A guide for lawyers on the offence of fraudulent concealment of assets (alzamiento de bienes, Art. 257 Criminal Code): typical elements, differences from the civil Paulian action, reinstatement in insolvency and Supreme Court case law in 2025-2026.
Fraudulent conveyance (alzamiento de bienes) under Art. 257 of Spain's Penal Code is among the most litigated economic crimes. When a debtor transfers assets to frustrate creditors, practitioners face a choice between criminal prosecution and civil rescission. This guide explains the key elements and how to choose the right strategy.
Four elements must concur: (1) a prior enforceable obligation, (2) an act of asset disposal, (3) resulting in (or aggravating) insolvency, and (4) direct intent to defraud. The Supreme Court (STS 2ª 487/2023) confirms this is a concrete-danger offence, no failed enforcement attempt is required.
Penalty: 1–4 years' imprisonment + 12–24 month fine. Aggravated to 1–6 years for public-law debts (tax authority, social security).
The civil acción pauliana (Arts. 1111, 1291.3 CC) rescinds fraudulent transactions without criminal consequences. Key differences: criminal route requires direct intent; civil rescission of onerous acts requires the acquiree's complicity. Limitation: 5 years (criminal) vs. 4 years (civil).
When the debtor enters insolvency proceedings, the insolvency administrator's reintegration action under Arts. 226–233 TRLC (Law 16/2022) covers acts within the two years before filing, regardless of good or bad faith.
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