Article 31 quater [source]

Spanish Criminal Code
English translation

1. Only the following actions, carried out by legal representatives after the commission of the crime, may be considered mitigating circumstances for the criminal liability of legal entities:

a) Confessing the offense to the authorities before becoming aware that legal proceedings were being brought against them.

b) Cooperating in the investigation of the act by providing new and decisive evidence at any stage of the proceedings to clarify the criminal liabilities arising from the facts.

c) Repairing or mitigating the damage caused by the crime at any stage of the proceedings and before the oral hearing.

d) Establishing effective measures before the start of the oral hearing to prevent and detect crimes that could be committed in the future using the resources or under the auspices of the legal entity.