Article 310 of the Penal Code

  Penal Code

Anyone who, being obliged by tax law to keep commercial accounting, books or tax records, will be punished with a prison sentence of five to seven months:

a) Absolutely fails to comply with said obligation under the regime of direct estimation of tax bases.

b) Keep different accounts that, referring to the same activity and financial year, hide or simulate the true situation of the company.

Are you looking for a lawyer specialized in Criminal Law?

we help you find a criminal lawyer.
We have a wide network of collaborating lawyers in all Spain.

c) Has not entered business, acts, operations or, in general, economic transactions in the mandatory books, or has entered them with figures other than the true ones.

d) Has made fictitious accounting entries in the mandatory books.

The consideration as a crime of the factual assumptions referred to in paragraphs c) and d) above, will require that the tax returns have been omitted or that those presented reflect false accounting and that the amount, more or less, of the omitted or falsified charges or credits exceeds, without arithmetic compensation between them, 240,000 euros for each financial year.

art 310 cp

Article 310 of Penal Code Spanish refers to the crimes against the Public Treasury and against Social Security committed by those responsible for carrying out commercial accounting.