Tax and Social Security Crimes

• Title XIV from the Criminal code, Art. 305 to 310 bis:

“Whoever, by action or omission, defrauds the Spanish State, regional, foral or local Treasury, avoiding the payment of taxes, withheld amounts or that should have been withheld, or payments on account, unduly obtaining refunds or enjoying tax benefits in the same way, … the unpaid amount of withholdings, or payments on account, or refunds, or tax benefits unduly obtained or enjoyed, exceeding €120.000, shall be punished with a prison sentence of 1 to 5 years and a fine of 1 to 6 times the aforementioned amount”