{"id":6149,"date":"2026-01-14T08:43:15","date_gmt":"2026-01-14T13:43:15","guid":{"rendered":"https:\/\/bakertilly.ec\/?p=6149"},"modified":"2026-10-12T11:40:06","modified_gmt":"2026-10-12T16:40:06","slug":"responsabilidad-penal-de-la-persona-juridica","status":"publish","type":"post","link":"https:\/\/bakertilly.ec\/en\/responsabilidad-penal-de-la-persona-juridica\/","title":{"rendered":"Responsabilidad penal de la persona jur\u00eddica"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6149\" class=\"elementor elementor-6149 elementor-3510\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e76215 e-flex e-con-boxed e-con e-parent\" data-id=\"9e76215\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17793cf elementor-widget elementor-widget-text-editor\" data-id=\"17793cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-background has-custom-font wp-block-heading\"><strong>En el segundo suplemento del Registro Oficial No. 392 de Mi\u00e9rcoles 17 de febrero de 2021, se publico la Ley Org\u00e1nica Reformatoria del C\u00f3digo Org\u00e1nico Integral Penal en Materia Anticorrupci\u00f3n.<\/strong><\/p><div class=\"wp-block-spacer\" aria-hidden=\"true\"><span style=\"font-size: 16px;\">Se aclara la responsabilidad penal, los delitos, las sanciones, los atenuantes que incluyen sistemas de prevenci\u00f3n y compliance.<\/span><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-4 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\">\u00a0<\/div><\/div><h4 class=\"wp-block-heading\"><strong>Persona Jur\u00eddica:<\/strong><\/h4><div class=\"wp-block-spacer\" aria-hidden=\"true\">\u00a0<\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-9 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><h4 class=\"has-background has-custom-font wp-block-heading\">Derecho Privado<\/h4><p class=\"has-background has-custom-font\">\u2022 Sociedades con fines empresariales<\/p><p>\u2022 Entidades sin fines de lucro, fundaciones.<\/p><p>\u2022 Asociaciones, gremios, clubes.<\/p><\/div><div class=\"wp-block-column is-layout-flow\"><h4 class=\"has-background has-custom-font wp-block-heading\">Nacionalidad<\/h4><p class=\"has-background has-custom-font\">\u2022 Sociedades nacionales<\/p><p>\u2022 Sociedades extranjeras (sucursales de empresas extranjeras)<\/p><\/div><div class=\"wp-block-column is-layout-flow\"><strong style=\"font-size: 1.3em;\">Responsabilidad Penal:<\/strong><\/div><\/div><div class=\"wp-block-spacer\" aria-hidden=\"true\"><span style=\"font-size: 1.3em; font-weight: bold;\">Delitos para beneficio propio o de sus asociados.<\/span><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-13 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><p class=\"has-white-background-color has-background has-custom-font\">\u2022 Si el beneficio es para un tercero ajeno a la persona jur\u00eddica no hay responsabilidad.<\/p><\/div><div class=\"wp-block-column is-layout-flow\"><span style=\"font-size: 1.3em; font-weight: bold;\">Independiente de la responsabilidad penal de las personas naturales que intervengan.<\/span><\/div><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-17 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><p class=\"has-white-background-color has-background has-custom-font\">\u2022 Esta responsabilidad subsiste a pesar de no haber identificado a la persona natural infractora.<\/p><\/div><div class=\"wp-block-column is-layout-flow\"><strong style=\"font-size: 1.5em;\">Como se origina?<\/strong><\/div><\/div><div class=\"wp-block-spacer\" aria-hidden=\"true\"><strong style=\"font-size: 1.3em;\">Acci\u00f3n u omisi\u00f3n de:<\/strong><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-21 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><p class=\"has-white-background-color has-background has-custom-font\">\u2022 Quienes ejercen su propiedad o control<\/p><p>\u2022 \u00d3rganos de gobierno o su administraci\u00f3n<\/p><p>\u2022 Apoderados, mandatarios, representantes legales<\/p><p>\u2022 Agentes, factores, delegados, ejecutivos principales<\/p><p>\u2022 Terceros que se inmiscuyan en una actividad de gesti\u00f3n (contractualmente o no)<\/p><\/div><div class=\"wp-block-column is-layout-flow\"><strong style=\"font-size: 1.5em;\">Algunos delitos\u2026<\/strong><\/div><\/div><div class=\"wp-block-spacer\" aria-hidden=\"true\"><span style=\"font-size: 16px;\">\u2022 Peculado, enriquecimiento il\u00edcito, cohecho, concusi\u00f3n, tr\u00e1fico de influencias, oferta de realizar tr\u00e1fico de influencias, \u00a0testaferrismo, sobreprecios en contrataci\u00f3n publica.