Area of defence · Navarra & all of Spain
Financial crime and money laundering
Fraud, money laundering, underground banking, tax cases. Proceedings with mountains of paper, forensic accounting and years of investigation — they demand a meticulous defence from day one.
What financial criminal law covers
Under this label sit very different offences: fraud (articles 248 et seq. of the Spanish Criminal Code), misappropriation, unfair administration, money laundering (article 301), insolvency offences, corporate offences, forgery and tax crimes. Each has its own elements and defences, but they share one trait: the evidence is mostly documentary and expert-based, and the border between civil breach and crime is not always where the prosecution says it is.
That border is, very often, the heart of the defence: not every unpaid debt is fraud, nor every debatable management decision a crime. Deception, intent and loss must be proven — and challenged technically.
Laundering, underground banking and tax offences
An increasingly frequent front is laundering investigations tied to informal money-transfer and clearing networks — so-called underground banking — which the Audiencia Nacional handles as mega-cases: dozens of defendants, simultaneous raids on warehouses and shops, mass account freezes. In these proceedings I defend each person's individual position: not every cash movement is laundering, and the lawful origin of funds can — and must — be evidenced.
Added to this are offences against the tax authority and smuggling: import VAT fraud, irregular invoicing, regularisations. These are cases where forensic accounting and early strategy make the difference between an administrative penalty and a criminal conviction.
How I work these cases
- Full analysis of the documentation and of the prosecution's expert reports.
- Defence accounting and economic expert evidence where the case requires it.
- Defence during the investigation: statements, framing of the charges, dismissal applications.
- Attention to civil liability and asset measures (freezes, security).
- Trial and appeals; honest assessment of a negotiated outcome when it truly benefits the client.
Frequently asked questions
Common questions in financial crime cases
Which offences count as financial crime?
Among others: fraud, misappropriation, unfair administration, money laundering, insolvency and corporate offences, forgery and tax crimes. They are distinct figures with distinct defences — the first step is identifying precisely what is charged and on what facts.
I am under investigation for "laundering" over money transfers — what does that mean?
Prosecutors often classify informal transfers and clearing as laundering plus criminal organisation. But the offence requires proving the criminal origin of the funds and knowledge of it. Evidencing the lawful source of the money and the real purpose of the transfers are two clear fronts of defence.
Can a financial case end in prison?
It can: several offences carry more than two years, and aggravating factors (amounts, multiple victims) raise them. That is precisely why you want a technical defence from the investigation stage, where the classification of the facts — and with it the sentencing range — is decided.
What is "underground banking" and why is it prosecuted?
The name given to informal money transfer and clearing networks outside the financial system. Prosecutors usually charge them as money laundering and criminal organisation, in Audiencia Nacional mega-cases. The defence requires individualising each position and evidencing, where it exists, the lawful origin of the funds.
A tax inspection has turned into a criminal case — what should I do?
Make no statements without counsel and build the line immediately: the criminal threshold, the calculation of the tax due, the possibility of regularisation. Early strategy and defence recalculations often bring the matter back to the administrative arena.
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