Article 127 [source]

Spanish Criminal Code
English translation

1. Any sentence imposed for an intentional crime shall entail the forfeiture of the proceeds of the crime and of the property, means, or instruments used to prepare or commit it, as well as the profits derived from the crime, regardless of any transformations they may have undergone.

2. In cases where the law provides for a prison sentence of more than one year for the commission of a negligent crime, the judge or court may order the forfeiture of the proceeds of the crime and of the property, means, or instruments used to prepare or commit it, as well as the profits derived from the crime, regardless of any transformations they may have undergone.

3. If, for any reason, the confiscation of the property referred to in the preceding paragraphs of this article is not possible, the confiscation of other property shall be ordered in an amount corresponding to its economic value and to the profits obtained from it. The same procedure will be followed when the confiscation of certain goods, effects or profits is agreed upon, but their value is less than what they had at the time of their acquisition.