Manuel Aburto (asker) Apr 24, 2020:

Thanks a lot Robert for your answer!

Robert Carter Apr 24, 2020:

Hi Manuel I would simply use "concepts" in this case, as the author goes on to mention both "evasión fiscal" and "elusión fiscal". It's a case of inaccurate drafting, I'm afraid. In any case, I'll post it as an answer.

Manuel Aburto (asker) Apr 24, 2020:

Hi Robert,

Then in this case the most appropriate answer/translation would be "criminal concepts"?

If so, would you please post your answer.

John Rynne Apr 22, 2020:

Dictionary definition (RAE) Determinación, concepto o definición legal de un delito, falta o contravención en que se establecen los elementos o situaciones que tienen que concurrir para la aplicación de una sanción.
(https://dej.rae.es/lema/figura-penal)

Amadeo Pinto Apr 22, 2020:

Criminal statues, just a suggestion.

Robert Carter Apr 22, 2020:

@Manuel Sandro is correct in that a "figura penal" in Spanish traditionally means a criminal offense. However, my earlier suspicions about your document were confirmed when I found a copy of it online. The author appears to be a non-jurist and has used "figura" in the lay-sense of "concept" or "principle." What he then goes on to refer to is are not even both offenses, given that one is "tax evasion" (a crime) and the other is "tax avoidance" (not a crime).

I'd just go with "concepts" myself.

(I've confirmed my reservations about your other query regarding "tipologías penales" too: paradoxically he actually does mean "crimes" or "criminal offenses" there, not "typologies")