La tipificación del fraude en las prestaciones del sistema de Seguridad Social: el nuevo artículo 307 ter del Código Penal

Abstract

The Spanish Organic Law 7/2012 of 27 December on transparency and the fight against tax fraud and Social Security, joined our legal system a new offense: benefit fraud of the Social Security system (307 ter article of the Spanish Penal Code). In this paper we analyze the content of this crime. For a first approach to the study of this new legal concept, it is possible to compare it with the scam crime. As a result of this interpretation we get to explain the content of this new crime, that currently the scientific literature has not studied.