Article 290 of the Penal Code

  Penal Code

The administrators, de facto or de jure, of a company incorporated or in formation, who falsify the annual accounts or other documents that must reflect the legal or economic situation of the entity, in a suitable manner to cause a damage economic damage to it, to one of its partners, or to a third party, will be punished with a prison sentence of one to three years and a fine of six to twelve months.

If economic damage is caused, the penalties will be imposed in the upper half.

art 290 cp

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Article 290 of Penal Code Spanish refers to basic type of corporate crimes which will be punished with a prison sentence of 1 to 3 years and a fine of 6 to 12 months.