Spanish Abstract: El lavado de activos es un fenomeno delictual transnacional que incide en los paises dentro de una economia globalizada. En Ecuador, con la entrada en vigencia del Codigo Organico Integral (COIP) de 2014 se sanciona con mayor severidad esta conducta y se incorpora, por primera vez, dentro de la participacion penal a las personas juridicas. En este contexto, empleando la metodologia cualitativa y el metodo del estudio de caso, el articulo busca establecer la toma de la decision delictual a partir del Analisis Economico del Derecho (AED) de Becker, especialmente la relacion costo-beneficio vista desde la perspectiva del agente (persona natural-juridica). Se evidencia que la pena impuesta a persona natural puede generar un costo para el Estado, mientras que a la persona juridica es una afectacion a la organizacion y, por extension, al circuito economico del pais. English Abstract: Money laundering is a transnational criminal phenomenon that affects countries within a globalized economy. In Ecuador, when the Integral Organic Code (COIP) comes into force in 2014, this conduct is sanctioned more severely and, for the first time, legal persons are included in criminal activities. In this context, by using a qualitative methodology and the case study method, this paper seeks to determine the decision of criminal decision on the basis of Becker’s Economic Analysis of Law (AED), especially the cost-benefit ratio seen from the perspective of the agent (natural-legal person). The conclusion shows that the penalty imposed on a natural person can generate a cost for the State, whereas for a legal person it entails an affectation on the organization, as well as on the economic circuit of the country.