La responsabilidad del asesor fiscal por blanqueo de capitales

Abstract

The responsibility of tax advisors for money laundering can be criminal or administrative. The tax advisor, as any citizen, incurs
criminal responsibility when, by fraud or serious negligence, money launders. From an administrative point of view, the Law
10/2010, prevention of money laundering, assigned specific liabilities, the same as the auditors and external accountants, whose
failure, also smear, carries heavy fines.