In the present work has investigated the participation extraneus the crime of willful embezzlement in the Peruvian Penal Code in order to determine the basis of their unjust, that in the light of the divergence in both casuistry and doctrine on criminal liability of extraneus. To do this, this research was conducted through the study of legislation, case mix and above all an analysis and synthesis of the most authoritative doctrine on the subject. In this context it was determined, as the main result, the types of the special part not decide per se the share of responsibility of those involved, but only the contours of the object of complaint, for which the special duty established in the crime of embezzlement is not a constituent element of unjust, but a criterion for determining a postqualification his intervention. Thus, both the conduct of the perpetrator as to unitholders, are inclu...