Iran's criminal law allows the punishment of the perpetrators to be intensified in the real multiplicity of the crime, but not in the spiritual multiplicity. However, it is not always easy to distinguish the spiritual multiplicity from the real one. Based on this, the aim of this article is a comparative study of spiritual multiplicity of crimes in Iranian and French laws. This article is descriptive and analytical and has investigated the subject of reference using the library method. The findings indicate that the legislator in the 2019 Penalty Reduction Law, in the case of multiplicity and repetition of the crime, in which the application of the intensification of the punishment was mandatory, this amendment law to some extent removed the requirement to intensify the punishment in the situation of the multiplicity and repetition of the crime, and with some conditions The judicial authority has placed and even allowed the application of reduced punishment in cases of multiple and repeated crimes. In the criminal laws of Iran, in the spiritual multiplicity of the crime, the theory of aggravating the punishment is not accepted. According to the Supreme Court of this country, if these two definitions cannot be added together and create a violation of the interests of others, a single act can cause the realization of two or more crimes.