1. Criminal liability is extinguished:
1. By the death of the offender.
2. By the completion of the sentence.
3. By the definitive remission of the sentence, in accordance with the provisions of paragraphs 1 and 2 of Article 87.
4. By amnesty or pardon.
5. By the pardon of the injured party, when dealing with minor offenses prosecutable at the request of the injured party or when the law so provides. The pardon must be expressly granted before a sentence has been issued, for which purpose the sentencing judicial authority must hear the injured party before issuing the sentence.
In offenses committed against minors or persons with disabilities in need of special protection that affect eminently personal legal rights, the pardon of the injured party does not extinguish criminal liability.
6. By the statute of limitations.
7. By the expiration of the statute of limitations for the penalty or security measure.
2. The transformation, merger, absorption, or division of a legal entity does not extinguish its criminal liability, which will be transferred to the entity or entities into which it is transformed, merged, or absorbed, and will extend to the entity or entities resulting from the division. The Judge or Court may moderate the transfer of the penalty to the legal entity based on the proportion that the legal entity originally responsible for the crime bears to it.
The covert or merely apparent dissolution of the legal entity does not extinguish criminal liability. In any case, covert or merely apparent dissolution of the legal entity will be considered to exist when its economic activity continues and the substantial identity of clients, suppliers, and employees, or the most relevant part of all of them, is maintained.