1. Anyone who obtains subsidies or aid from Public Administrations, including the European Union, in an amount or value exceeding one hundred thousand euros by falsifying the conditions required for their granting or concealing those that would have prevented their granting shall be punished with a prison sentence of one to five years and a fine of one to six times the amount, unless they make the repayment referred to in paragraph 6.
2. The same penalties shall be imposed on anyone who, in the course of carrying out an activity financed wholly or partly with funds from Public Administrations, including the European Union, applies them in an amount exceeding one hundred thousand euros to purposes other than those for which the subsidy or aid was granted, unless they make the repayment referred to in paragraph 6.
3. In addition to the penalties indicated, the offender shall be subject to the loss of eligibility to obtain public subsidies or aid and the right to enjoy tax or Social Security benefits or incentives for a period of three to six years.
4. If the amount obtained, defrauded or misapplied does not exceed one hundred thousand euros but exceeds ten thousand, a prison sentence of three months to one year or a fine of one to three times the aforementioned amount will be imposed, along with 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 six months to two years, unless the reimbursement referred to in paragraph 6 is carried out.
5. For the purposes of determining the amount referred to in this article, the total amount obtained, defrauded or misapplied will be considered, regardless of whether it comes from one or several Public Administrations jointly.
6. The repayment referred to in paragraphs 1, 2, and 4 shall be deemed to have been made when the recipient of the subsidy or aid returns the subsidies or aid unduly received or applied, plus applicable late payment interest from the date of receipt, and this repayment is made before notification of the initiation of verification or control proceedings in relation to said subsidies or aid, or, if such proceedings have not yet taken place, before the Public Prosecutor, the State Attorney, or the representative of the relevant regional or local administration files a complaint or report against the recipient, 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. Repayment shall prevent the recipient from being prosecuted for any falsifications of documents that, solely in relation to the debt being regularized, they may have committed prior to the regularization of their situation.
7. The existence of criminal proceedings for any of the offenses in sections 1, 2, and 4 of this article shall not prevent the competent Administration from demanding the reimbursement, through administrative channels, of the subsidies or aid improperly applied. 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 Administration's collection actions, which may initiate collection proceedings unless the judge, either ex officio or at the request of a party, has ordered the suspension of enforcement actions 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 determine that enforcement could cause irreparable or very difficult-to-repair damage.
8. Judges and courts may impose a penalty one or two degrees lower on the person responsible for this offense, provided that, within two months of being summoned to court as a suspect, they make the restitution referred to in paragraph 6 and judicially acknowledge the facts. The foregoing shall also apply to other participants in the offense, other than the person obligated to make restitution or the perpetrator, when they actively cooperate in obtaining evidence crucial for the identification or capture of other responsible parties, for the complete clarification of the criminal acts, or for ascertaining the assets of the person obligated to make restitution or the perpetrator of the offense.