The Active Subject and the Participant in Crimes Against Social Security

Abstract

Crimes against Social Security constitute one of the most forgotten sectors of criminal dogmatics, always in the shadow of tax crimes. However, in recent years, by virtue of legal reforms and, in part, thanks to the expansion of criminal law, interest has grown in the study of the elements of these criminal types, as a remedy to condemn the collection fraud that affects the Social Security system, and thus, to achieve a true Social Welfare State. In this paper, I will first make an approach to the crimes against Social Security, and then proceed, separately, to the analysis of the active subject and the participant in the two fundamental crimes. The crime of defrauding Social Security is a special crime of its own, whose active subject can only be the person obliged to pay the contributions, normally the employer; and together with him, forms of participation are possible, in them, I will distinguish the figure of the bank operator and the tax advisor. On the other hand, the crime of undue enjoyment of benefits is a common crime, whose active subject can be any person. This paper aims to provide clarity on the elements studied and, at the same time, to offer a series of political-criminal proposals.