1. Anyone who obtains, for themselves or another, the enjoyment of benefits from the Social Security System, the undue extension thereof, or facilitates the obtaining of such benefits by others, through error caused by the simulation or misrepresentation of facts, or the deliberate concealment of facts that they had a duty to report, thereby causing harm to the Public Administration, shall be punished with a prison sentence of six months to three years.
When the acts, in view of the amount defrauded, the means employed, and the personal circumstances of the perpetrator, are not of particular gravity, they shall be punished with a fine of one to six times the amount defrauded.
In addition to the aforementioned penalties, the offender shall be barred from receiving subsidies and from enjoying tax or Social Security benefits or incentives for a period of three to six years.
2. When the value of the benefits exceeds fifty thousand euros or any of the circumstances referred to in points b) or c) of paragraph 1 of Article 307 bis apply, a prison sentence of two to six years and a fine of one to six times the amount shall be imposed.
In these cases, in addition to the aforementioned penalties, the offender shall be barred from receiving subsidies and from enjoying tax or social security benefits or incentives for a period of four to eight years.
3. Anyone who repays an amount equivalent to the value of the benefit received, plus annual interest equal to the legal interest rate plus two percentage points, from the moment they received it, before being notified of the initiation of inspection and control proceedings related to said benefits, or, if such proceedings have not yet taken place, before the Public Prosecutor, the State Attorney, the Social Security Lawyer, or the representative of the relevant regional or local administration files a complaint or report against them, or before the Public Prosecutor or the Investigating Judge takes any action that would allow them to formally become aware of the initiation of proceedings, shall be exempt from criminal liability in relation to the conduct described in the preceding paragraphs.
The exemption from criminal liability provided for in the preceding paragraph shall also extend to said individual for any falsifications of documents that, exclusively in relation to the defrauded benefits being repaid, they may have committed prior to the regularization of their situation.
4. The existence of criminal proceedings for any of the offenses in paragraphs 1 and 2 of this article shall not prevent the competent Administration from demanding the reimbursement, through administrative channels, of the unduly obtained benefits. The amount to be reimbursed shall be provisionally determined by the Administration and subsequently adjusted according to the final decision in the criminal proceedings.
The criminal proceedings shall also not suspend the collection actions of the competent Administration, which may initiate collection proceedings unless the Judge, either ex officio or at the request of a party, has ordered the suspension of enforcement proceedings upon the provision of a guarantee. If a guarantee cannot be provided in whole or in part, the Judge may exceptionally order the suspension with a total or partial waiver of guarantees if they deem that enforcement could cause irreparable or very difficult-to-repair damage.
5. In proceedings for the offense covered by this article, for the enforcement of the fine and civil liability, the Judges and Courts shall request the assistance of the Social Security Administration, which shall collect them through the administrative enforcement procedure.
6. The provisions of paragraph 5 of Article 307 of the Criminal Code shall apply to the cases regulated in this article.