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

Abstract

This study analyzes whether Law N° 30424 and its amendments adequately allow for the integration of corporate criminal liability into the Peruvian legal framework. This issue generates debate within criminal law doctrine, as it questions the attribution of criminal responsibility to non-physical entities under the traditional rules of criminal theory. Current legislation imposes sanctions on legal entities through an administrative regime that, in practice, has a criminal nature due to offenses committed by or through the organization. The research employed an explanatory-causal approach, using an inductive-deductive method and a non-experimental, cross-sectional design. Data were collected through surveys and documentary analysis using simple random sampling. The results indicate that the criminal liability of legal entities depends on their capacity for culpability. While heterorresponsibility is attributed to natural persons, the German model requires an expression of personality for imputation. It is concluded that the implementation of compliance programs may mitigate criminal liability, reducing it to administrative consequences. Law N° 30424 establishes a model of self-responsibility that legitimizes the inclusion of corporate criminal liability within the Peruvian legal system.