En nuestro anterior artículo hablábamos de las personas jurídicas responsables penalmente dentro de su normal actividad empresarial. En éste, siguiendo la serie de artículos realizados por LEONOLARTE ABOGADOS para MERCADOS21 en torno a la figura del COMPLIANCE, tratamos los delitos que pueden cometer las personas jurídicas y sus penas.
Con la reforma del Código Penal por la Ley Orgánica 5/2010, de 23 de junio, se establece un catálogo cerrado de delitos. Solo puede exigirse responsabilidad penal a una persona jurídica respecto de losdelitos formulados expresamente en las disposiciones del Libro II del Código Penal, que a fecha de hoy son los que siguen:
Los delitos más frecuentes en las actividades de la PYME-Persona jurídica en general, son los delitos económicos: Estafa, Insolvencia Punible, delitos contra la Hacienda Pública y la Seguridad Social y de Blanqueo de Capitales. Indudablemente la evolución de este tipo de delitos se ha visto afectada por la grave crisis económica, la presión de la carga fiscal y los altos costes sociales a los que tienen que hacer frente la mediana y pequeña empresa. Según la Encuesta Mundial sobre Fraude y Delito Económico 2014, la prevención (el Compliance) es la mejor arma de lucha contra los delitos económicos ya que el 72% de los fraudes se cometen porque existe la posibilidad u oportunidad de hacerlo.
Por otro lado, nuestro código penal, ha establecido unas circunstancias que modifican la responsabilidad penal de las personas jurídicas, que conllevan una disminución o aumento de la pena, son las circunstancias atenuantes: confesión de la infracción, colaboración con la investigación, reparación o disminución del daño causado y el establecimiento de medidas eficaces para prevenir y descubrir delitos en el futuro (compliance). Como vemos, en este último punto, tener un sistema de compliance normativo para la prevención o el descubrimiento de delitos es una circunstancia atenuante, que llevará a disminuir o aumentar las posible penas de los citados delitos. Es importante tener establecidas estas medidas de manera formal y cumplirlas de manera estricta para evitar la comisión de delitos o atenuar sus consecuencias adversas.
Las penas aplicables a las personas jurídicas se establecen en el apartado 7 del artículo 33 del Código Penal que asigna siete tipos de penas, creadas para imponerse específicamente a las personas jurídicas con la consideración de penas graves, independientemente de su duración: a) multa, por cuotas o proporcional; b) disolución de la persona jurídica; c) suspensión de las actividades; d) clausura de los locales y establecimientos; e) prohibición de realizar en el futuro las actividades en cuyo ejercicio se haya cometido, favorecido o encubierto el delito; f) inhabilitación para obtener subvenciones y ayudas públicas, para contratar con el sector público y para gozar de beneficios e incentivos fiscales o de la Seguridad Social; g) intervención judicial.
La pena de multa está prevista como pena principal obligada para la totalidad de los delitos. El resto de penas del catálogo del apartado 7 del artículo 33 del Código Penal se establecen para todos los delitoscon carácter potestativo, es decir, se podrán imponer o no ponderando las siguientes circunstancias: las medidas ejercitadas para prevenir la continuidad de la actividad delictiva o de sus efectos; las consecuencias económicas y sociales, y especialmente los efectos para los trabajadores; y el puesto que en la estructura de la persona jurídica ocupa la persona física u órgano que incumplió el deber de control.
Por otro lado, durante la instrucción de un delito, el juez instructor puede adoptar las siguientes medidas cautelares contra la persona jurídica imputada, previa petición de parte y celebración de vista: clausura temporal de los locales o establecimientos; suspensión de las actividades sociales; y la intervención judicial.
Por último, mencionar que la responsabilidad penal de la persona jurídica llevará consigo laresponsabilidad civil de forma solidaria con las personas físicas que fueren condenadas por los mismos hechos.
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