminal reforms need to be taken.

To this end, in criminal matters, a thorough review of crimes against the Public Finance and Social Security, regulated in Title XIV of the Penal Code, is necessary. The objectives of the reform in the field of taxation are: the creation of an aggravated type which offers a response to fraud of particular gravity and which increases the prison term to a maximum duration of six years, which in turn determines that the the limitation period for the most serious infringements is ten years; it is possible to pursue the organised plots of tax fraud by facilitating the immediate denunciation once the minimum amount of fraud has been reached; increase the possibilities for the collection of the unpaid tax liability by avoiding the cessation of the procedure In the case of criminal proceedings, technical improvements in the regulation of fraud against the Treasury and the European Union's budget are to be introduced; the Court should be prevented from denouncing those tax authorities which have regularised, in a complete and voluntary manner, their tax situation. Mechanisms are also foreseen to reduce the penalty for those charged who, once the criminal proceedings are initiated, satisfy the tax liability or collaborate in the judicial investigation.

The reform that takes place in crimes against social security affects the basic rate to reduce the amount from which the offence is a crime and to facilitate regularisations. With a scheme similar to that used for the regulation of the tax offence, an aggravated type is introduced which allows the persecution of social plots after which the true employer is hidden to avoid paying dues to security. Social of its workers. At the same time, a specific type is introduced for the criminalisation of social security schemes by means of a differentiated criminal treatment of fraudulent obtaining of aid and subsidies which is offered by a effective response to the cases of fraud with a serious breach of the social security system. In this case, too, an aggravated type is provided for in relation to the new forms of criminal organisation engaged in or propitiating these activities, fictitious companies created for the sole purpose of obtaining benefits from the System.

A modification of the crimes against the rights of the workers provided for in Title XV of the Penal Code is also carried out, in order to punish those who seriously fail to comply with the labor regulations with conduct that also They are unfair unfair competition with respect to companies, entrepreneurs and self-employed workers, who are compliant with their legal obligations.

Finally, within the set of measures proposed to provide transparency to the public sector and strengthen trust in public institutions, a new penal type is established to punish the conduct of concealment, simulation and distortion of public accounts.

II

In the first place, the regulation of the criminal liability of legal persons is modified in order to include political parties and trade unions within the general responsibility regime, deleting the reference to the same as hitherto contained in the derogation provided for in Article 31a (5) of the Criminal Code. In this way, the perception of impunity of these two actors in the political life that moved the previous regulation is overcome, and extends to them, in the assumptions provided by the law, the responsibility for the illicit actions developed on their behalf and for their benefit, by their legal representatives and administrators, or by those subject to the authority of the former when there has been no adequate control over them.

III

Second, technical improvements are made in the criminalization of crimes against the Public Finance in Article 305 of the Penal Code, which aim to facilitate the prosecution of these crimes and correct some of these crimes. deficiencies noted in their application.

A first modification has been to configure the regularization of the tax situation as the true reverse of the crime so that, with the regularization, it is neutralized not only the value of the action, with a full and truthful statement, but also the value of the result by the full payment of the tax liability and not only the tax rate as it currently occurs.

This new configuration of regularisation makes this a practical equivalence relationship with the payment of the tax, as has been highlighted by both the State Attorney General and the Supreme Court, which In a very expressive way they have referred to regularisation as the full return to legality that ends the provisional injury of the protected legal good produced by the defraud consummated with the initial failure of the tax obligations.

In coherence with this new legal configuration of the tax regularization as the reverse of the crime that completely neutralizes the misvalue of the conduct and the value of the result, the regularization of the Tax situation makes the unfair derivative of the initial non-compliance with the tax obligation disappear, and this is reflected in the new wording of the criminal type that leads to the return to legality of the disappearance of the criminal complaint. This amendment is complemented by the amendment of paragraph 4 relating to regularisation by deleting the terms which were regarded as an absolute excuse.

A new paragraph is introduced that allows the Tax Administration to continue the administrative procedure for the collection of the tax liability despite the pendency of the criminal proceedings. With this reform, it is a matter of eliminating situations of privilege and placing the alleged offender in the same position as any other tax debtor, and at the same time increases the effectiveness of the administration's control action: the only one The judgment of the Court of Justice does not paralyse the action of recovery, but may be brought to a standstill by the Judge provided that the payment of the debt is guaranteed or that the Judge considers that damages could be caused by impossible or difficult repair. A requirement of Community law is also being met, since the Community authorities have been calling on Spain to reform its legal system so that the existence of the criminal proceedings does not paralyse the recovery of debts. Taxes constituting own resources of the European Union.

