What is a "Denuncia Falsa" (False Criminal Claim/Complaint/Accusation) in Spanish Law?

A False Criminal Complaint is a crime that consists of falsely and knowingly imputing a series of punishable acts to a person.

Where are these false claims regulated?:

The crime of False Accusation is included in Title XX (Crimes against the Administration of Justice), Chapter V (of false accusation and accusation and simulation of crimes), article 456 of the Spanish Penal Code.

Specifically, the definition of this punishable act is found in the first section of said precept:

Those who, with knowledge of their falsehood or reckless disregard for the truth, impute to any person facts that, if true, would constitute a criminal offense, if this imputation were made before a judicial or administrative official who has the duty to proceed with their investigation ( ...)