¿De qué se acusa a la persona jurídica? Relaciones entre responsabilidad penal corporativa, nemo tenetur y compliance

The substantive grounds for corporate criminal liability shape the very scope of what can be criminally charged. On one view, liability is based on the absence or ineffectiveness of a compliance program; on another, it depends strictly on the commission of offences as set out in Article 31 bis (1) and (2) of the Spanish Criminal Code. That underlying conception will, in turn, determine how the nemo tenetur principle—the right against self-incrimination—is handled in criminal proceedings. This study explores the foundations of corporate criminal liability by critically reviewing the leading theoretical approaches to Article 31 bis. It then evaluates the practical implications of extending nemo tenetur as a procedural right to corporations, seeking to strike the necessary balance between effective criminal enforcement and the fundamental rights of corporations.