The article is regulated in articles 253 and following of our penal code. The conduct consists of appropriating for oneself or for a third party, money or movable goods, which are possessed legitimately but with the obligation to return them. The penalty will be six months to three years of imprisonment for the basic modality. With the same penalty shall be punished whoever denies having received a thing, which he has received, with the purpose of appropriating the same.
If the amount does not exceed 400 euros, the penalty shall be a fine of one to three months. Situations that aggravate the penalty are foreseen, such as, for example, that the crime involves goods of basic necessity, goods that are part of the artistic or cultural heritage, or that the victim is left in an economically delicate situation, or that the value of the defrauded amount exceeds 50 thousand Euros, among others. In these cases, a prison sentence of one to six years will be imposed.