Article 308 bis [source]

Spanish Criminal Code
English translation

1. The suspension of the execution of sentences imposed for any of the offenses regulated in this Title shall be governed by the provisions contained in Chapter III of Title III of Book I of this Code, supplemented by the following rules:

1. The suspension of the execution of the imposed prison sentence shall require, in addition to compliance with the requirements regulated in Article 80, that the convicted person has paid the tax or Social Security debt, or has reimbursed any subsidies or aid unduly received or used.

This requirement shall be deemed fulfilled when the convicted person undertakes to satisfy the tax debt, the debt to Social Security, or to reimburse any subsidies or aid unduly received or used, and any civil liabilities in accordance with their economic capacity, and to facilitate the agreed confiscation, and it is reasonable to expect that this commitment will be fulfilled. Suspension shall not be granted when it is established that the convicted person has provided inaccurate or insufficient information about their assets.

The decision by which the judge or court grants the suspension of the execution of the sentence shall be communicated to the legal representatives of the State, Regional, Local, or Provincial Treasury, the Social Security Administration, or the Administration that granted the subsidy or aid.

2.The judge or court shall revoke the suspension and order the execution of the sentence, in addition to the cases provided for in Article 86, when the convicted person fails to comply with the commitment to pay the tax debt or the Social Security debt, to repay the subsidies and aid unduly received or used, or to pay the civil liabilities, provided they have the financial means to do so, or provides inaccurate or insufficient information about their assets. In these cases, the supervising judge of the prison may deny the granting of parole.

2. In the case of article 125, the judge or court shall hear beforehand the procedural representation of the State, regional, local or foral Public Treasury, the Social Security or the Administration that granted the subsidy or aid, in order to provide a financial report of those responsible for the crime in which the real economic and financial capacity of those responsible will be analyzed and a proposal for installment payment may be included in accordance with said capacity and with the tax, Social Security or subsidy regulations.