- FISCAL OFFENSE (art. 305 PC):Consists of defrauding the State, regional, foral or local Treasury, evading tax obligations, when the amount defrauded exceeds 120,000 euros per tax and fiscal year.
- CRIME AGAINST SOCIAL SECURITY (art. 307 PC): Consists of defrauding Social Security contributions, obtaining refunds or enjoying deductions unduly, provided that the amount exceeds 50,000 euros.
