Specifically, in article 307 in Title XIV "Crimes against the Public Treasury and against Social Security". Within this article two types of fundamental infractions are collected. The first is Social Security fraud and the second is improper obtaining of benefits. However, this text will focus on the description and delimitation of Social Security fraud.
Within this fundamental typology of infraction there are three main actions that constitute a crime. Evade the payment of quotas that must be paid to Social Security. This is the whatsapp mobile number list most common action. Improperly obtaining a refund of fees that were owed. Enjoy a fraudulent form of deductions that are carried out for any reason. These three facts can be considered a criminal offense under Spanish law.
A much-needed law change Before the law that governed this type of crime was modified in 2012, defrauding Social Security and the Treasury was much easier. In the first place, because the sanctions for misconduct could only be administrative. Therefore, those who profited from this fraud found it easier to continue defrauding and pay the penalties than to stop breaking the rules.