Art. 290 CP
False accounts
Falsifying accounts or documents apt to cause economic harm: one to three years.
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Company offences · Directors · Throughout Spain
Company offences lawyer in Spain
False accounts, abusive resolutions, obstruction of oversight: the offences of corporate life.
False annual accounts, abusive majority resolutions, denial of shareholders’ rights, obstruction of supervision: Articles 290 to 297 of the Spanish Criminal Code punish “company offences” (delitos societarios), targeting directors and de facto managers. Technical, they turn on the accounts and on intent.
In brief. company offences (Arts. 290-297 CP) protect the company, its shareholders and third parties: falsifying annual accounts (Art. 290), imposing abusive resolutions (Art. 291), fictitious majorities (Art. 292), denial of shareholders’ rights (Art. 293) and obstruction of supervision (Art. 294). Most are prosecuted on complaint. Accounting analysis and intent are decisive.
Key facts
290
Falsifying annual accounts or documents to cause economic harm.
294
Obstructing the activity of supervisory bodies.
24h
English-speaking lawyer, defence of directors and shareholders.
What the law protects
False accounts are the core offence. Article 290 punishes directors who falsify the annual accounts or other documents in a way apt to cause economic harm to the company, its shareholders or third parties.
Corporate governance is protected. Abusive resolutions (Art. 291), fictitious majorities (Art. 292) and the denial of shareholders’ rights (Art. 293) criminalise the abuse of corporate mechanisms.
Complaint and intent are decisive. Most company offences are prosecuted on the complaint of the aggrieved party, and require intent — not a mere accounting error or a lawful business decision.
What we defend
The company offences
Art. 291 CP
Abusive resolutions
Imposing abusive resolutions with a majority, for profit and to others’ harm.
Art. 292 CP
Fictitious majority
Securing a resolution with an unlawfully formed majority.
Art. 293 CP
Denial of rights
Denying a shareholder rights to information, participation or control.
Art. 294 CP
Obstruction of oversight
Obstructing supervisory or inspection bodies.
Art. 252 CP
Unfair administration
Abuse of management powers causing harm to the assets managed.
Art. 259 CP
Insolvency offences
Acts aggravating or causing the company’s insolvency.
Art. 31 bis CP
Corporate liability
The company itself may answer criminally.
Art. 297 CP
Definition of company
Broad definition of the entities protected by these offences.
Penalty framework
Indicative overview
| Offence | Article | Penalty framework | Key aggravating factor |
|---|---|---|---|
| False accounts | 290 | 1 – 3 years | Harm actually caused |
| Abusive resolutions | 291 | 6 months – 3 years or fine | Profit obtained |
| Fictitious majority | 292 | Same as Art. 291 | Unlawful means |
| Denial of rights | 293 | Fine 6 – 12 months | Repeated conduct |
| Obstruction of oversight | 294 | 6 months – 3 years + ban | Regulated sector |
| Unfair administration | 252 | Fraud penalties | Amount of harm |
| Insolvency offences | 259 | 1 – 4 years + fine | Creditor harm |
| Corporate liability | 31 bis | Fine / bans | Lack of controls |
Indicative figures based on the Spanish Criminal Code. The penalty depends on the harm, the role and the circumstances. This table does not replace a lawyer’s analysis.
Our difference
A business decision is not an offence
Not every dispute among shareholders is criminal. An accounting disagreement, a lawful strategic decision or an ordinary conflict do not amount to a company offence, which requires intent and a document or resolution apt to cause harm.
We combine criminal defence and accounting analysis. The reality of the harm, the accuracy of the accounts and the regularity of the resolutions are examined with forensic accountants to dismantle an over-stated charge.
01
Accounting analysis of the accounts and resolutions
02
Distinguishing a business decision from a punishable offence
03
Defence of the director and of the legal entity
04
Private prosecution for aggrieved shareholders
How we act
A structured defence at every stage
Phase 01
Analysis of the accounts and corporate documents
Phase 02
Complaint or investigation
Phase 03
Forensic accounting expertise
Phase 04
Trial and reparation
Who we represent
Very different situations
E
Directors and managers
Directors and de facto managers accused of a company offence.
S
Shareholders
Minority shareholders whose rights or information have been denied.
C
Companies
Entities facing their own criminal liability.
I
Investors
Investors harmed by false accounts or abusive resolutions.
Related
Related pages
FAQ
What you should know
What are “company offences”?
Offences under Articles 290-297 protecting the company, its shareholders and third parties: false accounts, abusive resolutions, denial of rights and obstruction of oversight.
Is falsifying accounts a crime?
Yes. Article 290 punishes falsifying the annual accounts or documents in a way apt to cause economic harm, with one to three years’ prison.
Is an accounting error an offence?
No. These offences require intent; a genuine error or a lawful business decision is not criminal.
Who can be prosecuted?
Directors and de facto managers, and the company itself under Article 31 bis, may bear liability.
How are they prosecuted?
Most require a complaint by the aggrieved party, which opens room for settlement and reparation.
What to do in a shareholder dispute?
Preserve the accounting and corporate records and contact the firm, available 24/7 throughout Spain.
Speak to a criminal lawyer
In a fast-track case, the days you have are the case.
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