According to the provisions of articles 31 bis and concordant articles of the Penal Code, it is possible to attribute criminal liability to legal entities for certain offenses committed by their managers or employees, provided that the conditions set forth in said precepts are met. Soccer clubs, as legal persons of a private nature, are susceptible to criminal sanctions under this regime of criminal liability. In Spain, F.C. Barcelona, C.A. Osasuna and Rayo Vallecano de Madrid have already been condemned for committing crimes against the Public Treasury. Therefore, it is convenient to expose which factors favor crime in the soccer sector, which are the main criminal risks faced by soccer clubs, as well as the need for these entities to adopt and effectively implement compliance programs to minimize the probability that their managers or employees incur in any criminal offense in the exercise of their functions.