Marián Lora Márquez. Consultora Compliance.
En principio, podríamos decir que el legislador parece claro al dedicar expresamente un artículo a las circunstancias atenuantes de la responsabilidad penal de las personas jurídicas. El artículo 31 quater del Código Penal establece con carácter de exclusividad cuatro circunstancias atenuantes:
Sin embargo, el Tribunal Supremo en su Sentencia 583/2017, de 19 de julio, se pronuncia sobre las dilaciones indebidas alegadas por varias de las personas jurídicas intervinientes en el proceso. Resuelve el Alto Tribunal limitándose a decir que no concurren, lo que genera dudas ya que, de no ser una circunstancia atenuante para la persona jurídica, debería haber dicho expresamente que no es de aplicación a éstas, por no estar prevista como tal en el artículo 31 quater del Código Penal.
Recientemente, el Tribunal Supremo vuelve a tener la oportunidad de pronunciarse en su Sentencia 746/2018, de 13 de febrero de 2019, sobre las circunstancias atenuantes de la responsabilidad penal de las personas jurídicas.
Con respecto a las dilaciones indebidas, en este caso el Tribunal Supremo establece que es discutible proyectar en la persona jurídica dicha atenuante, aunque los retrasos pueden y deben ser tomados en consideración a efectos de graduar la pena.
En cuanto a la reparación del daño, en esta misma Sentencia, el Tribunal Supremo establece que, sin lugar a dudas, esta circunstancia atenuante cualificada es predicable de la persona jurídica. No obstante, lo que resulta curioso es que las responsabilidades penales de la persona física y de la persona jurídica sean autónomas, otorgándoseles derechos procesales autónomos y, sin embargo, el Tribunal Supremo aplique esta atenuante tanto a la persona física como a la persona jurídica dirigida por éste, en lugar de aplicarla solamente a quien haya realizado el desembolso para la reparación del daño.
Por tanto, podemos concluir que las circunstancias atenuantes no pueden aplicarse por analogía a las personas jurídicas, siendo para estas exclusivamente y sólo las previstas en el artículo 31 quater del Código Penal.
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