1. Tax evasion shall be punished with imprisonment for two to six years and a fine of double to six times the amount evaded when the evasion is committed under any of the following circumstances:
a) That the amount evaded exceeds six hundred thousand euros.
b) That the evasion was committed within an organization or criminal group.
c) That the use of interposed natural or legal persons or entities without legal personality, businesses or fiduciary instruments, or tax havens or zero-tax territories conceals or hinders the determination of the identity of the taxpayer or the person responsible for the evasion, the determination of the amount evaded, or the assets of the taxpayer or the person responsible for the evasion.
2. All the other provisions contained in Article 305 shall apply to the cases described in this article.
In these cases, in addition to the penalties indicated, the responsible party shall be subject to the loss of the possibility of obtaining public subsidies or aid and the right to enjoy tax or Social Security benefits or incentives for a period of four to eight years.