In this work the corruption of the politicians is defined through applying «Main-Agent» (Agente-Principal) models. From such definition the generated problems by applying the prevention and sanction instruments of the corruption are analysed. Furthermore the negative consequences of the identification between political accountability and criminal accountability are examined especially. The only possible solution to the created problems is the definition of the political accountability as a duty to account, and to encourage the use of the parliamentary accountability tools. 160 RAFAEL BUSTOS GISBERT 45 A. NIETO, «Es inevitable la corrupcion», citado, pp. 105 y ss.