Tradicionalmente nuestro Derecho ha rechazado la posibilidad de atribuir responsabilidad penal a las personas jurídicas. Solo las personas físicas podían cometer delitos, por más que dichas personas actuaran en nombre de una sociedad o por cuenta y en beneficio de la misma.
Poco a poco el legislador español ha ido introduciendo variaciones en el Código Penal, de tal modo que lo que inicialmente constituía una total ausencia de responsabilidad para las personas jurídicas fue dando paso a la regulación de diversas cuestiones que, si bien de forma muy discreta, iban encaminándose hasta el reconocimiento de dicha responsabilidad penal de la persona jurídica.
Definitivamente, la Ley Orgánica 1/2015, de 1 de julio, que reforma el Código Penal a la redacción actual, regula con mucho más detalle la responsabilidad penal de la persona jurídica, y podemos afirmar que a día de hoy es posible la condena de una empresa por la comisión de un delito. En este artículo vamos a tratar de responder a la principal cuestión que surge con la nueva regulación: ¿qué delitos puede cometer la empresa?
Y la respuesta la hallamos lógicamente en el Código Penal, que de forma expresa detalla los tipos penales que son atribuibles a una persona jurídica. La primera respuesta a la pregunta antes planteada es que no todo delito podrá ser atribuido a una persona jurídica, sino que existe un catálogo cerrado de delitos que son los que podrán ser objeto de reproche penal para la empresa.
Dicho catálogo de delitos es amplio, no obstante lo cual hay una serie de delitos que son los que más impacto tienen en el devenir diario de la actividad empresarial, existiendo otro grupo de los mismos más vinculado a actividades criminales organizadas.
Los delitos más comunes en la actividad empresarial son los siguientes:
– Estafas (arts. 248 a 251 bis CP)
– Frustración de la ejecución (arts. 257 a 258 ter CP)
– Insolvencias punibles (arts. 259 a 261 bis CP)
– Delitos contra propiedad intelectual e industrial, mercado y consumidores (arts. 278 a 286 y 288 CP)
– Corrupción en los negocios (arts. 286 bis a 286 quater y 288 CP)
– Blanqueo de capitales (arts. 298 a 302 CP)
– Delito contra Hacienda Pública y Seguridad Social (arts. 305 a 310 bis CP)
– Cohecho (arts. 419 a 427 bis CP)
– Tráfico de influencias (arts. 428 a 430 CP)
Como ya se ha indicado anteriormente, el catálogo de delitos no se agota en este listado, existiendo otro grupo de delitos que, mayoritariamente, se vinculan a la actividad criminal organizada, como los delitos contra la Salud Pública, Tráfico de personas o de órganos, o prostitución y corrupción de menores, por poner algunos ejemplos.
Como puede observarse, gran parte de los delitos que pueden ser cometidos por la empresa son de contenido económico, lo que lógicamente incide en la actividad diaria de las personas jurídicas. De especial impacto son los delitos contra Hacienda y Seguridad Social, así como las insolvencias punibles o la frustración de la ejecución, dada la situación de crisis que atraviesa la economía y que ha multiplicado los procedimientos de reclamación de cantidad, así como las consiguientes ejecuciones, en las que no es extraño ver cómo el deudor trata de proteger su patrimonio realizando acciones que pueden ser consideradas delictivas.
La conclusión a la pregunta realizada al inicio de este artículo es que las empresas deben estar alerta ante la posible comisión de delitos, que hasta hace muy poco no representaban un riesgo para sus organizaciones pero que a día de hoy constituyen una amenaza más en el devenir empresarial. Una vía de actuación que recomendamos es el estudio e implantación de un programa de cumplimiento normativo o compliance, que conforme a la nueva regulación penal eximirá de responsabilidad a la empresa por los delitos antes mencionados, siempre y cuando dicho compliance venga acompañado de un seguimiento y control adecuados.
En LeónOlarte Abogados somos expertos en el análisis e implantación de programas de compliance para todo tipo de empresa, así como en la formación de empleados y directivos en esta materia, que progresivamente está convirtiéndose en un estándar a cumplir no sólo por sus bondades preventivas, sino por la exigencia de nuestro entorno económico en cuanto a su implantación.
Fotografía unsplash.com
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