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The objective of the present study is to analyze the economic offender from a legal, criminological and social perspective, and to assess the purpose of the penalty in relation to the legal institution provided for in Article 25 of the Spanish Constitution (hereinafter EC), i.e., with respect to the reintegration and resocialization of the economic offender. The legal figure in question will be approached from a theoretical framework, and subsequently the criminological profile of the offender in Economic Criminal Law will be synthesized. Likewise, we will try to channel it legally and socially in a controversial case in Spain, called "Sandro Rosell Case", examining the crimes he was charged with, and from a legal critique we will analyze the longest preventive imprisonment in history in a State under the rule of law.