With regard to the determination of the tax rate defrauded, the reform introduces two relevant amendments. On the one hand, it clarifies that the amount defrauded in the revenue area of the European Union's Treasury will be determined by reference to the calendar year. On the other hand, a special rule is introduced in order to be able to pursue organized crime plots immediately from the moment that the fraud exceeds the minimum determining amount of the crime.

A mitigation of the penalty is also foreseen when the alleged perpetrators of the crimes recognize their commission and fully satisfy the tax liability or collaborate with the Authorities for the investigation of the facts and, where appropriate, the identification or capture of other persons responsible, provided that such recognition, payment and cooperation occur within a short period of time.

Also within the crimes against the Public Finance, a new type is provided for aggravated by Article 305 bis to criminalize the conduct of greater gravity or greater complexity in its discovery, which are sanctioned with a penalty For a maximum of six years, the application of Article 131 of the Penal Code would lead to an increase in the limitation period to ten years in order to make it more difficult for these serious behaviors to go unpunished for the passage of time. It is considered to be aggravated cases where the amount of the defrauded quota exceeds EUR 600 000, a quantitative limit pointed out by the case-law; those in which the fraud is committed within an organization or of a criminal group; or in which the use of persons, businesses, instruments or territories makes it difficult to determine the identity or property of the true tax liability or liable for the offence or the amount defrauded. With the express reference to tax havens and territories of zero taxation it is given greater certainty and legal certainty to the precept as long as these are already defined in the additional provision of Law 36/2006, of 29 of November, measures for the prevention of tax fraud.

In addition, the wording of Article 306 of the Criminal Code is amended to clarify the difference in the typical conduct with that provided for in Article 305 (3), and to recast the current Articles 306 and 309 in a single precept. The cases in which the fraud does not reach fifty thousand euros but exceeds the four thousand euros are punished as crimes in article 305 (3) and in article 306, disappearing the classification as lack of the current Articles 627 and 628.

Finally, article 310 bis of the Penal Code is amended due to the need to harmonise the penalty imposed on legal persons responsible for crimes against the Public Finance, with the already foreseen for the The Court of the Court of the Court of the Court of the Court of the Court of the Court of the Court of the Court of the Court of the European Court of the European Court of Criminal Court of the European Court of new second paragraph, which provides for the imposition on the legal persons responsible for these offences of The penalties provided for in Article 33 (7) (f) of the Treaty are generally provided for and that Article 305 (1) of the Treaty provides for natural persons.

IV

In terms of crimes against Social Security, Article 307 of the Penal Code is reformed in order to reduce to fifty thousand euros the amount that the criminal type establishes as an objective condition of punishment. The fixing of the limit must be based on economic, political and social criteria. The current social and economic reality highlights the need to act, with greater force, in the face of the allegedly criminal conduct and organized plots that endanger the financial sustainability of the Security System. Social. The reduction in the amount of the criminal type allows criminal penalties to be imposed which are currently only administratively punishable and which are the subject of a strong social reproach at a time of special economic difficulty in the the business scope such as the current ones.

In practice, they assume that there is no crime against Social Security for the mere fact that the listing documents have been filed, without going into an assessment of whether they are truthful and complete. It is also common that in the cases of fraud involving persons involved, the presentation of apparently correct listing documents is part of the deception. For this reason, a final point has been added to clarify that the mere presentation of the listing documents does not preclude fraud if it is accredited by other facts. The subsection does not imply any conceptual modification, but rather tries to fix the authentic interpretation of the norm.

The paragraph has also been included in Article 305 referring to the crime against the Public Finance in order to prevent its absence from being interpreted as meaning that the mere presentation of statements or autoliquidations excludes in any case the defraud.

A new type of aggravated type of conduct is also introduced in cases of particularly serious conduct for the amount eluded or other concurrent circumstances of particular entity, such as the use of companies or persons involved to conceal the real responsibility for the payment of the Social Security contributions, and which justify a greater criminal complaint. The aggravation of the penalty has led to the extension of the period of limitation of the crime, which is fundamental in these cases because of its complexity of difficult and late detection, and that with the extension of the maximum sentence to six years of imprisonment, one more currently in force, extends the limitation period to ten years.

