CAPITULO III Atentados contra el sistema crediticio (delitos concursales) 1. INTRODUCCION Bajo la denominacién de «atentados contra el sistema crediticio», nuestro Cédigo penal regula un conjunto de conductas defraudatorias que afectan de manera intolerable las pretensiones econémicas de los acreedores a través de la insolvencia, Esta denomina- cién parecerfa no limitarse a aquellos delitos que se cometen en el émbito de los procedimientos concur- sales regulados por ley, sino que abarcarfa también supuestos de fraude 2 los acreedores cometidos al margen de estos pracedimientos, siempre que, claro esté, se afecte de modo igualmente grave los intere- ses de los acreetlores mediante la insolvencia. 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La proteccién de os ccreedore® rocker padulento de la insolvencia tondria due nocerse con mane ead nterwencin 8 Comitn 48 PS mientos Conoursales- , La incriminacién de actos saves do éetraudacin 9 imi acreedores cometidos fuera de un PLO ne cones 9 smaplo: ‘as, como puede verse en el Derecho comperade Bor ale mol: wsdl Star atc perl {igo penal franoés™, el ar go penal ia fen Tet parégrafo 283 del Gédigo penal aleoto soncinan datorias de los deudores contra lo conse ent una deere de isnivonss 9 sin comenea ist Césigonanal Rosigues Nour Corrygorehere CSSA Corpentarios, VES 9” jenna eet, Doracho penal erpani Pe an Comentarios, Quiniero Olivares (drs: feulos 196 2 2091 | pe BAG y sss Lanutes SA vid, con amplias roferencias, SHAE, Wi" .990, p. Bi y ssi TO 34. Vi : jira, 1990, p. 81Y ann, Insolvenz-Strafrecht p. BY SS: ATENTADOS CONTRAEL SISTEMA CREDITICIO, 137 quiebra. La proteccién penal, por tanto, no se limita alos actos realizados durante el desarrollo de un procedimiento concur- sal, no siendo una intervencién excesiva del Derecho penal san- cionar los actos orientados a perjudicar a los acreedores en el cobro de sus créditos, aun cuando no se haya iniciado un proce- dimiento concursal. En este contexto, resulta plenamente fun- dado el parecer doctrinal que entiende que la insolvencia es una situacién més factica que juridica®®. La inoriminacién del uso fraudulento de la insolvencia féctica resulta incluso més nece- sario en nuestro sistema concursal actual, en donde el deudor iar un procedimiento concursal en caso de reduccién sustancial del patrimonio™, Debe quedar en claro que la incriminacién de actos de defraudacién cometidos al margen de un procedimiento concursal no implica sancionar penalmente el infortunio en la marcha de los negocios, ni tam- poco la simple mala gestién administrativa, sino actos dirigidos a evadir fraudulentamente el pago de las deudas contrafdas mediante la insolvencia. De forma contradictoria con su logica restrictiva, el le~ gislador penal ha extendido la prohibicién penal también a la realizaci6n culposa de los actos que perjudican alos acreedores en un procedimiento concursal. El documento elaborado por el INDECOPI que expuso los motivos de esta inclusién, justificé la sancién de las conductas culposas en los delitos que ahora ana~ 38. Vid., en este sontido, Bo Ferménped/SvAnez Gowzkuse, Manual, PE, p. 212; Dat Rosas Biasco, ADPCP, 1994, p. 8. ‘La omisin de inicio del procedimiento concursal puede dar lugar @ una responsabilidad penal en pafses como italia Alemania, Vid, Nizzo Maa- ‘thy, BI delito de quicbra, p. 48 ys.“typ “@uuewopen-rr7 we ssn ‘OPRBES 8360 49 “PIN py (ssh u02' 6p a onan eves” eee ‘epopes ouspy 12 ure “2opdy Ly Mavens SHONT “OPRERS #9 U9 “PIA “og ~emape wisa onb eued eun ep uotoisodu ey aiueypaur aquauryer, ~0s onbyunuroo jetted oypaseq [9 anb v ard wp ‘saropseuse sns ‘woo sepressuoo sepnep se[ sesuoY ou ered safesinouos somuarUNIp ~eooxd Soy ap A Yfaueos0W oyDaIaq ws eperuM pepmiqesuodser ‘e] op Joye Je oyDeY BY enb owETUTeyDonaude 1g ‘oBed ep oWeUT our je opeSoy] epejsoueo oruaureaysaJe pros epfesiuoD stuoUT -epirga epnep e[ anb ue opueynoo [erareutoo oop Top oxIuep asopupziuefso smBes uepand ‘oanarfep oypsy jp sesod e ‘onb saxopaaior So] @ FemBase ep eBIedUe as arib ous ‘UgISI0ISIP_ ‘ap saxoyoRy soszeatp eB aqUAY AUIN{gIU] eBueWeUI as OTDPIPEI ‘puragsis Je anb ezriuexeB ou yeued oyoereKr 1 ‘ps1e100s ojopout oeumonnse epeunnerep ep feqo]S orepureuoTouTy ye seBeI0Kd ‘opsezitioo [9 sod ‘ou & ,geued v| ap uprorsodunt ej eruerpeu e -onptioo ap eaneuxiou enpenoadxe wise ap eroueBita ef JouerTeU so [euad oysareq [op uploUNy eT “saxopeause sns e seorpnfied - 9p peprreuy ef uo yesmnouoo exuerumTpedoad un ep onuEp Tera owned ugyojsodsip ap so1se ogeo t upreaeT] ou SesOpNap 60] ‘anb op ezonpuco ap earreusou eattersadxe P| ‘oro1ns9 opriues uo ‘exoaye reued odin fap up}eztteex eT ‘opiBorosd equoumyeuod oorpyinf wai j@ equoureydord sejfes @ ex2ue opuop Ud jnbe sq °S9] in $0] ap upyoerasdsoquT ap o1702130 [e desyoosd e reNUS ‘anb Aey ‘sefesmnoueo somuerunpeooud so] wa Sosopaqu0e Sof & ugiepneyep ep soive so] erusweued sopeoytdn zea eUN, oprBe1a1d equeurreued ooypunt erg Jap snared e sopeuad sod sof ep uoroerardrowwt eT 21'S oer ‘orO LUGO VNaISIS 12 VALNOO SOGVINEIY “phgzn 8-(39) onmnoytZondypex SOHAL UD EEVACO angina Sesoaiza rap ed oe80 “OUOSvEE SOTHEVHIRL, 5° "PIA. “BE gy donsequsroayenor TEOOTONE "PIA LE ——— dino op ojnay 2 emuaunenst sopesiseo x9s onb UEHP gos soqequounayed somtep soxonu eo189j e259 oo on orsond ~Seodina renage Top uoroezrfaued et seourasn{ exed sezveroun Nt crenmnsau Bsojop woIaeNI0e P| ap otzoregorK! 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