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Article 258 Spanish Criminal Code: False or incomplete statement of assets in enforcement proceedings
Quick answerArticle 258 of the Spanish Criminal Code punishes with three months to one year of imprisonment, or a fine of six to eighteen months, a debtor who in judicial or administrative enforcement proceedings files an incomplete or untruthful statement of assets and thereby delays, hinders or prevents the creditor being paid, as well as one who fails to provide it when required. The offence cannot be prosecuted where the debtor corrects the position before being found out.
Article 258 punishes whoever, in judicial or administrative enforcement proceedings, presents an incomplete or untruthful list of assets and thereby delays, hinders or prevents the satisfaction of the creditor, and it provides for a full exemption where a truthful statement is presented in time.
Also cited as: article 258 Spanish Criminal Code · art. 258 CP · Spanish Penal Code article 258 · artículo 258 del Código Penal.
Wording of Article 258 of the Spanish Criminal Code
1. Whoever, in judicial or administrative enforcement proceedings, presents to the authority or official in charge of the enforcement an incomplete or untruthful list of assets or property, and thereby delays, hinders or prevents the satisfaction of the creditor, shall be punished with imprisonment of three months to one year or a fine of six to eighteen months.
The list of assets or property shall be regarded as incomplete where the debtor subject to enforcement uses or enjoys assets belonging to third parties and does not produce sufficient justification of the right which covers that enjoyment and of the conditions to which it is subject.
2. The same penalty shall be imposed where the debtor, having been required to do so, fails to provide the list of assets or property referred to in the preceding paragraph.
3. The offences referred to in this article shall not be prosecutable if the perpetrator, before the authority or official has discovered the untruthful or incomplete character of the statement presented, appears before them and presents a truthful and complete statement of assets or property.
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 three months to one year or a fine of six to eighteen months. Paragraph 3 excludes prosecution altogether where a truthful and complete statement is presented before the defect has been discovered.
Key facts
| Protected interest | The creditor’s right to be paid and the proper working of judicial or administrative enforcement. |
|---|---|
| Conduct covered | Filing an incomplete or untruthful statement of assets, and failing to provide it despite being required to do so. |
| When a statement is incomplete | Where the debtor uses or enjoys assets belonging to third parties and does not sufficiently justify the right underpinning that enjoyment or the conditions attached to it. |
| Required result | The conduct must delay, hinder or prevent the creditor being paid. Inaccuracy with no bearing on the enforcement is not enough. |
| Bar to prosecution | The offence cannot be prosecuted where the person comes forward and files a truthful and complete statement before the authority discovers that the earlier one was untruthful or incomplete. |
| Sentencing range | Three months to one year of imprisonment or a fine of six to eighteen months. |
| Boundaries | With the removal of assets in Article 257, which requires acts of disposal or concealment, and with procedural fraud under Article 250(1)(7). |
Elements of the offence
- Judicial or administrative enforcement proceedings which are under way.
- The presentation of an incomplete or untruthful list of assets, or the failure to provide it after being required to do so.
- A result, namely the delay, hindrance or prevention of the satisfaction of the creditor.
- The absence of the ground of exclusion of paragraph 3, which operates where a truthful statement is presented before the defect is discovered.
Defence strategy
Rectification under paragraph 3. The provision contains a genuine ground excluding prosecution. Presenting a complete statement before the authority has discovered the defect closes the case, and identifying that window at the outset is the most effective step available.
Absence of the required result. The offence requires the satisfaction of the creditor to have been delayed, hindered or prevented. Where the assets were seized in any event, or where the debt was satisfied, the objective element fails, however defective the statement may have been.
Assets belonging to third parties. The second subparagraph of paragraph 1 imposes a duty to justify the enjoyment of assets belonging to third parties. Producing the lease, the loan or the corporate title which covers that enjoyment removes the presumption that the list was incomplete.
Intent as distinct from error. An omission arising from a mistake as to the ownership of an asset, from an accounting error or from a lack of information, without any intent to conceal, does not satisfy the subjective element. Documentary evidence of the source of the data supplied is decisive on this point.
Points of application
Timely correction bars prosecution. This is the most useful feature in practice. The bar in paragraph 3 operates so long as the authority has not discovered the falsehood or omission, so coming forward voluntarily with a truthful and complete statement closes off the criminal route. The decision must be taken quickly, since the window shuts with the first verification step.
The offence requires an obstructive result. Mere imprecision, or overlooking an asset of no relevance to the enforcement, does not complete the offence: the conduct must delay, hinder or prevent payment of the creditor. That element is often the weak point of the prosecution case.
Use of third-party assets. The provision places on the debtor the burden of justifying the title under which they use assets belonging to others. Producing documented leases, loans for use or assignments neutralises the presumption of concealment the rule builds in.
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 257 CP: frustration of enforcement
- Asset concealment and insolvency offences
- Civil liability arising from an offence and confiscation
- Enforcement of criminal sentences 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.
Last reviewed: 21 September 2026.
Frequently asked questions
What does Article 258 of the Spanish Criminal Code punish?
Filing, in judicial or administrative enforcement proceedings, an incomplete or untruthful statement of assets that delays, hinders or prevents the creditor being paid, as well as failing to provide that statement despite being required to.
When is a statement of assets incomplete?
Where the debtor uses or enjoys assets belonging to third parties and does not sufficiently justify the right underpinning that enjoyment or the conditions attached to it.
Can criminal liability be avoided?
Yes. The offence cannot be prosecuted where the person comes before the authority or official and files a truthful and complete statement of assets before the earlier one is found to be untruthful or incomplete.
Is omitting an asset enough to commit the offence?
No. The conduct must delay, hinder or prevent the creditor being paid. An omission with no bearing on the enforcement does not complete the offence.
What is the penalty?
Three months to one year of imprisonment or a fine of six to eighteen months.
How does it differ from removal of assets?
Removal under Article 257 requires acts disposing of or concealing assets. Article 258 focuses on the truthfulness or completeness of the statement filed in the enforcement.
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