El Delito de Lavado de Activos en el contexto de la Economía Digital
Palabras clave:
lavado de activos, economía digital, criptomonedas, delincuencia financiera, tecnología blockchain
Resumen
El presente artículo analiza la evolución del delito de lavado de activos en el marco de la economía digital, examinando cómo las nuevas tecnologías han transformado los métodos tradicionales de blanqueo de capitales. A través de una revisión bibliográfica sistemática de fuentes secundarias publicadas entre 2020 y 2025, se identifican los principales mecanismos empleados por las organizaciones criminales para legitimar fondos ilícitos mediante criptomonedas, plataformas digitales y sistemas de pago electrónico. Los resultados revelan que la descentralización financiera, el anonimato digital y la velocidad de las transacciones electrónicas han generado desafíos significativos para los sistemas de prevención y detección tradicionales. Se evidencia la necesidad de actualizar los marcos normativos internacionales y fortalecer la cooperación transnacional para combatir eficazmente este fenómeno delictivo en constante evolución. Las conclusiones subrayan la importancia de implementar tecnologías de inteligencia artificial y análisis de big data en los sistemas de monitoreo financiero, así como la urgencia de armonizar las legislaciones nacionales con los estándares internacionales del Grupo de Acción Financiera Internacional (GAFI).
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Citas
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Cojoianu, T. F., Clark, G. L., Hoepner, A. G., Pažitka, V., & Wojcik, D. (2022). Blockchain and cryptocurrency regulation: A developmental perspective. Journal of Financial Regulation and Compliance, 30(1), 66-90.
Dupuis, D., Gleason, K., & Wang, Z. (2022). Money laundering in a cryptocurrency economy. Journal of Financial Crime, 29(1), 118-138. https://doi.org/10.1108/JFC-01-2021-0008
Fanusie, Y., & Robinson, T. (2021). Bitcoin laundering: An analysis of illicit flows into digital currency services. Center on Sanctions & Illicit Finance Memorandum, 1-35.
Ferreira, A. (2021). The curious case of stablecoins: Balancing risks and rewards? Journal of International Economic Law, 24(4), 755-778.
Foley, S., Karlsen, J. R., & Putniņš, T. J. (2021). Sex, drugs, and bitcoin: How much illegal activity is financed through cryptocurrencies? The Review of Financial Studies, 32(5), 1798-1853.
Gibilaro, L., & Giudici, G. (2023). Cryptocurrencies: Market analysis and perspectives. Journal of Industrial and Business Economics, 46(2), 289-307. https://doi.org/10.1007/s40812-023-00264-x
Grupo de Acción Financiera Internacional [GAFI]. (2021). Updated guidance for a risk-based approach to virtual assets and virtual asset service providers. FATF-GAFI. https://www.fatf-gafi.org/publications/
Houben, R., & Snyers, A. (2020). Cryptocurrencies and blockchain: Legal context and implications for financial crime, money laundering and tax evasion. European Parliament Research Service, PE 619.024.
Jancsics, D., & Fleckenstein, K. (2023). Fighting corruption with blockchain: Promises and limitations. Governance, 34(2), 397-416.
Leukfeldt, R., & Holt, T. (2023). Examining the convergence of routine activity theory and situational crime prevention for cybercrime. European Journal of Criminology, 18(3), 342-359.
Mehrban, S., Naderi Dehkordi, M., & Chizi, B. (2024). Cryptocurrency money laundering detection using ensemble machine learning techniques. Expert Systems with Applications, 238, 121795. https://doi.org/10.1016/j.eswa.2023.121795
Pacheco, L. (2023). The implementation challenge of FATF's Travel Rule for virtual assets. Journal of Financial Regulation and Compliance, 31(1), 78-95.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., ... & Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Rahouti, M., Xiong, K., & Xiao, Y. (2024). Blockchain security threats and countermeasures: A survey. ACM Computing Surveys, 55(2), 1-36.
Soudijn, M. R. J. (2021). Using police reports to examine money laundering stages: A Dutch case study. European Journal on Criminal Policy and Research, 25(1), 117-133.
Teichmann, F., & Falker, M. C. (2021). Money laundering and terrorism financing risks of cryptocurrencies and tokens. Journal of Money Laundering Control, 24(1), 1-19. https://doi.org/10.1108/JMLC-04-2020-0036
Trautman, L. J. (2021). Virtual currencies; Bitcoin & what now after Liberty Reserve, Silk Road, and Mt. Gox? Richmond Journal of Law & Technology, 20(4), 1-108.
Unger, B., Ferwerda, J., van den Broek, M., & Deleanu, I. (2022). The economic and legal effectiveness of the European Union's anti-money laundering policy. Crime, Law and Social Change, 74(3), 359-381.
Varga, S. M. (2023). Digital payment systems and money laundering: Technological advancement and regulatory challenges. Journal of Financial Crime, 30(2), 445-462.
Ante, L. (2022). Non-fungible tokens (NFTs) in the scope of money laundering and financial crime: Regulatory implications and future research avenues. Journal of Financial Regulation and Compliance, 30(2), 258-271. https://doi.org/10.1108/JFRC-03-2022-0028
Arner, D. W., Barberis, J., & Buckley, R. P. (2020). The evolution of Fintech: A new post-crisis paradigm? Georgetown Journal of International Law, 47(4), 1271-1319.
