1. The crime of fraud shall be punished with imprisonment for one to six years and a fine of six to twelve months when:
1. It involves essential goods, housing, or other assets of recognized social utility.
2. It is perpetrated by abusing another's signature, or by stealing, concealing, or rendering unusable, in whole or in part, any process, file, protocol, or public or official document of any kind.
3. It involves assets that form part of the artistic, historical, cultural, or scientific heritage.
4. It is of particular gravity, considering the extent of the harm and the economic situation in which it leaves the victim or their family.
5. The value of the fraud exceeds €50,000, or affects a large number of people.
6. It is committed by abusing the personal relationship between the victim and the perpetrator, or the perpetrator takes advantage of their business or professional credibility.
7. Procedural fraud is committed. Those who, in any type of judicial proceeding, manipulate the evidence on which they intend to base their allegations or employ other similar procedural fraud, causing the judge or court to err and issue a ruling that harms the economic interests of the other party or a third party, are guilty of this offense.
8. At the time of committing the offense, the offender must have been definitively convicted of at least three less serious or serious offenses included in this chapter, provided they are of the same nature. Expunged or expunged records will not be taken into account.
2. If the circumstances included in points 4, 5, 6, or 7 coincide with that of point 1 of the preceding section, the penalties of imprisonment for four to eight years and a fine of twelve to twenty-four months will be imposed. The same penalty will be imposed when the value of the fraud exceeds 250,000 euros.