Embezzlement of Public Funds

In the Chapter VII, entitled “Embezzlement”, there are the offenses related to embezzlement and misappropriation of public funds.

The crime involves the misappropriation, diversion or unauthorized use of public funds for personal gain or the benefit of others. The embezzlement provisions apply to funds or assets that are part of the public treasury, including public funds, subsidies or assets managed by public officials.

Article 432 states as follows:

  1. The authority or public official who, with a profit motive, appropriates or consents that a third party, with the same motive, appropriates the public assets under his charge by reason of his functions or on occasion thereof, shall be punished with a penalty of two to six years imprisonment, special disqualification for public office or employment and for the exercise of the right to passive suffrage for a period of six to ten years.
  2. A prison sentence of four to eight years and absolute disqualification for a period of ten to twenty years shall be imposed if any of the following circumstances have concurred in the acts referred to in the preceding paragraph:
    a) If serious damage or obstruction has been caused to the public service,
    b) If the value of the damage caused or of the public assets appropriated exceeds 50.000 euros, or;
    c) If the embezzled items are of artistic, historical, cultural or scientific value; or if they are effects intended to alleviate a public calamity. If the value of the damage caused or of the public assets appropriated exceeds 250.000 euros, the penalty shall be imprisonment in the upper half of the sentence, which may be increased to the next higher degree.

The acts referred to in this Article shall be punishable by a prison sentence of one to two years and a fine of three months and one day to twelve months, and in any case special disqualification for public office or employment and the right to passive suffrage for a period of one to five years, when the damage caused or the value of the public assets is less than 4.000 euros.

Spain, as a member of international organizations and conventions, participates in efforts to combat corruption and financial crimes. Cooperation with international bodies and adherence to anti-corruption standards play a role in addressing offenses related to the embezzlement of public funds.

At Chabaneix Criminal Lawyers we are experts in this type of crime and we work continuously to obtain the best solution to each problem.