Marián Lora Márquez. Consultoría Compliance.
El principio de irretroactividad de las disposiciones sancionadoras o restrictivas de derechos individuales está consagrado en el artículo 9.3 de la Constitución Española y, en su virtud, no podrán sancionarse y castigarse como delitos, hechos que en el momento en que se cometieron no estaban tipificados como tales, y, en caso de estar tipificados como delitos y haber variado la pena, tendrá que aplicarse la pena que sea más leve. Si realizamos una interpretación correcta del precepto, se debe entender que la Constitución garantiza la retroactividad de la ley penal favorable.
En este sentido, el artículo 2.2 del Código Penal evita que se pueda condenar al reo con arreglo a una ley que ha sido sustituida por otra más benigna, sosteniendo que las leyes penales favorables tendrán efecto retroactivo.
El Tribunal Supremo en su Sentencia número 234/2019, de 8 de mayo, se pronuncia sobre la aplicación del principio de retroactividad de la ley penal más favorable en relación a la responsabilidad penal de las personas jurídicas, con motivo del recurso de casación interpuesto por una sociedad que había sido declarada responsable al pago directo y solidario de la pena de multa impuesta a su administrador por un delito continuado de falsedad documental cometido en el año 2008.
El precepto de aplicación para imponer a la persona jurídica, de manera solidaria, los efectos patrimoniales derivados del delito cometido por su administrador, fue el artículo 31.2 del Código Penal vigente al tiempo de los hechos. No obstante, la Audiencia Provincial no tuvo en cuenta que dicho precepto había sido derogado en el momento de enjuiciar los hechos.
El mismo respondía a un principio de responsabilidad objetiva, es decir, se impone la sanción únicamente por la relación existente entre el autor del delito (el administrador) y la empresa, algo totalmente ajeno al principio de culpabilidad por hecho propio, contrario a los principios constitucionales.
No cabe duda de que la responsabilidad penal de la persona jurídica ha ido evolucionando con los años, siendo derogado aquel precepto por la Ley Orgánica 5/2010, de 22 de junio, de reforma del Código Penal, la cual introdujo, además, el artículo 31 bis por el que se implanta en nuestro ordenamiento penal la responsabilidad penal de las personas jurídicas. Posteriormente, la reforma operada por la Ley Orgánica 1/2015, de 30 de marzo, así como la jurisprudencia, han solventado las dudas existentes sobre si la responsabilidad penal de la persona jurídica se fundamentaba en un sistema vicarial o en un sistema de autorresponsabilidad, determinando que la misma se justifica en el principio de autorresponsabilidad, y en base al principio de presunción de inocencia. A ello se suma que, desde 2010 y hasta la fecha, el delito de falsedad documental no puede ser imputable a la persona jurídica en virtud del principio de taxatividad del artículo 31 bis. Por tanto, la normativa actual es incompatible con la ya derogada, por lo que resulta improcedente su aplicación.
En consecuencia, el Tribunal Supremo casa la sentencia entendiendo que la Audiencia Provincial, en su fallo, infringe las garantías procesales, así como el principio de autorresponsabilidad, ya que la ley penal más favorable que debería haberse aplicado es la establecida por la Ley Orgánica 1/2015. En su virtud, la sanción penal de la persona jurídica debe fundamentarse en la responsabilidad de la misma derivada de un defecto estructural en los mecanismos de prevención de la empresa frente a sus administradores y empleados en los delitos susceptibles de ser cometidos por ella.
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