For both the ordinary and the aggravated type it has been considered appropriate to collect in such a way the imposition on the person responsible for the ancillary penalties of loss of the possibility of obtaining grants or aids and of the the right to benefit from tax or social security benefits or incentives, the duration of which will vary according to the severity of the type.

In parallel with the crime against the Public Finance, the regularization of the situation in the face of social security is configured as the reverse of the crime that completely neutralizes the misvalue of the conduct and the disvalue of the result, so that the criminal character of the initial non-compliance with the obligation to social security is removed.

Article 308 of the Criminal Code relating to the fraud of aid or grants of public administrations or of social security is also amended. Due to the old concept of subsidisation and to certain jurisprudential interpretations, it has been considered as a subsidy for unemployment benefit and benefit. It has therefore been understood that in these cases only fraud existed when the amount exceeded the figure of 120 thousand euros, the other cases being decriminalized. For this reason, Article 308 of the Penal Code is reformed in order to keep in the regulation of subsidy fraud only the aid and subsidies of the Public Administrations when the amount exceeds the figure of one hundred and twenty thousand euros. In the case of benefits from the Social Security system, the fraudulent behaviour is typified by a new precept, Article 307, which punishes them with a penalty adjusted to the seriousness of the event: six months ' imprisonment three years in the ordinary cases; fine from the same to the sextuplo in the cases that do not have special gravity; and prison of two to six years and fine of the so much to the sextuplo in the alleged aggravated. In all cases, the person responsible for the loss of the possibility of obtaining grants and the right to benefit from tax or social security benefits or incentives is also provided for. This solution allows for better criminal treatment of fraudulent conduct against Social Security, and avoids the risk of impunity for those serious frauds that up to now did not exceed the established quantitative limit.

Article 307 ter, in the specific treatment of these fraudulent conduct, also comes to facilitate the pursuit of the new organized schemes of fraud against Social Security which, through the creation of fictitious companies, have for the sole purpose the obtaining of benefits of the System with the consequent aggravation of the penalty.

V

The current configuration of the crime against workers ' rights contained in Article 311 of the Penal Code, in consideration of the subjective elements required for the concurrency of the illegal, makes it difficult to apply (a) criminal law in order to require liability to those who, collectively, are failing to fulfil their obligations in relation to compulsory insurance, or for the purposes of the mandatory authorisations to work for those in their business activity.

Who, in a massive or collective way, resorts to the use of workers without having formalized their incorporation into the Social Security System that corresponds to them, or without having obtained the mandatory authorization to work in the case of foreigners who need it, should deserve the corresponding criminal complaint.

The damages caused by these behaviors are evident. On the one hand, the denial of the rights that in the field of social security can correspond to the workers for the period in which they render their services irregularly. On the other hand, the pernicious effects on economic and business relations of the fact that there are those who produce goods and services at very lower labour costs than those who have to bear the costs of doing so with its legal obligations in the field, which distorts competitiveness and disincentives the business initiative.

If the conduct is serious in any case, and therefore already condemned as such in the administrative field, the criminal sanction is made to depend on a certain number of employed and affected workers, in line with the limitation of the punitive reproach for the most serious behaviors.

The very seriousness of these behaviors motivates the sanction to be extended to the possible imposition of a maximum penalty of six years in prison, which again allows the limitation period to be increased to ten years.

VI

Article 398 of the Penal Code is amended to exclude certificates relating to Social Security and Public Finance from the type. It is not uncommon to falsify the status certificates of insurance companies which, as contractors or subcontractors, refer to the main undertakings or contractors in the context of the relationship between the two companies. legal status of contracts or subcontracts. In the case of a criminal type of certificate false, the question of whether they should be classified as false in an official document committed by individuals, or as false certificates committed by individuals. A new wording of Article 398, which is referred to in Article 399 of the Criminal Code, has been deemed appropriate, which restricts its application to the falsehood of certificates of minor importance and which expressly excludes any certificate relating to the Social Security and Public Finance, given the importance of the legal traffic of false certificates in the field of taxation and social security.

VII

Finally, a new article 433 bis is included, the purpose of which is to provide maximum transparency to the public sector and to guarantee confidence in the veracity of the information that reflects the economic situation of the administrations and public entities.

For this purpose, the public authority or official who distorts the accounting, documents or information that must reflect their economic situation is punished, when this is carried out in an appropriate manner to cause injury. the economic entity of which it is dependent. The rule incorporates a rule that solves the problems of possible competition of this crime with that of documentary falsehood, of preferential application, and will be therefore in particular applicable to the falsification and mendacity of internal documents that, without However, they are relevant to the adoption of decisions of economic importance.

