Bufete de abogados penalistas Alonso Sala

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Accounting Crime

Technical defense against accusations of accounting irregularities and double bookkeeping.

Defense in Accounting Crimes (Art. 310 CP)

Accounting Crime is an autonomous criminal figure designed to punish preparatory acts of tax fraud. Article 310 of the Penal Code sanctions those who, being obliged by commercial law to keep accounts, breach this obligation in a way suitable to prevent the determination of the tax base.

Often, this crime is used by the Prosecutor's Office as a "safety net": if they fail to prove that the defrauded quota exceeds €120,000 (tax fraud), they try to convict for the prior accounting manipulation.

Punishable Conduct

Absolute Non-Compliance: Not keeping accounting or mandatory books.
Double Accounting: Keeping different books referring to the same activity and year concealing the true situation (the famous "B-Box").
Omission of Operations: Not recording acts or transactions performed.
False Entries: Recording non-existent items or figures different from real ones.

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Why Alonso & Sala for Accounting Crime?

Defense in accusations of double accounting and document omission. Strategies to dismantle 'B-Box' indications.

task'Danger crime' defense: attack link with tax fraud.
taskForensic accounting experts to reconstruct regularizable accounting.
taskStrategies differentiating administrator vs. advisor liability.
taskDocument destruction defense: justified cause (fire, theft).

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FAQs

What exactly is accounting crime?expand_more

It is the willful breach of accounting obligations (Art. 310 CP) with the aim of hindering tax inspection. It includes keeping double accounts or not keeping mandatory books.

Can I be convicted of accounting crime without tax fraud?expand_more

Yes. It is an autonomous 'danger' crime. The concealment conduct itself is punished, even if it is not finally proven that there was tax fraud exceeding €120,000.

Who is liable, the administrator or the accountant?expand_more

The criminal liable party is the taxpayer (company administrator). The accountant or advisor can be liable as a necessary cooperator if they designed the concealment system.

What is the penalty?expand_more

Prison from 5 to 7 months. Although the sentence is low, it entails a criminal record and is usually accompanied by high fines and loss of subsidies.

Is keeping a 'B-Box' (Cash) a crime?expand_more

Yes, if used to omit income in official accounting. The existence of parallel accounting is the textbook example of accounting crime.

What if the books have been destroyed?expand_more

Destruction of accounting records before tax obligations expire is typical conduct of accounting crime.

Need Immediate and Expert Legal Assistance?

The judicial system is complex and can be relentless. Do not face it alone. We have the experience, technical knowledge, and human resources necessary to fight for you. Contact us today to schedule a confidential consultation and start building your defense.

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