La tesis tiene como objetivo establecer una correcta denominación e interpretación del fundamento, elemento esencial ne bis in idem, a partir de una distinción cualitativa entre el Derecho Penal y el Derecho Administrativo Sancionador. Se busca sentar las bases para entender y aplicarlo de modo correcto, por ello se comienza definiendo correctamente el principio, se analiza su fundamento y su auténtica naturaleza, para posteriormente, centrarse en la diferencia entre el Derecho penal y el Derecho administrativo sancionador, así como, el injusto penal e infracción administrativa. Finalmente, existen una serie de reglas formales para garantizar la efectiva aplicación de la prohibición de bis in ídem. Por tanto, si fracasan en su finalidad no podrán usarse para vulnerar el fin mismo al cual sirven.

This article analyses the structure of so-called crimes related to breaches of duty and special crimes of duty. It specifically aims to understand the foundation of duty that forms this structure. To achieve this, the research focuses on the various concepts of “positive duty” that underpin the classification of a crime as either a violation of duty or a special duty. The goal is to demonstrate the significance of establishing a duty as positive. We will also explore how attributing criminal responsibility in certain economic crimes, such as unfair or fraudulent administration, relies on this foundation.

This article analyses the structure of so-called crimes related to breaches of duty and special crimes of duty. It specifically aims to understand the foundation of duty that forms this structure. To achieve this, the research focuses on the various concepts of “positive duty” that underpin the classification of a crime as either a violation of duty or a special duty. The goal is to demonstrate the significance of establishing a duty as positive. We will also explore how attributing criminal responsibility in certain economic crimes, such as unfair or fraudulent administration, relies on this foundation.