On July 4, 2025, Section 2 of the National Court issued judgment no. 18/2025 (PA 14/21), which brought to an end one of the most high-profile criminal cases of recent years: the well-known «Nummaria case«, focused on tax crimes committed through a tax advisory firm.
What facts were tried in the Nummaria case?
Creation of corporate structures for tax fraud
Between 2010 and 2016, the Nummaria firm developed a tax advisory system focused on the creation of opaque corporate structures in tax havens such as Costa Rica, United Kingdom, or Luxembourg. These structures —economic interest groupings (AEIE), simulated life annuity contracts, fictitious transfers of economic rights— were used exclusively to evade tax payments such as personal income tax, VAT, and corporate tax.
These operations lacked real economic substance and were orchestrated by Fernando Peña, who not only designed them but also controlled their operation and offered clients a «complete package» that included design, management, and control of shell companies.
What crimes were Ana Duato and Imanol Arias accused of?
The judgment analyzed crimes such as:
Do you need an attorney specialized in economic crimes?
Do you need a lawyer specialized in economic criminal law?
Why was Fernando Peña convicted?
Fernando Peña was considered by the National Court as the main party responsible for the fraudulent scheme organized through the Nummaria law firm. According to the judgment, Peña did not limit himself to providing tax advice, but was the designer, promoter and manager of complex corporate structures, both domestic and international, whose sole purpose was to evade taxes.
He was convicted for:
- Direct tax crimes, for which he was sentenced to 32 years in prison.
- Crimes as a necessary accomplice in tax fraud committed by third parties, with an additional sentence of 48 years.
- Other crimes: procedural fraud, commercial document forgery, punishable insolvency and frustration of execution.
The Court particularly valued his active role and control over the entire system, and ruled out that he acted as a mere external advisor.
Why was Imanol Arias convicted?
The actor Imanol Arias was sentenced to two years and two months in prison, as a result of a plea agreement with the Anti-Corruption Prosecutor’s Office. He admitted to having committed five tax crimes between 2010 and 2014, and paid the corresponding tax debt —more than 2.2 million euros— including interest and civil liability.
The court considered it proven that Arias used shell companies and simulated life annuities to artificially reduce
Do you need an attorney specialized in tax crimes?
Practical implications for criminal law firms and tax advisors
The Nummaria case ruling leaves essential lessons for those practicing in the field of economic criminal law. Both criminal defense attorneys and tax advisors must exercise extreme caution with complex tax structures. Any tax planning must have documentary support, real economic purpose and avoid artificial configurations. Transactions without substantial content designed solely to evade taxes can give rise to criminal liability.
Tax advisors: from consultants to criminally liable parties
For tax advisors, this ruling establishes a clear limit: when they intervene beyond technical advice and design fraud schemes, they can be convicted as perpetrators or necessary accomplices. The risk is not limited to clients. The professional can also be exposed if they actively participate in concealing income or simulating transactions.
Criminal defense: the relevance of intent and good faith
Criminal law firms, for their part, find here a very useful jurisprudential guideline. The defense strategy based on legitimate reliance on the advisor can exclude intent. However, it requires solid proof of good faith, technical ignorance and reasonable dependence on professional judgment. This is what happened in Ana Duato’s case, where the court assessed the absence of tax training and the defendant’s transparent behavior.
Why is strategic criminal defense so important in economic crimes?
Abogado penalista en Madrid (Graduado en Derecho y ADE con Máster de Acceso a la Abogacía), experto en procedimientos complejos y técnicos en Derecho Penal. Cuenta con títulos como el Curso de DerechoPenal Avanzado impartido por magistrados del Tribunal Supremo en el Iltre. Colegio de Abogacía de Madrid.