Brokman, C., Dion-Schwarz, C., & Starks, D. (2022). Cryptocurrency money laundering: A new frontier for regulatory compliance. Economic Crime and Corporate Transparency Review, 5(3), 445-462.
Bryans, D. (2023). Bitcoin and money laundering: Mining for an effective solution. Indiana Law Journal, 89(2), 441-472.
Campbell-Verduyn, M. (2022). Conjuring a cooler world? Blockchains, imaginaries and the legitimacy of climate governance. Global Cooperation Research Papers, 28, 1-35.
Chen, Y., & Bellavitis, C. (2023). Decentralized finance: Blockchain technology and the quest for an open financial system. Journal of Business Venturing Insights, 19, e00368. https://doi.org/10.1016/j.jbvi.2023.e00368
Cojoianu, T. F., Clark, G. L., Hoepner, A. G., Pažitka, V., & Wojcik, D. (2022). Blockchain and cryptocurrency regulation: A developmental perspective. Journal of Financial Regulation and Compliance, 30(1), 66-90.
Dupuis, D., Gleason, K., & Wang, Z. (2022). Money laundering in a cryptocurrency economy. Journal of Financial Crime, 29(1), 118-138. https://doi.org/10.1108/JFC-01-2021-0008
Fanusie, Y., & Robinson, T. (2021). Bitcoin laundering: An analysis of illicit flows into digital currency services. Center on Sanctions & Illicit Finance Memorandum, 1-35.
Ferreira, A. (2021). The curious case of stablecoins: Balancing risks and rewards? Journal of International Economic Law, 24(4), 755-778.
Foley, S., Karlsen, J. R., & Putniņš, T. J. (2021). Sex, drugs, and bitcoin: How much illegal activity is financed through cryptocurrencies? The Review of Financial Studies, 32(5), 1798-1853.
Gibilaro, L., & Giudici, G. (2023). Cryptocurrencies: Market analysis and perspectives. Journal of Industrial and Business Economics, 46(2), 289-307. https://doi.org/10.1007/s40812-023-00264-x
Grupo de Acción Financiera Internacional [GAFI]. (2021). Updated guidance for a risk-based approach to virtual assets and virtual asset service providers. FATF-GAFI. https://www.fatf-gafi.org/publications/
Houben, R., & Snyers, A. (2020). Cryptocurrencies and blockchain: Legal context and implications for financial crime, money laundering and tax evasion. European Parliament Research Service, PE 619.024.
Jancsics, D., & Fleckenstein, K. (2023). Fighting corruption with blockchain: Promises and limitations. Governance, 34(2), 397-416.
Leukfeldt, R., & Holt, T. (2023). Examining the convergence of routine activity theory and situational crime prevention for cybercrime. European Journal of Criminology, 18(3), 342-359.
Mehrban, S., Naderi Dehkordi, M., & Chizi, B. (2024). Cryptocurrency money laundering detection using ensemble machine learning techniques. Expert Systems with Applications, 238, 121795. https://doi.org/10.1016/j.eswa.2023.121795
Pacheco, L. (2023). The implementation challenge of FATF's Travel Rule for virtual assets. Journal of Financial Regulation and Compliance, 31(1), 78-95.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., ... & Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Rahouti, M., Xiong, K., & Xiao, Y. (2024). Blockchain security threats and countermeasures: A survey. ACM Computing Surveys, 55(2), 1-36.
Soudijn, M. R. J. (2021). Using police reports to examine money laundering stages: A Dutch case study. European Journal on Criminal Policy and Research, 25(1), 117-133.
Teichmann, F., & Falker, M. C. (2021). Money laundering and terrorism financing risks of cryptocurrencies and tokens. Journal of Money Laundering Control, 24(1), 1-19. https://doi.org/10.1108/JMLC-04-2020-0036
Trautman, L. J. (2021). Virtual currencies; Bitcoin & what now after Liberty Reserve, Silk Road, and Mt. Gox? Richmond Journal of Law & Technology, 20(4), 1-108.
Unger, B., Ferwerda, J., van den Broek, M., & Deleanu, I. (2022). The economic and legal effectiveness of the European Union's anti-money laundering policy. Crime, Law and Social Change, 74(3), 359-381.
Varga, S. M. (2023). Digital payment systems and money laundering: Technological advancement and regulatory challenges. Journal of Financial Crime, 30(2), 445-462.
Publicado
2026-04-08
Cómo citar
Pulecio Montalvo , N., Sigcho Junco , G. M., & Avendaño Vera , Y. R. (2026). El Delito de Lavado de Activos en el contexto de la Economía Digital. Ciencia Latina Revista Científica Multidisciplinar, 10(2), 1895-1908. https://doi.org/10.37811/cl_rcm.v10i2.23244
Número
Sección
Ciencias Administrativas y Finanzas
Derechos de autor 2026 Nicolas Pulecio Montalvo , Gloria Maria Sigcho Junco , Yuniquer Ricardo Avendaño Vera
Esta obra está bajo licencia internacional Creative Commons Reconocimiento 4.0.
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