A crime against the public treasury refers to offences that affect tax collection and the proper administration of public resources. These acts can have serious legal consequences, both financially and criminally.

Knowing the types of tax crimes and their consequences is essential to avoid problems with the Tax Administration and the Public Treasury. The following sections cover various aspects of this topic.

When is a crime against the public treasury committed?

A crime against the public treasury is committed when the Tax Administration is defrauded, mainly through tax evasion. This can happen in several ways, including:

• Concealing income or assets that should be declared.
• Filing false or altered tax returns.
• Obtaining tax refunds fraudulently.

The minimum amount for an act to be considered tax fraud is 120.000 euros. If this threshold is exceeded, the legal consequences can be severe, including prison sentences and substantial fines.

In addition, the Criminal Code provides that these offences must be committed intentionally, that is, with the intention to defraud, which further aggravates the offender’s situation.

What is tax fraud and what are its consequences?

Tax fraud is an illegal act that harms the public treasury through tax evasion. The consequences of committing tax fraud are serious and may include:

• Prison sentences ranging from one to five years.
• Fines that can be many times the amount defrauded.
• Disqualification from holding public office or engaging in activities related to financial management.

In addition, individuals may lose the right to public grants and tax benefits for up to six years. This loss can have a considerable impact on taxpayers.

How is a crime against the public treasury punished?

Penalties for a crime against the public treasury are severe and vary according to the seriousness of the offence. The Criminal Code provides that:

• Prison sentences can range from one to five years, depending on the amount defrauded.
• Fines are proportionate to the damage caused and can be up to three times the amount defrauded.
• In cases of repeat offences, the penalties may be more severe.

In addition to criminal penalties, offenders may face administrative consequences, such as having to pay the tax debt together with the applicable interest and surcharges.

Who can commit a tax offence?

Any natural or legal person can commit a offence against the public treasury. This includes:

• Individuals who try to evade taxes by submitting false declarations.
• Companies that engage in tax fraud to reduce their tax burden.
• Tax advisers who help prepare misleading declarations.

Criminal liability extends to anyone who, in any way, facilitates or participates in the criminal activity.

What are the main types of offences against the public treasury?

There are various types of offences against the public treasury, each with specific characteristics. Some of the main types are:

• Tax fraud: This includes concealing income or submitting incorrect declarations.
• Social Security fraud: This involves evading social security contributions and payments.
• Undue benefits: Obtaining tax refunds to which you are not entitled.

Each type of offence carries its own penalties and conditions, and it is essential to understand them to avoid legal and financial problems.

What amount constitutes a tax offence?

For an action to be considered a tax offence, the amount defrauded must exceed 120.000 euros. This figure is crucial, since breaches below this threshold are considered administrative offences and carry less severe penalties.

It is important to note that amounts defrauded can be added together across different tax years. This means that even if less than 120.000 euros is evaded each year, the total accumulated amount may still exceed this threshold.

How can a tax debt be regularized to avoid a tax offence?

Regularizing tax debts is a viable option for those who wish to avoid the consequences of an offence against the public treasury. This process includes:

• Self-assessing the tax debt and paying the outstanding taxes.
• Submitting supplementary declarations to correct errors in previous declarations.
• The option of using payment plans to facilitate settlement of the debt.

However, it is vital to act promptly, as regularization does not guarantee exemption from penalties and may result in the loss of tax rights and public assistance for a specified period.

Frequently asked questions about offences against the public treasury

When is an offence against the public treasury committed?

An offence against the public treasury is committed when the Tax Administration is defrauded of an amount exceeding 120.000 euros. This includes any deliberate action intended to conceal income or manipulate tax declarations in order to evade taxes.

There must also be a clear intention to defraud, known as intent. This means that an unintentional error or misunderstanding is not classified as a criminal offence, but as an administrative offence.

How much do you have to owe the tax authorities to go to prison?

To be sent to prison for a tax offense, the amount defrauded must be equal to or greater than 120.000 euros. If this threshold is exceeded, the offender faces prison sentences ranging from one to five years, as well as significant fines.

It is important to note that even if the amount is lower, violations may result in financial penalties, although not necessarily criminal ones. It is therefore crucial to meet your tax obligations to avoid legal problems.

When does an offense against the Public Treasury become time-barred?

The limitation period for an offense against the Public Treasury varies depending on the seriousness of the offense. Generally, this period is 10 years from the time the offense was committed, although it may be extended if aggravating circumstances apply.

Taxpayers should be aware of this period, since the detection of the debt or its acknowledgment by the Public Treasury may interrupt the limitation period.

How much money constitutes a tax offense?

For an act to be considered a tax offense, the amount defrauded must exceed 120.000 euros. This figure is important because it marks the line between an administrative violation and a criminal offense. Acts involving smaller amounts will be treated as administrative infractions, with less severe penalties.

Knowing this threshold and acting accordingly is essential to avoid legal problems and maintain a good relationship with the Tax Administration.