Embezzlement Lawyers in Madrid
If you are being investigated for embezzlement (having disposed of, diverted or used public funds for purposes other than those of the service), you are facing the offence under Title XIX with the harshest penalty: up to 8 years’ imprisonment plus absolute disqualification of 6 to 10 years in the aggravated forms. Absolute disqualification is no minor detail: it bars you from all public office and from the capacity to be elected during that period.
We defend civil servants, public authorities, elected officials, public sector managers and grant administrators who are investigated or arrested for embezzlement. Your call is answered directly by Antonio Cervantes (ICAM 141.301) or Guillermo García-Escribano. 681 256 507, 24 hours.
Other offences against Public Administration we also defend
Embezzlement rarely appears on its own. It is often accompanied by other offences under Title XIX that we also handle at the firm.
The pillar page of the cluster, giving the full picture of offences against Public Administration.
- Misappropriation of public funds
- Temporary use without intent to appropriate
- Corporate cards and expense allowances
- Absolute disqualification of 6-10 years
When the case also investigates whether the disposal of funds was made in exchange for gifts, commissions or payments.
- Passive bribery by the public official
- Active bribery by the private individual
- Cases involving UDEF and the Anti-Corruption Prosecutor's Office
- Corporate liability
When the diversion affects regional, national or European subsidies or grants for an amount exceeding €10,000.
- Regional and national subsidies
- European funds and Next Generation grants
- Misuse of purpose
- Fine of up to six times the amount
When the decision that authorised the expenditure is also challenged as an arbitrary ruling made in knowing disregard of its unlawfulness.
- Arbitrary administrative decisions
- Public procurement and contract amendments
- Personnel decrees
- Special disqualification of 9-15 years
We defend the civil servant or public authority under investigation, the public sector manager and the accounting or personnel officer named in reports by the Court of Audit or the Comptroller’s Office. We handle cases in Madrid (Plaza de Castilla and the surrounding courts), before the High Court of Justice of Madrid where jurisdictional privilege applies, before the National Court when the case has particular economic significance, and before the Supreme Court where applicable. When criminal proceedings run in parallel with Court of Audit proceedings, we coordinate both defences to ensure they do not contradict one another.
When you should call a criminal defense lawyer specialising in embezzlement
- You have received a summons as a person under investigation and must appear shortly.
- The Court of Audit has opened reimbursement proceedings against you.
- An internal audit has flagged questionable use of funds and referred it to the Public Prosecutor.
- You have been summoned as a witness but the questions point to your signatures or your corporate card.
- You appear in a complaint or private prosecution that has not yet been formally served on you.
- You are the accounting officer of an intervened public body.
- You are an elected official and a political party or association is going to bring a private prosecution.
- Your current defense lawyer isn't a criminal law specialist and you want a second opinion.
Why you need a specialist embezzlement lawyer from the very first moment
In embezzlement cases, disqualification is absolute and the amount involved carries enormous weight. Here’s what comes into play:
- Absolute disqualification of 6 to 10 years in aggravated cases: you lose your position and the ability to access another public post for the entire period.
- The prison sentence, which in aggravated cases (high amount, institutional gravity, harm to public service) can reach up to 8 years, making suspension of the sentence much harder to achieve.
- Repayment of the amount to public funds, with interest, and confiscation of assets obtained as a result.
- Proceedings before the Court of Auditors (Tribunal de Cuentas) running in parallel, involving reimbursement and accounting liability separate from the criminal penalty.
- Disciplinary proceedings within your public body, which may lead to provisional suspension from duties.
- Reputational damage and media pressure, which in embezzlement cases with institutional significance tend to be intense from day one.
24-hour assistance for arrests, summonses and urgent detentions
Tel. 681 256 507 · [email protected]
How we build your defense as a criminal defense law firm
We approach every embezzlement case with the same order of priorities:
- Before you make a statement. We gather the complete administrative file, invoices, supporting documents and prior accounting reports. The first statement is prepared document by document.
- We examine the applicable offence. Was it appropriation with intent to keep the money (art. 432 CP) or temporary use with intent to repay (art. 433 CP)? The difference between the two changes the sentence drastically.
- We examine the amount involved. In embezzlement cases, the amount determines the aggravation. A well-executed accounting expert report can reduce the amount and shift the offence into its basic form.
- We challenge questionable evidence. Invoices reconstructed after the fact, expert reports from the intervention body lacking clear methodology, testimony from colleagues cooperating with the Public Prosecutor’s Office.
- Reparation of the harm. In embezzlement cases, full repayment of the amount before trial is a highly qualified mitigating circumstance and can reduce the sentence by one or two degrees. Sometimes this is the difference between prison and a suspended sentence.
- Coordination with the defense before the Court of Auditors. Reimbursement and accounting liability are handled through their own separate procedure, and it is important that both defenses speak the same language.
