The criminal liability of legal persons is one of the most complex and controversial topics in contemporary criminal law. With the expansion of legal entities' activities and their impact on public order, the issue of attributing crimes—especially intentional crimes—to these entities has gained significant importance. Criminal liability is generally contingent upon the commission of a crime, whether intentional or unintentional, but this issue is particularly prominent in the domain of intentional crimes. In Iran’s legal system, Article 143 of the Islamic Penal Code (IPC) of 2013 formally recognizes the criminal liability of legal persons. However, the silence of the legislator regarding the attribution of intentional crimes to legal entities has led to divergent legal opinions. Some scholars argue that such crimes, due to their inherently individualistic nature and the requirement of personal intent and will, cannot be ascribed to legal persons. Conversely, others believe that collective will and organizational policies can serve as the foundation for establishing the criminal liability of legal persons. This study, employing an analytical-descriptive method and a comparative legal approach, examines the feasibility of attributing intentional crimes to legal persons. While these crimes are inherently individual-centric, an analysis of comparative legal practices and certain interpretations of domestic laws suggests that under specific frameworks, the recognition of legal persons’ criminal liability for intentional crimes is possible. Accordingly, this research analyzes fundamental legal concepts and relevant legal systems to explore the existing legal capacities and propose solutions for clarifying the legal status of legal persons concerning intentional crimes.