This article analyzes the criminal liability of legal entities in the Peruvian legal system, based on a study of Law No. 30424 and its amendments. It adopts a dogmatic approach, examining the main schools of thought on corporate culpability, with particular attention to the self-responsibility model based on organizational deficiencies. The article also addresses the role of compliance programs as essential mechanisms for preventing and controlling criminal risks, highlighting their impact on mitigating or excluding liability. The study identifies the optional nature of prevention programs and the restriction of the regime to a closed list of offenses as the main limitations of the Peruvian model. The analysis is complemented by the jurisprudence of the Spanish Supreme Court, which reveals a trend toward more stringent models. Finally, the article proposes strengthening the current regulations by making compliance mandatory in high-risk activities and expanding the list of offenses, in order to improve the preventive effectiveness of the system.