Article 127 sexies [source]

Spanish Criminal Code
English translation

For the purposes of the preceding article, the following presumptions shall apply:

1. All assets acquired by the convicted person within the period beginning six years before the date of commencement of the criminal proceedings shall be presumed to have originated from their criminal activity. For these purposes, assets shall be considered to have been acquired on the earliest date on which it is known that the person had possession of them.

2. All expenses incurred by the convicted person during the period referred to in the first paragraph of the preceding section shall be presumed to have been paid with funds originating from their criminal activity.

3. All assets referred to in section 1 shall be presumed to have been acquired free of encumbrances.

The judge or court may decide that the foregoing presumptions shall not apply to certain assets, proceeds, or gains when, in the specific circumstances of the case, they prove to be incorrect or disproportionate.