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Las recientes reformas del Codigo Penal Espanol han supuesto una verdadera revolucion en el ambito de la responsabilidad penal de las personas juridicas. A raiz de las mismas, el Tribunal Supremo ha dictado una serie de sentencias que han arrojado bastante luz acerca de cuales han de ser los elementos o requisitos que configuran la base para la atribucion de la responsabilidad penal a la persona juridica. Analizando dichas sentencias, puede observarse el reconocimiento del delito corporativo, caracterizado por contar con sus propios elementos, distintos a los exigibles a las personas fisicas. Pues bien: este trabajo tiene como principal objeto de estudio la doctrina del Tribunal Supremo sobre esta materia con la finalidad de inferir cual es la posible configuracion del delito corporativo en atencion a estos pronunciamientos jurisprudenciales, a los principios del derecho penal, asi como al propio tenor literal de la ley. Ante esta situacion, diferentes autores se han ido posicionando acerca de la fundamentacion de la responsabilidad penal de las personas juridicas; asi como de la concreta estructura del delito corporativo. Se analizan tambien sus diferentes puntos de vista senalando que sus visiones del tema son muy dispares. Recent reforms of the Spanish Penal Code have supposed a real revolution in the area of criminal liability of legal entity. As a result of that, the Supreme Court has issued a series of judgments that shed light on which should be the elements or requirements that form the basis for the attribution of criminal responsibility to the legal entity. Analyzing these jurisprudential pronouncements, we can observe the recognition of corporate crime, characterized by having its own elements, different from those required of natural persons. Well, this work has as its main object of study the doctrine of the Supreme Court on this matter with the purpose of inferring what is the possible configuration of the corporate crime in attention to these jurisprudential pronouncements, to the principles of criminal law, as well as to the own literal tenor of the law. Faced with this situation, different authors have been positioning themselves on the basis of the criminal liability of legal entity; as well as the concrete structure of corporate crime. Their different points of view are also analyzed, pointing out that their views on the subject are very different.

Los criterios jurisprudenciales para exigir responsabilidad penal a las personas jurídicas en el delito corporativo