Abstract
Both Chile and Spain have recently introduced a system of criminal liability of juridical persons that poses a number of problems, at substantive and procedural levels. The present work deals, from a comparative perspective, with some of the problematic issues that arise when a juridical person occupies the place of defendant in the context of criminal proceedings. In particular we study the condition which involves the juridical person in the criminal process, which due process rights are attributed to it and, more particularly, to what extent it has the right to not testify as instrumental of the, more generic, right of defence. Then, it attempts to determine which is the ideal moment to formalize the imputation against the juridical person in order to try to not to unduly delay the birth of its right of defence. Finally, an attempt will be made to describe the subject of the juridical person's representation in proceedings that, due to its lack of corporeality, needs to act in the framework of the trial through a specific person to declare on its behalf and to exercise the rest of the defensive powers that correspond to every defendant.
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