The seizure of assets or how to frustrate the enforcement of debts.

Abstract

The offence of concealment of property shows that there are people who try to evade their financial responsibilities and undermine the general interest in an optimal functioning of the credit system. To this end, they often develop fictitious structures to mask the true ownership of their assets. These assets are usually those that have served as collateral to obtain credit or financing to carry out their activities, in principle with a semblance of legality.

The objective of this study is based on the need to know who is affected by the consequences of the aforementioned crime and whether the criminal policies applied are effective. In order to meet the stated objective, a brief explanation of the crime of frustration of execution is given. Then, the results of the study carried out by analysing 172 Supreme Court rulings on this offence will be presented, with a quantitative and qualitative analysis

And, finally, the conclusions drawn by the author from the aforementioned study will be presented.