The Scope of Law 30424 and the Criminal Liability of Legal Entities in Peruvian Legislation

Abstract

This study analyzes whether Law 30424 and its amendments adequately incorporate the criminal liability of legal entities within the Peruvian legal framework. This subject has sparked debate, as it challenges the possibility of attributing criminal responsibility to non-physical entities under the traditional rules of criminal law theory. The current legislation imposes sanctions on legal entities under an administrative regime that, in practice, assumes a criminal nature due to the commission of offenses through the organization. The research employed an explanatory-causal approach, using an inductive-deductive method and a non-experimental design, applying surveys and document analysis through simple random sampling. The findings reveal that the criminal liability of legal entities is conditioned by their capacity for culpability. While hetero-responsibility is attributed to natural persons, the German model requires an expression of corporate personality to establish liability. It is concluded that the implementation of compliance programs may mitigate criminal liability by transforming it into administrative liability. Law 30424 establishes a model of self-responsibility that legitimizes the criminal inclusion of legal entities within the Peruvian legal system.