- Strategic plea agreement when the documentary evidence is overwhelming. Well negotiated, this minimizes disqualification and allows for suspension of the sentence.
Other financial crimes we also defend
Embezzlement of public funds frequently connects with other offences under economic criminal law: offences against the Public Administration, bribery, prevarication, subsidy fraud, tax offences, money laundering and disloyal administration. When a case involves several such elements, we design a single strategy that addresses them all.
24-hour assistance for arrests, summonses and urgent detentions
Tel. 681 256 507 · [email protected]
How criminal proceedings for embezzlement of public funds progress, step by step
This is what you will typically experience from the first official communication:
- Summons as an investigated person. In embezzlement cases, a summons is the norm, not an arrest. You will be given days or weeks’ notice to prepare for the appearance.
- First statement. Before the relevant investigating court (in Madrid, Plaza de Castilla). The prudent approach is not to give a statement until you have the full case file in front of you.
- Investigation phase. Accounting expert reports from the intervention body, witness statements from colleagues and suppliers, the complete administrative file, bank information requests. This is the long phase, and the one where almost everything is decided.
- Order for abbreviated proceedings and formal charges. Submissions from the Public Prosecutor, from the private or popular accusation (if any) and from your defence.
- Trial. Before the Provincial Court when the sentence sought exceeds 5 years, which is common in aggravated embezzlement cases.
- Judgment, appeals and, where applicable, suspension. Appeal, cassation and, where applicable, constitutional appeal (amparo). If there is a conviction, suspension and substitution of the sentence are assessed.
You can call us at any point along the way. The sooner we get involved, the greater the chances of reducing the period of disqualification.
A clear process, from start to finish
From the first contact through to the resolution of the proceedings, we follow a transparent methodology so that you know what to expect at every step.
First contact
We listen to your situation in a confidential initial interview, assess urgency and define the next steps.
Case analysis
Review of the case file, gathering of evidence and preparation of an internal report setting out the defence options.
Strategy and preparation
We design the procedural strategy, prepare submissions and work with you on every relevant milestone of the proceedings.
Defence at trial
We take on the defence at trial, with thorough preparation of witness evidence, expert evidence and the appropriate remedies.
24-hour assistance for detainees, every day of the year
We take the call, travel to you and take on the defence from the very first minute. Madrid and throughout the country.
Answers to the most common questions
If your question isn’t answered here, write to us: we respond within 24 business hours, always in confidence.
I used the corporate card for something personal and then paid it back. Is that embezzlement?
It depends. Art. 433 CP punishes the temporary use of public funds for purposes other than official duties, even if there is an intention to repay. If the repayment was immediate and can be proven, there is room to argue the classification of the offence or to reclassify it as a disciplinary infraction. If the repayment came after the use was detected, the classification becomes more complicated and a solid defense needs to be prepared.
Am I going to prison?
In aggravated embezzlement by appropriation (art. 432.2 CP) the sentence can reach 8 years’ imprisonment, which makes suspension of the sentence difficult. In the basic offence and in temporary use (art. 433 CP), the sentence usually allows for suspension of execution if there are no prior convictions and the damage is fully repaired before the trial.
I'm an elected official and a criminal complaint has been filed against me. Do I have to leave my position?
Not automatically. Loss of office comes with a final conviction and disqualification. While proceedings are ongoing you can remain in your post, unless the court imposes a specific precautionary measure or the body itself decides otherwise. In practice, political and media pressure often leads to resignations, but that is a personal decision, not a procedural obligation.
What is the difference between embezzlement and the Court of Auditors procedure?
These are two separate but compatible avenues. Criminal proceedings for embezzlement address criminal liability and the penalty of disqualification. The procedure before the Court of Auditors addresses accounting liability and the obligation to repay public funds. They can coexist and, in fact, often do. Both defenses need to be coordinated so they don’t contradict each other.
Does repaying the money mean I avoid a conviction?
Repayment does not extinguish criminal liability, but it operates as a mitigating factor (art. 21.5 CP) and can be treated as highly qualified when it is full and voluntary before the trial. If well documented, it can reduce the sentence by one or two degrees and shift a custodial sentence to a suspended one.
Visit us in Madrid
The firm’s physical office is right in the city centre. We see clients by appointment to ensure each case receives the attention it requires.
Cervantes & Gª-Escribano Law Firm
Book an initial consultation or call us directly. We offer in-person, telephone and video-conference consultations.
- Calle Goya 20, 1st Floor Left · 28001 Madrid
- 681 256 507 · 24 hours, every day
- [email protected]
- Monday to Friday · 9:00 AM – 7:00 PM (24/7 assistance for detainees)
If you are being investigated for embezzlement, the first thing to do is call
The sooner we join your defense, the more room we have to reduce an absolute disqualification and secure a suspended sentence. One of the firm’s partners will personally answer your call, 24 hours a day. We see clients in Madrid and travel to any court in the country when the case warrants it. 681 256 507.
