Accused of Social Security Fraud? Criminal Defense Help

In Spain, control of Social Security fraud has intensified in recent years. To give you an idea of the volume: in 2023, more than 651,000 cases were processed by the Labor Inspection, with a significant weight of actions linked to Social Security and irregular economy, and with millions in collections from penalties and regularizations.

What is the crime of Social Security fraud and where is it regulated?

When referring to the crime of Social Security fraud, it does not allude to a single conduct, but to a set of criminal offenses provided for in the Criminal Code that punish different forms of economic harm to the Administration in the area of contributions and public benefits.

In general terms, the legislator distinguishes three major legal scenarios, each with its own requirements, economic thresholds and differentiated criminal consequences:

• The fraud of Social Security contributions.
• The aggravated type of fraud, linked to high amounts or organized structures.
• The fraud in obtaining or maintaining benefits.

Defrauding Social Security contributions

This case constitutes the basic form of the crime against Social Secu

Aggravated type of Social Security fraud:

Article 307 bis of the Criminal Code elevates the punitive response when the fraud presents special magnitude or relies on mechanisms designed to hinder the Administration’s action.

Here, the focus is no longer solely on the debt, but on the structure used to generate or conceal the fraud.

When is the crime against Social Security considered aggravated?

The Criminal Code provides for the application of the aggravated type, primarily, in the following cases:

• When the defrauded amount exceeds 120,000 euros.
• When the conduct is carried out within an organization or group.
• When shell companies, front persons or legal or financial schemes are used to conceal the identity of the responsible party or the destination of assets.

These elements usually justify a broader investigation and greater intensity in judicial proceedings.

What are the prison sentences for aggravated social security fraud?

In these cases, the sanctioning framework is significantly elevated:

• Prison sentence of two to six years.
• Higher amount fines, depending on the damage caused.
• Extended prohibitions from accessing public aid and tax benefits or

How to defend yourself against a Social Security crime

Facing an investigation for Social Security fraud is not a formality with the Tax Authority. It is a criminal procedure in which your assets, your business and your freedom may be at stake. From the first court summons, every document you provide and every word you declare can make the difference between dismissal, plea agreement or conviction.

Identify which article of the Criminal Code applies to you

The first step in any defense strategy is to determine whether the investigation falls under article 307 CP (contribution fraud), article 307 bis CP (aggravated type) or article 307 ter CP (benefit fraud). Each requires different requirements, different economic thresholds and carries specific penalties.

Review the amount and the computed period

A large part of the proceedings are based on the calculation of the debt or economic damage. It is key to analyze how the amount has been constructed, what periods have been added and whether concepts that should not be computed criminally have been included. An error at this point can move the case outside the