International Sanctions and Restrictive Measures
Criminal defense and compliance design for international sanctions regimes: EU, OFAC, UN. SDN lists, asset freezing, sectoral embargoes and operations with sanctioned jurisdictions.
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Regulatory Framework
The international sanctions regime has expanded unprecedentedly since 2022 with the successive EU packages against Russia and Belarus, restrictive measures against Iran and North Korea, and the tightening of OFAC secondary sanctions with extraterritorial effect. Every Spanish company operating with clients, suppliers or destinations in sanctioned jurisdictions must implement systematic screening against restrictive lists and maintain ultimate beneficial owner (UBO) traceability.
At Alonso Sala we defend companies and executives investigated for alleged sanctions evasion, advise on the design of international compliance programs and appeal individual or corporate inclusions in SDN lists, the EU Consolidated List or Annex I.
Criminal Typologies
- Smuggling (Art. 2 LO 12/1995): Export of dual-use goods, military technology or prohibited products to sanctioned destinations.
- Money laundering (Art. 301 CP): Channeling or conversion of funds from listed parties' activities.
- Document forgery (Art. 390 CP): Alteration of certificates of origin, bills of lading or customs documents to conceal real destination.
- Cooperation with criminal organization (Art. 570 bis CP): When evasion is channeled through structured networks.
Preventive Compliance
Enhanced due diligence requires three pillars: real-time screening of counterparty, beneficial owner and intermediary bank against EU, OFAC, UN, HMT and OFSI lists; jurisdiction and sector analysis; documentary traceability. Without these pillars operational, the company cannot invoke due diligence in criminal proceedings.
Defense in Evasion Investigations
Defense is built on three axes: absence of intent — demonstrate reasonable screening mechanisms; invincible error — opacity of UBO in offshore jurisdictions may prevent knowledge of sanctioned nature; operative compliance program — invoke the qualified mitigating factor of Art. 21.7 CP and, for the legal person, the exemption of Art. 31 bis CP.
Appeals Against Listing
Inclusion on the EU Consolidated List can be appealed before the EU General Court (Luxembourg) within 2 months from OJEU publication. The most successful ground is insufficient evidence of the facts justifying inclusion.
Penalty Chart
| Type / Scenario | Criminal Penalty |
|---|---|
| Aggravated smuggling (LO 12/1995) | 1 to 5 years' imprisonment and fine up to sixfold the value of goods. |
| Money laundering (Art. 301 CP) | 6 months to 6 years' imprisonment and fine up to threefold. Asset forfeiture. |
| EU administrative fine | Up to 10% of annual turnover and asset freezing. |
* Penalties shown are indicative. The actual penalty depends on case circumstances, applicable mitigating and aggravating factors.
Our Defense Strategy
Retrospective operational audit
Documentary reconstruction of all transactions with risk counterparties, identifying screening points and decisions taken.
Compliance expert evidence
Expert report from sanctions screening specialist establishing internal system was reasonable under OFAC and EU standards.
Appeal to EU General Court
When client is on restrictive list, annulment appeal within 2 months for insufficient evidence.
OFAC Voluntary Self-Disclosure
In US-connected operations, voluntary self-disclosure reduces penalty up to 50%.
Economic Criminal Law in Spain: Tax Fraud, Money Laundering and Corporate Crimes
Economic criminal law encompasses the most severe financial penalties in the Spanish Criminal Code. Tax fraud over €120,000 (Art. 305 CP), money laundering (Art. 301 CP), and corporate crimes (Art. 290-297 CP) are complex offenses where defense requires a combination of criminal law expertise and deep accounting/financial knowledge.
Penalty Comparison: Economic Offenses
| Offense | Threshold | Penalty |
|---|---|---|
| Tax Fraud (Art. 305) | >€120,000 | 1 – 5 years + fine x6 |
| Aggravated Tax Fraud | >€600,000 | 2 – 6 years |
| Money Laundering (Art. 301) | Any amount | 6 months – 6 years |
| Aggravated Laundering | Organized/financial system | Up to 9 years |
| Corporate Crime (Art. 290) | Balance sheet falsification | 1 – 3 years |
| Punishable Insolvency (Art. 259) | Fraudulent bankruptcy | 1 – 4 years |
Key Defense Strategies
Tax Regularization Defense (Art. 305.4 CP)
Pay the full tax debt before charges are formally filed and the crime is extinguished. This is the most powerful complete defense in tax fraud cases.
Challenge the €120K Threshold
The tax authority's calculation method is often contestable. Independent forensic accounting can challenge the assessed figure below the criminal threshold.
Money Laundering 'Self-laundering' Issues
Spanish courts have debated whether the primary offender can also be convicted of laundering their own proceeds. Challenge the double jeopardy implications.
Corporate Crime: Harm to Company vs. Shareholders
Art. 295 corporate crimes require actual financial harm to the company or its members. Demonstrate that any loss was speculative or absent.
Why Choose Us?
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The judicial system is complex. We have the criminal-law specialisation and technical resources required to take on the defence.