Article 294 [source]

Spanish Criminal Code
English translation

Those who, as de facto or de jure administrators of any company, whether incorporated or in formation, subject to or operating in markets subject to administrative supervision, deny or impede the actions of inspecting or supervisory persons, bodies, or entities, shall be punished with imprisonment for six months to three years or a fine of twelve to twenty-four months.

In addition to the penalties provided for in the preceding paragraph, the judicial authority may order any of the measures provided for in Article 129 of this Code.