Smuggling
Defense before the Audiencia Nacional for smuggling offenses involving goods, tobacco, and weapons.
Smuggling is regulated by Organic Law 12/1995 on the Suppression of Smuggling, not by the Spanish Criminal Code (CP), and it punishes importing, exporting, trading in, possessing, or moving goods subject to customs control without meeting the legal declaration requirements. The basic penalty is imprisonment from 1 to 5 years and a fine of one to six times the value of the goods, rising to 2.5 to 5 years in the aggravated form — a criminal organisation or vehicles with concealed compartments; if the value falls short of the criminal thresholds (€50,000 generally, €15,000 for tobacco), the conduct is only an administrative infraction. These matters may be heard before the Audiencia Nacional (National Court) where the scheme extends across provinces. At Alonso Sala we examine whether the goods actually reach the statutory threshold, the evidence of customs-control evasion, and the possible classification as an administrative infraction rather than a criminal offence.
Smuggling
Defense before the Audiencia Nacional for smuggling offenses involving goods, tobacco, and weapons.
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.
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