Likewise, the distortion of the economic relevance information that is not initially part of a document is typified, but it finds subsequent reflection in it. In this way the problems of typicality can be solved that can be considered when the author does not issue the false document, but it is limited to introduce the mendaz information that is then incorporated to a documentary support written or from another nature.

And, for the same purpose, the facilitation of that information to third parties is typified, when such conduct is appropriate to cause economic injury to the Administration.

All of these behaviors, in so far as they are not supposed to falsify public or official documents-punishable by Articles 390 and 393 of the Penal Code-punishable by fines and disablement, and punishment in the event of an effective cause of the economic injury.

Single item. Amendment of the Organic Law 10/1995 of 23 November of the Penal Code.

Organic Law 10/1995 of 23 November of the Penal Code is amended as follows:

One. The first subparagraph of Article 31a (5) is amended, which is read as follows:

" 5. The provisions relating to the criminal liability of legal persons shall not apply to the State, the territorial and institutional authorities, the Regulatory Bodies, the Agencies and the Public Entities. Business, international organizations governed by public law, or those other than public powers of sovereignty, administrative or in the case of State-owned commercial companies that implement public policies or provide services of general economic interest.

(...) "

Two. Article 305 is worded as follows:

" 1. The one that, by way of action or omission, defraud to the State Public Finance, autonomic, foral or local, avoiding the payment of taxes, amounts withheld or that would have been due to withhold or income to account, obtaining unduly returns or enjoying tax benefits in the same way, provided that the amount of the fee defrauded, the amount not entered in the withholding tax or income on account or the tax returns or benefits unduly obtained or enjoyed exceeds one hundred and twenty A thousand euros will be punished with the prison sentence of one to five years and fine of the the said amount, unless the tax situation has been regularised in the terms of paragraph 4 of this Article.

The mere presentation of statements or self-actions does not preclude fraud, when it is credited for other facts.

In addition to the penalties identified, the person responsible shall be liable for the loss of the possibility of obtaining grants or public aid and of the right to benefit from tax or social security benefits or incentives during the period Three to six years.

2. For the purposes of determining the amount referred to in the preceding paragraph:

(a) In the case of taxes, deductions, income on account or returns, newspapers or periodic declarations, the defraud shall be the defrauded of each tax or declaration period, and if these are less than twelve months, the amount of the defrauded shall relate to the calendar year. Notwithstanding the foregoing, in cases where the fraud is carried out within an organisation or criminal group, or by persons or entities acting under the guise of a real economic activity without developing it in a manner effective, the offence shall be punishable from the moment the quantity laid down in paragraph 1 is reached.

(b) In other cases, the amount shall be understood as referring to each of the different concepts for which a taxable event is liable to be settled.

3. The same penalties shall be imposed where the conduct described in paragraph 1 of this Article is committed against the European Union's finances, provided that the amount of fraud exceeded by EUR 50 000 within a calendar year. Notwithstanding the foregoing, in cases where the fraud is carried out within an organisation or criminal group, or by persons or entities acting under the guise of a real economic activity without developing it in a manner effective, the offence shall be punishable from the moment the amount fixed in this paragraph is reached.

If the amount defrauded does not exceed fifty thousand euros, but will exceed four thousand, a prison term of three months will be imposed on a year or fine of the same to the triplet of the said amount and the loss of the possibility of to obtain grants or public aid and the right to benefit from tax or social security benefits or incentives over the period from six months to two years.

4. The tax situation shall be considered to be regularized when the tax liability has been applied to the full recognition and payment of the tax liability, before the tax authorities have notified the tax authorities of the start of actions. verification or investigation to determine the tax debts which are the subject of the regularisation or, in the event that such proceedings have not taken place, before the Prosecutor's Office, the State Advocate or the representative (a) a procedural law of the regional authorities in question, whether or not it is (a) denunciation against the person addressed, or before the Prosecutor's Office or the Judge of Instruction carries out actions to enable him to have formal knowledge of the initiation of proceedings.

Likewise, the effects of the regularisation provided for in the preceding paragraph will be applicable when tax debts are met once the Administration's right to its determination is prescribed on an administrative basis.

Regularization by the tax liability of its tax situation will prevent it from being persecuted for possible accounting irregularities or other instrumental falsehoods that, exclusively in relation to the tax liability the subject of regularisation, he himself may have committed in advance of the regularisation of his tax situation.

