Economic crime lawyer

When a criminal case involves money, companies, shareholders, invoices, accounting, or management decisions, the defence cannot be a generic criminal defence. You need a strategy that understands both criminal procedure and how a business actually works in practice.

This is where a combined approach makes the most sense: criminal law + tax + corporate law. Because defending a street altercation is not the same as handling an investigation for fraud, breach of fiduciary duty, embezzlement, money laundering, or tax offences.

If the criminal issue arises from your company, a transaction, or your business activity, you need a different type of defence

In economic crimes, the prosecution is usually built on documents, financial movements, corporate relationships, contracts, payments, management decisions, settlements, or the traceability of funds. This requires analysing the case with a dual perspective: legal and business-oriented.

The Spanish Criminal Code defines, among others, fraud in Article 248, describing it as the use of deception sufficient to induce error, leading to an act of disposal that causes harm to another person. It also regulates breach of fiduciary duty (administration fraud) in Article 252 and embezzlement in Article 253.

Which economic crimes we handle

Here it is important for clients to quickly understand whether they are in the right place. We handle, among others, matters related to:

• fraud (estafa);
• breach of fiduciary duty / corporate mismanagement (administración desleal);
• embezzlement (apropiación indebida);
• money laundering (blanqueo de capitales);
• tax offences and other economic crimes linked to business or personal assets.

The Spanish Official State Gazette (BOE) sets out that fraud is regulated in Article 248 of the Criminal Code, administration fraud in Article 252, embezzlement in Article 253, money laundering in Articles 301 to 304, and tax crimes against the Public Treasury in Article 305 and following. In addition, anti–money laundering regulations define this phenomenon in terms of the conversion, transfer, or concealment of assets linked to criminal activity.

Company, shareholders, directors, and criminal risk

In this area, the issue often does not affect only an individual. It can also extend to the company itself, the position of directors, or the continuity of the business.
Case law from the Public Prosecutor’s Office and the evolution of the Criminal Code have reinforced the idea that certain economic crimes can have a direct impact on legal entities and on those who make or allow key corporate decisions. In tax matters, the General Tax Law also links tax offences with administrative assessments and the interaction between administrative and criminal proceedings.

In practical terms: in these cases, the defence is not only about protecting a person; it often also involves protecting the structure, reputation, and ability of the business to continue operating.

Documentation, accounting, and defence strategy

In an economic crime case, documentation is not an appendix. It is the core of the case.
What usually makes the difference here:

• accounting records;
• contracts;
• invoices;
• emails;
• proof of payments;
• decision-making workflows;
• powers of attorney;
• minutes of meetings;
• settlements;
• and any supporting material that helps explain what actually happened and counter an adverse criminal interpretation.

A strong economic defence is not improvised. It is reconstructed.

How we handle a white-collar criminal defence

1. We identify the real criminal exposure
   Not every commercial or tax dispute is a crime. The first step is to distinguish between irregularity, non-compliance, and actual criminal risk.
2. We reconstruct the transaction or financial flow
   What was done, who made the decision, who signed, what documentation exists, and what may be misinterpreted.
3. We assess personal and corporate exposure
   Director, shareholder, attorney-in-fact, intermediary, company, or a combination of all of them.
4. We design the strategy
   Statement, documentation, expert reports, challenge of the accusation, or negotiation where appropriate.

What documentation do we need

If you already have it, it is useful to gather:

• summons or official notice received;
• contracts and annexes;
• accounting records and bank statements;
• relevant emails or messages;
• invoices and supporting receipts;
• deeds, bylaws, or corporate minutes;
• related tax documentation;
• and any document that helps reconstruct the case with economic logic.

If you do not have everything, that is not a problem. We will tell you what is truly necessary and what should be secured immediately.

If you are under investigation for a white-collar crime, it is better to defend yourself with a business-oriented perspective, not just a standard criminal response

In these matters, improvised defence does not work. When companies, shareholders, directors, accounting, or tax issues are involved, we help you build a defence with a clear approach: criminal law criteria, economic analysis, and a real strategy.

Request an initial assessment of your economic criminal case