Statute of Limitations for Offences in Spain 2026: Complete Table

Limitation is one of the most important grounds for the extinction of criminal liability. Governed by Articles 131 and 132 of the Criminal Code, it determines the time during which the State can prosecute an offence. If it elapses without judicial action directed against the suspect, the criminal action is extinguished. As criminal lawyers, we explain all the periods and exceptions applicable in 2026.

Limitation Periods for the Offence - Art. 131 CP

Article 131 CP sets the ordinary periods according to the maximum penalty set in the abstract for the offence, not the one actually imposed:

• 20 years: offences whose maximum penalty is 15 years' prison or more.
• 15 years: disqualification for more than 10 years, or prison of 10 to 15 years.
• 10 years: disqualification for more than 5 years, or prison of 5 to 10 years.
• 5 years: the rest of offences (penalties under 5 years' prison).
• 1 year: minor offences, and the offences of insult and slander (express rule of Art. 131 CP).

Complete Table by Offence Type

• Murder (Art. 139 CP): penalty 15-25 years. Limitation: 20 years.
• Intentional homicide (Art. 138 CP): penalty 10-15 years. Limitation: 20 years.
• Serious bodily harm (Art. 149 CP): penalty 6-12 years. Limitation: 15 years.
• Sexual assault with penetration (Art. 179 CP): penalty 4-12 years. Limitation: 15 years.
• Robbery with violence (Art. 242 CP): penalty 2-5 years. Limitation: 5 years.
• Theft (Art. 234 CP): penalty 6-18 months. Limitation: 5 years.
• Fraud (Art. 248 CP): penalty 6 months-3 years. Limitation: 5 years.
• Aggravated fraud (Art. 250 CP): penalty 1-6 years. Limitation: 10 years.
• Unfair administration (Art. 252 CP): penalty 6 months-6 years. Limitation: 10 years.
• Money laundering (Art. 301 CP): penalty 6 months-6 years. Limitation: 10 years.
• Drug trafficking - serious harm (Art. 368 CP): penalty 3-6 years. Limitation: 10 years.
• Tax offence (Art. 305 CP): penalty 1-5 years. Limitation: 5 years.
• Aggravated tax offence (Art. 305 bis CP): penalty 2-6 years. Limitation: 10 years.
• Administrative malfeasance (Art. 404 CP): disqualification. Limitation: 15 years.
• Misappropriation of public funds (Art. 432 CP): penalty 2-6 years. Limitation: 10 years.
• Slander (Art. 205 CP): penalty 6 months-2 years. Limitation: 1 year.

Calculation of the Period - Art. 132 CP

The calculation starts from the day the offence was committed. Key aspects: in a continued offence, from the last action of the preconceived plan; in a permanent offence, from the cessation of the unlawful situation; in an attempt, from the last executive act; in a result offence, from the production of the typical result.

Organic Law 8/2021 Exception: Sexual Offences Against Minors

Organic Law 8/2021, on comprehensive protection of children against violence, introduced a key exception: in sexual offences against minors (assault, harassment, exhibitionism, corruption, child pornography), the limitation period does not start to run until the victim turns 35. This rule, set out in Art. 132.1 second paragraph CP, radically extends the prosecution period. Supreme Court case law applies this rule retroactively only to offences not yet time-barred when Organic Law 8/2021 entered into force, respecting the principle of non-retroactivity of unfavourable criminal law.

Interruption and Non-Time-Barred Offences

Art. 132.2 CP governs interruption. Limitation is interrupted when the procedure is directed against a specific person to whom participation is attributed. A mere report or complaint is not enough: a reasoned judicial decision individualising the suspect is required. The following are non-time-barred under Art. 131.4 CP: offences of crimes against humanity and genocide; offences against persons and property protected in armed conflict; and terrorism offences that have caused a person's death.

Limitation of the Offence vs. Limitation of the Penalty

It is worth distinguishing the limitation of the offence (Art. 131 CP — time to prosecute the perpetrator before a final judgment) from the limitation of the penalty (Art. 133 CP — time to enforce a penalty already imposed in a final judgment). In practice, controlling limitation is decisive: many cases are dismissed by applying these periods, especially in economic offences where the investigation drags on for years.