Flash | Ruling on the legal elements for the attribution of criminal liability of legal entities

On February 21^st, 2025, a ruling with digital registry number 2029987 was published in the Judicial Weekly of the Federation, in connection with the criminal liability of legal entities.

The Second Collegiate Tribunal in Criminal Matters of the Second Judicial Circuit issued the ruling titled: Criminal liability of legal entities. Requirements for the respective motivation, pursuant to article 11-Bis of the Criminal Code of the State of Mexico. The most relevant aspects to be considered are listed below:

• The Prosecutor Office must explain why a specific criminal act materially carried out by certain people make possible to attribute liability to the legal entity
• The court identified some key factors that must be considered to comply with the legal requirement of due motivation:
  • From the logical categorization of the criminal type, it must be inferred that it is a crime attributable to a legal entity
  • The crime must be for the benefit of the legal entity
  • The existence of an effective link between the legal entity and the crime must be proven through a continuous and existing relationship between the individuals to whom the capacity to act in representation or administration of the legal entity can be attributed

It should be noted that this criterion is of great relevance for the application of criminal liability of legal entities in future cases.

As always, KPMG Mexico's Tax and Legal staff through its Legal Services Practice, is at your service to address any questions or concerns related to this thesis, as well as the possible implications for your company.