5. Where the Tax Administration finds evidence of a crime against the Public Finance, it may liquidate separately, on the one hand, the concepts and amounts that are not linked to the possible crime against the public treasury. Public finances, and on the other hand, those who are linked to the possible crime against the Public Finance.

The settlement indicated in the first place in the preceding paragraph shall follow the ordinary processing and shall be subject to the own resources regime of any tax settlement. And the liquidation that in its case derives from those concepts and amounts that are linked with the possible crime against the Public Finance will continue the processing that the tax regulations will establish, without prejudice to the fact that adjust to what is decided in the criminal proceedings.

The existence of the criminal procedure for crimes against the Public Finance will not paralyze the action to recover the tax liability. The Tax Administration may initiate proceedings for recovery, unless the Judge, on his own initiative or at the request of a party, has agreed to suspend the proceedings, subject to the provision of security. If no guarantee can be provided in whole or in part, the Judge may exceptionally agree to the suspension with full or partial waiver of guarantees if I appreciate that the execution could cause irreparable damage or very difficult repair.

6. The Judges and Courts may impose a lower penalty on the offender or the perpetrator of the offence in one or two degrees, provided that, before two months elapse from the summons as an imputed, the tax liability is satisfied and acknowledged judicially the facts. The foregoing shall also apply in respect of other members of the criminal offence or the perpetrator of the crime, when they actively collaborate to obtain decisive evidence for the identification or capture of other persons. responsible, for the complete clarification of the criminal acts or for the investigation of the assets of the tax liability or other persons responsible for the crime.

7. In the proceedings for the offence referred to in this Article, for the execution of the penalty of fine and the civil liability, which shall include the amount of the tax liability that the Tax Administration has not liquidated by prescription or Another legal cause in the terms provided for in Law 58/2003, General Tax, of December 17, including their interest on late payment, the Judges and Courts will seek the assistance of the services of the Tax Administration that will require them to the administrative procedure for the award in the terms set out in that Law. "

Three. Article 305a is added, which is worded as follows:

" 1. The offence against the Public Finance will be punishable by imprisonment of two to six years and a fine of double to the sixfold of the fee defrauded when the defraud is committed in one of the following circumstances:

(a) That the amount of the fee defrauded exceeds six hundred thousand euros.

b) That the defraud has been committed within an organization or a criminal group.

c) That the use of natural or legal persons or entities without legal personality interposed, business or fiduciary instruments or tax havens or territories of zero taxation conceals or hinders the determination of the the identity of the tax liability or the person responsible for the offence, the determination of the amount of fraud or the assets of the tax liability or the person responsible for the offence.

2. All the other forecasts contained in Article 305 shall apply to the assumptions described in this Article.

In these cases, in addition to the penalties identified, the person responsible shall be liable for the loss of the possibility of obtaining grants or public aid and of the right to benefit from the tax or social security benefits or incentives. during the four to eight year period. "

Four. Article 306 is worded as follows:

" The action or omission of fraud against the general budget of the European Union or others administered by the European Union, in excess of fifty thousand euros, avoiding, outside the cases referred to in paragraph 3 of the Article 305, the payment of amounts to be entered, giving the funds obtained a different application from that to which they are intended or improperly obtaining funds by distorting the conditions required for their granting or concealing the that they would have prevented her, will be punished with the prison term of one to five years and a fine of the sextuplo of the said amount.

If the amount defrauded or improperly applied does not exceed fifty thousand euros, but will exceed four thousand, a prison sentence of three months will be imposed on a year or fine of the same to the triplet of the said amount and the loss the possibility of obtaining grants or public aid and the right to benefit from tax or social security benefits or incentives over the period from six months to two years. "

Five. Article 307 is worded as follows:

" 1. The fact that, by way of action or omission, social security fraud is circumventing the payment of the quotas of this and the concepts of joint collection, unduly obtaining refunds of the same or enjoying deductions for any concept also If the amount of the fees defrauded or the undue returns or deductions exceeds fifty thousand euros, it shall be punishable by imprisonment of one to five years and a fine of the same amount of the same amount of the said amount except which has regularised its situation with regard to social security under the terms of paragraph 3 of the Article.

The mere filing of the listing documents does not preclude the defrauding, when it is credited for other facts.

In addition to the penalties identified, the person responsible shall be liable for the loss of the possibility of obtaining grants or public aid and of the right to benefit from tax or social security benefits or incentives during the period Three to six years.

2. For the purposes of determining the amount referred to in the preceding paragraph, the total amount shall be reduced for four calendar years.