<\/span><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-25 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><h4 class=\"has-white-background-color has-background has-custom-font wp-block-heading\"><strong><em>Actos de corrupci\u00f3n en el sector privado<\/em><\/strong><\/h4><p class=\"has-white-background-color has-background has-custom-font\">\u2022 Lavado de activos, asociaci\u00f3n il\u00edcita, delincuencia organizada.<\/p><\/div><div class=\"wp-block-column is-layout-flow\"><strong style=\"font-size: 1.3em;\">Las sanciones incluyen la disoluci\u00f3n de la persona jur\u00eddica a mas de sanciones econ\u00f3micas.<\/strong><\/div><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-29 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><strong style=\"font-size: 1.5em;\">Circunstancias Atenuantes<\/strong><\/div><\/div><div class=\"wp-block-spacer\" aria-hidden=\"true\">\u00a0<\/div><figure class=\"wp-block-image size-large is-resized coblocks-animate slideInBottom\" data-coblocks-animation=\"slideInBottom\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-9200\" src=\"https:\/\/bakertilly.ec\/storage\/2021\/03\/CUADRO-1024x855.jpg\" sizes=\"(max-width: 768px) 100vw, 768px\" srcset=\"https:\/\/www.bakertilly.ec\/storage\/2021\/03\/CUADRO-1024x855.jpg 1024w, https:\/\/www.bakertilly.ec\/storage\/2021\/03\/CUADRO-300x251.jpg 300w, https:\/\/www.bakertilly.ec\/storage\/2021\/03\/CUADRO-768x641.jpg 768w, https:\/\/www.bakertilly.ec\/storage\/2021\/03\/CUADRO-500x418.jpg 500w, https:\/\/www.bakertilly.ec\/storage\/2021\/03\/CUADRO-800x668.jpg 800w, https:\/\/www.bakertilly.ec\/storage\/2021\/03\/CUADRO.jpg 1032w\" alt=\"\" width=\"768\" height=\"641\" \/><\/figure><div class=\"wp-block-spacer\" aria-hidden=\"true\">\u00a0<\/div><p class=\"wp-block-heading\"><strong>Requisitos m\u00ednimos de los Sistemas de prevenci\u00f3n y cumplimiento<\/strong><\/p><div class=\"wp-block-spacer\" aria-hidden=\"true\"><span style=\"font-size: 16px;\">1. Identificaci\u00f3n, detecci\u00f3n y administraci\u00f3n de actividades en las que se presente riesgo.<\/span><\/div><div class=\"wp-block-columns coblocks-animate is-layout-flex wp-container-33 slideInBottom\" data-coblocks-animation=\"slideInBottom\"><div class=\"wp-block-column is-layout-flow\"><p>2. Controles internos con los responsables que presenten riesgos.<\/p><p>3. Supervisi\u00f3n y monitoreo continuo, sea a nivel interno o con evaluaciones independientes.<\/p><p>4. Modelos de gesti\u00f3n financiera.<\/p><p>5.\u00a0Canal de denuncias o l\u00ednea \u00e9tica.<\/p><p>6. C\u00f3digo de \u00c9tica.<\/p><p>7. Programas de capacitaci\u00f3n al personal.<\/p><p>8. Mecanismos de investigaci\u00f3n interna.<\/p><p>9. Obligaci\u00f3n de informar al encargado de cumplimiento sobre riesgos o incumplimientos.<\/p><p>10. Normas para sancionar las vulneraciones al sistema.<\/p><p>11. Programas de due diligence o conozca a su cliente.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":6150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[45],"tags":[],"class_list":["post-6149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/posts\/6149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/comments?post=6149"}],"version-history":[{"count":1,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/posts\/6149\/revisions"}],"predecessor-version":[{"id":6151,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/posts\/6149\/revisions\/6151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/media\/6150"}],"wp:attachment":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/media?parent=6149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/categories?post=6149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/tags?post=6149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}