SPAIN Law and Practice Contributed by: Gabriel Rodríguez-Ramos, RODRIGUEZ RAMOS ABOGADOS
From a procedural perspective, defences usually include: • time limits for the investigation periods; • validity of evidence; and • fundamental rights considerations (defence, fair - ness of the trial) and consequences. 4.2 Exceptions There are no exceptions to these defences. 4.3 De Minimis Exceptions There are no de minimis exceptions for the above offences, but some of them require the identification of concrete and valuable damages to be punishable. 4.4 Exempt Sectors/Industries There is no sector or industry exempt from the above offences. 4.5 Safe Harbour or Amnesty Programme There are incentives for those who, having partici - pated in the criminal conduct: • do not complete the execution and prevent or try to prevent seriously, firmly, and decisively, its con - summation, which eliminates responsibility (Article 16.3 CC); • communicate to public authorities about the crime, collaborating with the investigation: (a) before any judicial process or administrative investigation is activated: (i) general provision to reduce the responsibil - ity (Article 21.4 CC); (ii) total elimination of responsibility in: • anti-competition conduct in public tenders and auctions (Article 262 CC) and affecting markets (Article 288 bis CC); and • a private individual who accepted the bribery pro - posal (Article 426 CC).after the activation: (i) general provision to potentially reduce the responsibility (Article 21.7 CC); and (ii) reduction of responsibility: • misappropriation of public funds (Article 434 CC); and • public health (Article 376 CC);repair damages:
(a) before any judicial process or administrative investigation is activated: (i) general provision to reduce the responsibil - ity (Article 21.5 CC); (ii) total elimination of responsibility in: • tax fraud (Article 305.4 CC); • social security payments fraud (Article 307.3 CC); • social security benefits fraud (Article 307 ter.3 CC); and • grant fraud (Article 308.6 CC).after the activation: (i) total elimination of responsibility if it is returned, during the first ten days of the process, the public asset designated to private purposes (Article 432 bis p.2 CC); (ii) general provision to reduce the responsi - bility (Article 21.5 CC); and (iii) reduction of responsibility: • misappropriation of public funds (Article 434 CC); • tax fraud (Article 305.6 CC); • social security payments fraud (Article 307.5 CC); • social security benefits fraud (Article 307 ter.6 CC); • grant fraud (Article 308.8 CC); and • crimes related to urban development, against cultural heritage and natural resources (Article 340 CC). Incentives are also designed for corporations which (Article 31 quarter CC): • proceeded, before knowing that the legal pro - ceedings are directed against them, to confess to authorities; • collaborate with the investigation by providing evidence, at any time during the process, that was new and decisive to clarify criminal responsibilities; • proceeded at any time during the procedure and prior to trial, to repair or diminish the damage caused by the crime; and • establish, before the trial, effective measures to prevent and uncover crimes that could be commit - ted in the future under the cover of the legal entity.
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