3. The situation in the case of social security shall be deemed to be regularised if the person concerned has been obliged to pay the full recognition and payment of the debt before he has been notified of the initiation of proceedings. (a) the inspection of such debts or, where such proceedings have not been carried out, before the Ministry of Public Security or the Prosecutor's Office of the European Communities disputes or complaints against the person addressed or before the the Ministry of the Prosecutor or the Judge of Instruction to carry out actions that allow him to have knowledge formal initiation of proceedings.

Likewise, the effects of the regularisation provided for in the preceding paragraph will be applicable when debts to the Social Security are met once the Administration's right to its determination is prescribed. administrative.

The regularisation of the situation in the face of social security will prevent the said subject from being persecuted for possible accounting irregularities or other instrumental falsehoods which, exclusively in relation to the debt regularisation, the same may have been done prior to the regularisation of their situation.

4. The existence of a criminal procedure for the offence of social security shall not bring the administrative procedure for the liquidation and recovery of the debt contracted with the Social Security into a standstill unless the Judge agrees to the provision of guarantee. In the event that no guarantee can be provided in whole or in part, the Judge may, by way of exception, agree to the suspension with full or partial waiver of the guarantees, in the event that he appreciates that the execution could cause damage. irreparable or very difficult to repair. The administrative settlement will ultimately be adjusted to what is decided in the criminal proceedings.

5. The Judges and Courts may impose a penalty on the person in front of the Social Security or the perpetrator of the offence in one or two degrees, provided that, before two months after the court summons as an imputed, it satisfies the Social Security and judicially acknowledge the facts. The foregoing shall also be applicable in respect of other members of the debtor other than the debtor to the Social Security or the perpetrator of the crime, when they actively collaborate to obtain decisive evidence for the identification or capture of other persons responsible for the complete clarification of the criminal acts or for the investigation of the assets of the person in front of the Social Security or other persons responsible for the crime.

6. In the proceedings for the offence referred to in this Article, for the execution of the penalty of fine and the civil liability, which shall include the amount of the debt to the Social Security which the Administration has not liquidated by prescription or other legal cause, including their interest on late payment, the Judges and Courts shall seek the assistance of the services of the Social Security Administration which shall require them by the administrative award procedure. "

Six. A new 307 bis is introduced, which is worded as follows:

" 1. The crime against Social Security will be punishable by imprisonment of two to six years and a fine of double to the amount of the amount when in the commission of the offence there is one of the following circumstances:

(a) That the amount of the fees defrauded or of the undue returns or deductions exceeds one hundred and twenty thousand euros.

b) That the defraud has been committed within an organization or a criminal group.

c) That the use of natural or legal persons or entities without legal personality interposed, business or fiduciary instruments or tax havens or territories of zero taxation conceals or hinders the determination of the the identity of the person responsible for the social security or the person responsible for the offence, the determination of the amount defrauded or the assets of the person in front of the social security or the person responsible for the offence.

2. The assumptions described in this Article shall apply to all the other forecasts contained in Article 307.

3. In these cases, in addition to the penalties identified, the person responsible shall be liable for the loss of the possibility of obtaining grants or public aid and of the right to benefit from tax or social security benefits or incentives during the period of four to eight years. "

Seven. A new Article 307 ter is introduced, with the following wording:

" 1. Those who obtain, for themselves or for another, the enjoyment of the benefits of the Social Security System, the undue prolongation of the system, or facilitate their obtaining, by means of the error provoked by the simulation or misrepresentation of facts, or the Conscious concealment of facts from which he had the duty to report, thereby causing injury to the Public Administration, will be punished with the penalty of six months to three years of imprisonment.

When the facts, in view of the amount defrauded, of the means employed and of the personal circumstances of the author, are not of particular gravity, they will be punished with a penalty of fine of the same to the sextuplo.

In addition to the penalties identified, the person responsible shall be liable for the loss of the possibility of obtaining grants and the right to benefit from the tax or social security benefits or incentives during the three-to-six period. years.

2. Where the value of the benefits exceeds EUR 50 000 or has occurred in any of the circumstances referred to in Article 301a (1) (b) or (c), a prison term of two to six years shall be imposed, and fine of the sextuplo.

In these cases, in addition to the penalties identified, the person responsible will be liable for the loss of the possibility of obtaining grants and the right to enjoy the benefits or tax incentives or social security during the period Four to eight years.

