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Article 310 Spanish Criminal Code: Accounting offences against the public revenue
Article 310 punishes the absolute failure to keep commercial accounts or tax records under the direct assessment regime, the keeping of parallel sets of accounts, the omission or falsification of entries and the making of fictitious accounting entries.
Also cited as: article 310 Spanish Criminal Code · art. 310 CP · Spanish Penal Code article 310 · artículo 310 del Código Penal.
Wording of Article 310 of the Spanish Criminal Code
Whoever, being obliged by tax legislation to keep commercial accounts, books or tax records, shall be punished with imprisonment of five to seven months where that person:
a) Absolutely fails to comply with that obligation under the regime of direct assessment of tax bases.
b) Keeps different sets of accounts which, in relation to the same activity and financial year, conceal or simulate the true situation of the undertaking.
c) Has failed to record in the obligatory books transactions, acts, operations or, in general, economic transactions, or has recorded them with figures different from the true ones.
d) Has made fictitious accounting entries in the obligatory books.
The treatment as an offence of the situations referred to in subparagraphs (c) and (d) above shall require that the tax returns have been omitted or that those filed are a reflection of the false accounts, and that the amount, whether greater or lesser, of the debits or credits omitted or falsified exceeds, without arithmetical set off between them, 240,000 euros for each financial year.
Working translation prepared by Société Juridique from the consolidated Spanish text published by the Official State Gazette. It has no official status: the only authoritative version is the Spanish original, available at the Official State Gazette and reproduced verbatim in our Spanish-language entry for this provision. Source: Organic Law 10/1995 of 23 November, the Spanish Criminal Code.
Sentencing range. Imprisonment of five to seven months. Where the accounting irregularities are connected with a tax debt which is regularised under Article 305.4, that regularisation prevents prosecution for them.
Elements of the offence
- A legal obligation under tax legislation to keep commercial accounts, books or tax records.
- One of the four forms of conduct described in subparagraphs (a) to (d).
- In the cases of subparagraphs (c) and (d), the omission of the tax returns or their correspondence with the false accounts.
- In those same cases, a quantitative threshold of 240,000 euros for each financial year, without arithmetical set off between debits and credits.
Defence strategy
Effect of a tax regularisation. Article 305.4 expressly prevents prosecution for accounting irregularities connected with a debt which has been regularised. Where the regularisation is available, it resolves this offence as well, which is habitually overlooked when the two charges are examined separately.
The quantitative threshold. Subparagraphs (c) and (d) require the omitted or falsified entries to exceed 240,000 euros per financial year, without set off. Verifying the calculation, and in particular whether debits and credits have been improperly netted, frequently removes the offence.
Absolute failure as distinct from partial default. Subparagraph (a) requires an absolute failure to comply. Accounts which are incomplete, out of date or defectively kept do not satisfy that requirement, which is confined to the direct assessment regime.
Attribution of the accounting function. Liability lies with the person under the legal obligation. Where the accounts were kept by an external professional upon the information supplied, the attribution requires evidence that the information itself was falsified.
Defence in this area
If you or your company are facing proceedings in this area, the firm provides defence and prosecution in Alicante and Madrid, with 24-hour assistance to detained persons.
Are you under investigation or facing charges in Spain? Société Juridique acts for foreign nationals throughout Spain, with offices in Alicante and Madrid and a 24-hour custody line. +34 669 30 21 13 or enquire online.
- Article 305 CP: tax fraud
- Article 290 CP: falsification of company accounts
- Company offences in Spain
- Criminal compliance in Spain
This entry is provided for information only and does not constitute legal advice. The application of any provision depends on the circumstances of the individual case and requires examination of the case file by a qualified lawyer.
Frequently asked questions
What penalty does Article 310 of the Spanish Criminal Code provide for accounting offences against the public revenue?
Imprisonment of five to seven months. Where the accounting irregularities are connected with a tax debt which is regularised under Article 305.4, that regularisation prevents prosecution for them.
What are the elements of the offence under Article 310 of the Spanish Criminal Code?
A legal obligation under tax legislation to keep commercial accounts, books or tax records. One of the four forms of conduct described in subparagraphs (a) to (d). In the cases of subparagraphs (c) and (d), the omission of the tax returns or their correspondence with the false accounts. In those same cases, a quantitative threshold of 240,000 euros for each financial year, without arithmetical set off between debits and credits.
What defence strategy applies to a charge under Article 310 of the Spanish Criminal Code?
Effect of a tax regularisation. Article 305.4 expressly prevents prosecution for accounting irregularities connected with a debt which has been regularised. Where the regularisation is available, it resolves this offence as well, which is habitually overlooked when the two charges are examined separately. The quantitative threshold. Subparagraphs (c) and (d) require the omitted or falsified entries to exceed 240,000 euros per financial year, without set off. Verifying the calculation, and in particular whether debits and credits have been improperly netted, frequently removes the offence. Absolute failure as distinct from partial default. Subparagraph (a) requires an absolute failure to comply. Accounts which are incomplete, out of date or defectively kept do not satisfy that requirement, which is confined to the direct assessment regime. Attribution of the accounting function.
Is the English text of Article 310 of the Spanish Criminal Code official?
Working translation prepared by Société Juridique from the consolidated Spanish text published by the Official State Gazette. It has no official status: the only authoritative version is the Spanish original, available at the Official State Gazette and reproduced verbatim in our Spanish-language entry for this provision. Source: Organic Law 10/1995 of 23 November, the Spanish Criminal Code.
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