They occur when a person or company defrauds the Tax Administration or Social Security, avoiding the payment of taxes, fees or benefits through deception, concealment or other fraudulent conduct.
Electoral crimes encompass those actions that alter, manipulate, or violate the legality of the electoral process, affecting the fundamental right to political participation and the proper functioning of the democratic system.
Embezzlement is a crime that occurs when an authority or public official appropriates, misuses, or gives a different destination than intended to public funds or assets that are under their responsibility.
This is a behavior that directly affects the transparency and proper functioning of the Public Administration.
The crime of bribery is regulated in articles 419 to 427 bis of the Penal Code and its purpose is to prevent private interest from influencing the exercise of public functions, thus guaranteeing the impartiality of the Administration.
The prevarication of public officials is regulated in articles 404 to 406 of the Penal Code, which seek to protect the normal functioning of the Public Administration, so that it acts in the service of the general interests and with full commitment to the law (STS no. 769/2022 of September 15).