3. It shall be exempt from criminal liability in relation to the conduct described in the preceding paragraphs which reintegrates an amount equal to the value of the received benefit increased in an annual interest equal to the legal interest of the increased by two percentage points, from the time it received them, before the initiation of inspection and control measures in relation to them was notified to it or, in the event that such action was not taken produced, before the Prosecutor's Office, the State Advocate, the Social Security Court, or the representative of the local or regional administration in question, interpose a complaint or complaint against the person addressed or before the Prosecutor's Office or the Judge of Instruction carries out actions that allow him to have formal knowledge of the initiation of proceedings.

The exemption from criminal liability referred to in the preceding paragraph will also be subject to such a subject by possible instrumental falsehoods which, exclusively in relation to the benefits defrauded of reintegra, the same may have been committed prior to the regularisation of their situation.

4. The existence of a criminal procedure for any of the offences referred to in paragraphs 1 and 2 of this Article shall not prevent the competent authority from requiring the reimbursement of the benefits unduly obtained. The amount to be reintegrated shall be deemed provisionally fixed by the Administration, and shall then be adjusted to what is finally resolved in the criminal proceedings.

The criminal procedure will also not paralyse the action of recovery of the competent administration, which may initiate proceedings directed at recovery unless the Judge, ex officio or at the request of a party, has agreed to the suspension of the performance of the performance prior to the performance of the guarantee. If no guarantee can be provided in whole or in part, the Judge may exceptionally agree to the suspension with full or partial waiver of guarantees if I appreciate that the execution could cause irreparable damage or very difficult repair.

5. In proceedings for the offence referred to in this Article, for the execution of the penalty of fine and civil liability, the Judges and Courts shall seek the assistance of the services of the Administration of Social Security. will be required by the administrative award procedure.

6. The provisions of Article 307 (5) of the Criminal Code shall apply to the cases referred to in this Article. "

Eight. Article 308 is worded as follows:

" 1. The person who obtains grants or aid from the Public Administrations in an amount or for a value of more than one hundred and twenty thousand euros by distorting the conditions required for their grant or by concealing those that would have prevented it from being punished with the imprisonment of one to five years and a fine of that amount to the sixfold of his or her amount unless he carries out the reimbursement referred to in paragraph 5 of this Article.

2. The same penalties shall be imposed on those who, in the course of an activity which is wholly or partly covered by public administration funds, apply them in excess of one hundred and twenty thousand euros for purposes other than those for which they are the grant or aid was granted unless it carries out the reimbursement referred to in paragraph 5 of this Article.

3. In addition to the penalties identified, the person responsible shall be liable for loss of the possibility of obtaining grants or public aid and of the right to benefit from tax or social security benefits or incentives for a period of three to six years.

4. For the purpose of determining the amount of fraud, it shall be the calendar year and shall be grants or aid obtained for the promotion of the same eligible private activity, even if they come from different administrations or entities. public.

5. The reimbursement referred to in paragraphs 1 and 2 shall be deemed to have been carried out where the grant or aid recipient proceeds to return the grants or aid unduly paid or applied, increased in the interest of late payment. (a) in the case of grants from the time when they received them, and it is carried out before the initiation of verification or inspection proceedings has been notified in respect of such subsidies or aid or, in the case of such aid, (a) action would not have taken place before the Prosecutor's Office, the State Advocate or the representative of the the regional or local authority concerned, interpose a complaint or complaint against the person addressed or before the Prosecutor's Office or the Judge of Instruction carries out actions that allow him to have formal knowledge of the initiation of Proceedings. The drawback shall prevent the subject from being persecuted for possible instrumental falsehoods which, exclusively in relation to the debt subject to regularisation, he himself may have committed prior to the regularisation of his situation.

6. The existence of a criminal procedure for any of the offences referred to in paragraphs 1 and 2 of this Article shall not prevent the competent authority from requiring the reimbursement of grants or aid unduly applied. The amount to be reintegrated shall be deemed provisionally fixed by the Administration, and shall then be adjusted to what is finally resolved in the criminal proceedings.

The criminal procedure will also not paralyse the recovery action of the Administration, which may initiate proceedings directed at recovery unless the Judge, ex officio or at the request of a party, has agreed to suspend the proceedings. performance of the performance of the guarantee. If no guarantee can be provided in whole or in part, the Judge may exceptionally agree to the suspension with full or partial waiver of guarantees if I appreciate that the execution could cause irreparable damage or very difficult repair.

