The recent amendment to the Ecuadorian criminal code has generated varied interpretations regarding corporate criminal liability. This paper raises various issues that will have to be addressed by the Ecuadorian justice system in the near future, such as the model of corporate criminal liability, its political-criminal and dogmatic basis, the importance of compliance and, especially, its interpretation in light of the Constitution. In Spain, these issues have already been raised and the Supreme Court has established case law on the subject. This article aims to establish a dialogue between the two jurisdictions so that their accumulated experience of legal theory and case law can be mutually beneficial.
