Embezzlement Crime and Penalties – Criminal Defense

Embezzlement consists of taking possession of money or property that has been entrusted by another person. In this article we will explain in plain and simple terms what the crime of embezzlement is, and what its penalties are according to the Criminal Code.

¿What is embezzlement?

According to article 253 of the Criminal Code, embezzlement is committed by appropriating money, property, securities or objects that were received in deposit, commission or custody, which there was an obligation to return. The central element of the criminal offense is the intent to profit: the perpetrator acts with the intention of obtaining a patrimonial benefit for themselves or a third party, incorporating into their assets what they should have safeguarded or returned.

We must distinguish it from the crime of fraud, which we already explained in a previous article. While in fraud the enrichment arises through deception, in embezzlement it is due to the breach of trust previously placed in the perpetrator. If you still have doubts about the difference between fraud and embezzlement we recommend reading our article «difference between the crime of fraud and embezzlement«.

Examples of embezzlement

Embezzlement can occur in many situations

Penalties for embezzlement in Spain

The penalties for the crime of embezzlement vary depending on the value of what was appropriated and the circumstances in which the crime was committed. The sentence for embezzlement will depend on the circumstances and amounts in which the crime is committed.

If the value of what was appropriated exceeds €400 it will be punished with a penalty for embezzlement of six months to three years imprisonment and for those that do not exceed €400 the penalty for embezzlement will be a fine of up to 2 months. This modality is known as a minor embezzlement offense and is processed through a minor offense trial before the Court of First Instance.

When the perpetrator of the embezzlement crime had taken advantage of their position of trust, authority or the appropriation had caused significant economic damage, or affected a large number of people, or exceeded €50,000. The penalties for embezzlement could reach up to 6 years imprisonment. In cases where the amount appropriated exceeds €250,000, the penalty for embezzlement can increase to 8 years imprisonment. Likewise, when the appropriation involves property of artistic, historical, cultural or scientific heritage, or essential goods, the penalties will be imposed in their upper half.

Problems with «non bis in idem» and the aggravating circumstance for abuse of trust in the crime of embezzlement

The principle of

How to report a person for embezzlement?

Now that you know what the elements are that allow us to prove an embezzlement crime. The first thing you must do is gather all the evidence, collecting all the documentation that proves you were the owner of the property and that it was delivered to the person in question.

To file a report for embezzlement go to a criminal defense attorney expert in economic crimes who will advise you and guide you during the process, helping you present the complaint effectively and represent you if the case goes to trial. The attorney will be responsible for devising a strategy that secures the evidence and guarantees us a favorable result on trial day.

Time limit to report an embezzlement crime

The time limit to report an embezzlement crime will depend on the severity of the crime.

• The time limit to file a report for a minor embezzlement offense under €400 is 1 year.
• For appropriations that exceed €400 and whose prison sentence is less than 5 years, the time limit to file a report will be 5 years from the commission of the crime.
• For embezzlement exceeding €50,000 or in which aggravating circumstances such as abuse of trust relationships occur, the time limit to file an embezzlement report will be 10 years.

The statute of limitations for an embezzlement crime