Article 127 of the Penal Code

  Penal Code

1. Any penalty imposed for a intentional crime it will carry with it the loss of the effects that come from it and of the goods, means or instruments with which it has been prepared or executed, as well as the proceeds from the crime, whatever the transformations that may have undergone.

2. In cases in which the law provides for the imposition of a custodial sentence of more than one year for the commission of a reckless crime, the judge or court may order the loss of the effects that come from it and the assets, means or instruments with which it was prepared or executed, as well as the proceeds from crime, whatever the transformations they may have undergone.

3. If for any reason it is not possible to forfeiture of the assets indicated in the previous sections of this article, the confiscation of other assets will be agreed for an amount that corresponds to their economic value, and to that of the profits that would have been obtained from them. The same will be done when the confiscation of certain assets, effects or profits is agreed, but their value is less than what they had at the time of their acquisition.

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art 127 cp

Article 127 of the Penal Code Spanish refers to the confiscation of those assets when a crime willful.