Article 432 Spanish Criminal Code: Misappropriation of public funds

Frequently asked questions

What penalty does Article 432 of the Spanish Criminal Code provide for misappropriation of public funds?

Imprisonment of two to six years and special disqualification of six to ten years, rising to four to eight years and absolute disqualification of ten to twenty years in the cases of paragraph 2, and reduced to one to two years and a fine where the value is below 4,000 euros.

What are the elements of the offence under Article 432 of the Spanish Criminal Code?

The status of public authority or official, and the charge of the public property by reason of official functions or on the occasion of them. An act of appropriation, or the consent to the appropriation by a third party. Intent to gain, which distinguishes this offence from the misfeasance of Article 433. The value of the harm or of the property appropriated, which determines which of the three frames applies.

What defence strategy applies to a charge under Article 432 of the Spanish Criminal Code?

Absence of intent to gain. Since the reform introduced by Organic Act 14/2022, intent to gain is an element of the offence. Where the funds were applied to a different public purpose, without any private enrichment, the conduct falls under Article 433 with a substantially lower frame. Determination of the value. The three frames turn upon the thresholds of 4,000, 50,000 and 250,000 euros. An expert accounting examination of each item, and the exclusion of amounts which were justified or reimbursed, has a direct effect of years upon the penalty. Charge of the property. The offence requires the property to have been in the charge of the accused by reason of official functions. Where the person had no powers of disposal, and merely processed a payment ordered by another, the objective element fails. Reimbursement and mitigation.

Is the English text of Article 432 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.