7. The Judges and Courts may impose a penalty of less than one or two degrees on the person responsible for this offence, provided that, before two months have elapsed since the court summons as a defendant, he shall carry out the reimbursement referred to in paragraph 5. and judicially acknowledge the facts. The foregoing shall be equally applicable in respect of other members of the offence other than the offender or the perpetrator of the offence, when they actively collaborate to obtain decisive evidence for the identification or capture of others. responsible, for the complete clarification of the criminal acts or for the investigation of the assets of the obligor or the person responsible for the crime. "

Nine. Article 310 a is worded as follows:

" When in accordance with Article 31a a legal person is responsible for the offences listed in this Title, the following penalties shall be imposed:

a) Multa of both the amount defrauded or improperly obtained, if the offence committed by the natural person has a prison term of more than two years.

b) Double to quadruple the amount of defrauded or improperly obtained, if the offence committed by the natural person has a prison term of more than five years.

(c) Multa from six months to one year, in the cases referred to in Article 310.

In addition to those identified, the legal person responsible shall be liable for the loss of the possibility of obtaining grants or public aid and of the right to benefit from tax or social security benefits or incentives. during the three to six year period. The prohibition may be imposed in order to contract with public administrations.

Served by the rules laid down in Article 66a, the Judges and Courts may also impose the penalties laid down in Article 33 (7) (b), (c), (d), (e) and (g). "

Ten. Article 311 is worded as follows:

" They will be punished with prison sentences of six months to six years and fine of six to twelve months:

1. Those who, by means of deception or abuse of a situation of need, impose on the workers to their service conditions of employment or of social security that harm, suppress or restrict the rights that they have recognized by legal provisions, collective agreements or individual contracts.

2. º. Those who simultaneously occupy a plurality of workers without communicating their discharge in the corresponding social security system or, where appropriate, without having obtained the corresponding work authorization, provided that the number of workers concerned is at least:

a) twenty-five percent, in companies or job centers that occupy more than a hundred workers,

b) fifty percent, in companies or job centers that occupy more than ten workers and no more than one hundred, or

c) the totality of the same, in the companies or job centers that occupy more than five and no more than ten workers.

3. The ones that in the case of the transmission of companies, with knowledge of the procedures described in the previous paragraphs, maintain those conditions imposed by another.

4. º If the conduct outlined in the previous paragraphs is carried out with violence or intimidation, the highest penalties shall be imposed. "

Once. Article 398 is worded as follows:

" The public authority or official who will deliver false certification with little significance in the legal traffic will be punished with the penalty of suspension from six months to two years.

This provision shall not apply to certificates relating to social security and to public finances. "

Twelve. Article 433 a is added, which is worded as follows:

" 1. The public authority or civil servant who, in order to cause economic damage to the public entity on which he is dependent, and outside the cases provided for in Article 390, shall distort his accounts, the documents to be reflected in his the economic situation or the information contained therein, shall be punishable by the penalty of special disablement for employment or public office for one to ten years and a fine of twelve to twenty-four months.

2. The same penalties shall be punishable by the public authority or official, who is in a position to cause economic damage to the public entity on which he is dependent, to provide third parties with information relating to the economic situation of the latter or any of the documents or information referred to in the previous paragraph.

3. If the economic damage to the entity is caused, the prison sentences of one to four years shall be imposed, special disablement for employment or public office for three to ten years and a fine of twelve to twenty-four months. "

Single additional disposition. Effects of the special tax return.

They shall be deemed to be declared within the time limit laid down in the rules of each tax in respect of each tax period in which they are to be charged, the income initially not declared regularised by the declaration Special tax provided for in the first provision of Royal Decree-Law 12/2012 of 30 March introducing various tax and administrative measures aimed at reducing the public deficit.

Single repeal provision.

1. Articles 309, 627 and 628 of the Organic Law 10/1995 of 23 November of the Penal Code are repealed.

2. The provisions of this Organic Law are repealed as many provisions are repealed.

Final disposition first. Adequacy of the causes of ineligibility

The causes of ineligibility contained in Article 6 of the Organic Law 5/1985 of 19 June, of the General Electoral Regime will be adapted, through the appropriate legislative modification, to those arising from the violations that in good governance is included, where appropriate, in standards of legal status.

Final disposition second. Entry into force.

This Organic Law shall enter into force on the twentieth day of its full publication in the "Official Gazette of the State."

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this organic law.

Madrid, December 27, 2012.

JOHN CARLOS R

The President of the Government

MARIANO RAJOY BREY