规定了对所有犯罪所得和犯罪工具予以没收，即使它们已转化为其他财产。规 定如果不可能没收犯罪所得，则进行等额没收。没收是在定罪基础上进行的并 视为对犯罪的一种辅助制裁；但如果不能实施任何制裁，可不经刑事定罪而批 准没收。没收的资产被出售后，钱款转到一个单独的资产管理基金。（见 2003 年 5 月 29 日第 17/2003 号法律）。调查期间调查法官能够冻结和扣押犯罪工具以 确保犯罪产生的经济收益的安全。在民事程序基础上对该程序进行管理。根据 理事会第 845/2007 号决定，西班牙正在设立一个资产追回办公室。
The confiscation of proceeds and instrumentalities of all crimes are foreseen, even if they have been transformed into other property. The confiscation of the equivalent amount is foreseen if it is not possible to confiscate the proceeds of crime. Confiscation is conviction-based and considered as an accessory sanction for the crime; however, if no sanction can be imposed, the confiscation can be upheld in the absence of a criminal conviction. The confiscated assets are sold and transferred to a single fund for the administration of assets (see Law 17/2003, 29 May). The investigating judge can freeze and seize the instrumentalities of crime during the investigation with a view to securing the economic benefits arising from the crime. The procedure is regulated based on the civil procedure. Spain is in the process of establishing an Asset Recovery Office pursuant to Council Decision 845/2007