Recognizing the need and legitimacy of referring to extrapenal regulations within the field of economic criminal law, this study aims to delineate the role that the reference norm or administrative act plays concerning the crime, as well as the perspective in which they should be interpreted. The doctrinal analysis allows for the conclusion that these are elements of the offense and that their interpretation should follow the criteria of extrapenal regulations, with the possibility of some flexibility in accordance with the systematic and teleological framework of the criminal type.