{"id":14769,"date":"2025-11-24T01:17:00","date_gmt":"2025-11-24T06:17:00","guid":{"rendered":"https:\/\/esford.pe\/?post_type=jurisprudencia&#038;p=14769"},"modified":"2025-11-24T01:20:40","modified_gmt":"2025-11-24T06:20:40","slug":"casacion-n-o-764-2022-tacna-responsabilidad-civil-con-absolucion-penal-en-casos-de-dinero-no-declarado","status":"publish","type":"jurisprudencia","link":"https:\/\/esford.pe\/ing\/jurisprudencia\/casacion-n-o-764-2022-tacna-responsabilidad-civil-con-absolucion-penal-en-casos-de-dinero-no-declarado\/","title":{"rendered":"CASACI\u00d3N N.\u00ba 764-2022\/TACNA: Responsabilidad civil con absoluci\u00f3n penal en casos de dinero no declarado"},"content":{"rendered":"<p>La Corte Suprema estableci\u00f3 un criterio relevante sobre la autonom\u00eda de la responsabilidad civil en el proceso penal. En este caso, pese a que los acusados fueron <strong>absueltos del delito de lavado de activos<\/strong> por no haberse acreditado la existencia de un delito previo, el Tribunal determin\u00f3 que ello <strong>no impide la imposici\u00f3n de reparaci\u00f3n civil<\/strong> cuando la conducta es antijur\u00eddica, genera un da\u00f1o al Estado y cumple con los elementos propios de la responsabilidad civil.<\/p>\n\n\n\n<p>Los hechos acreditaron que los procesados intentaron <strong>ingresar clandestinamente USD 140,000 al pa\u00eds sin declararlo ni justificar su procedencia<\/strong>, infringiendo normas aduaneras y tributarias. La Corte precis\u00f3 que el dinero, aunque no ligado a actividad criminal previa, s\u00ed era <strong>ilegal administrativamente<\/strong>, pues no se demostr\u00f3 su origen l\u00edcito ni se cumpli\u00f3 con las obligaciones formales de declaraci\u00f3n.<\/p>\n\n\n\n<p>En consecuencia, la sentencia explica que la multa impuesta por SUNAT no excluye la posibilidad de fijar <strong>reparaci\u00f3n civil<\/strong>, ya que la sanci\u00f3n administrativa no sustituye la obligaci\u00f3n resarcitoria derivada del da\u00f1o causado al Estado. Conforme al art\u00edculo 12.3 del C\u00f3digo Procesal Penal, es posible declarar responsabilidad civil <strong>incluso en casos de absoluci\u00f3n penal<\/strong>, siempre que la acci\u00f3n civil haya sido ejercida v\u00e1lidamente y concurran sus cuatro elementos: antijuridicidad, da\u00f1o, causalidad y factor de atribuci\u00f3n (dolo o culpa).<\/p>\n\n\n\n<p>La Corte Suprema cas\u00f3 la sentencia de vista y orden\u00f3 que, en nueva audiencia, se determine el monto de la reparaci\u00f3n civil correspondiente. Este pronunciamiento consolida un importante precedente respecto al <strong>alcance de la responsabilidad civil aut\u00f3noma<\/strong>, reforzando el deber del Estado de resarcir los da\u00f1os ocasionados por conductas il\u00edcitas, aun cuando no configuren responsabilidad penal.<\/p>","protected":false},"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"categorias":[],"class_list":["post-14769","jurisprudencia","type-jurisprudencia","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/esford.pe\/ing\/wp-json\/wp\/v2\/jurisprudencia\/14769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esford.pe\/ing\/wp-json\/wp\/v2\/jurisprudencia"}],"about":[{"href":"https:\/\/esford.pe\/ing\/wp-json\/wp\/v2\/types\/jurisprudencia"}],"version-history":[{"count":0,"href":"https:\/\/esford.pe\/ing\/wp-json\/wp\/v2\/jurisprudencia\/14769\/revisions"}],"wp:attachment":[{"href":"https:\/\/esford.pe\/ing\/wp-json\/wp\/v2\/media?parent=14769"}],"wp:term":[{"taxonomy":"categorias","embeddable":true,"href":"https:\/\/esford.pe\/ing\/wp-json\/wp\/v2\/categorias?post=14769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}