The Crime Is Mine subtly but explicitly portrays lesbian subtext and queer desire through the deep bond and romantic tension between its female leads. The film affirms their connection, loyalty, and emotional complexity, avoiding stereotypes. It highlights themes of unrequited love and queer desire within a 1930s setting, aligning with feminist and queer perspectives.

The film portrays Emilia Pérez's transsexual identity as central to a complex narrative of personal transformation and identity. It depicts her gender-affirming surgery and life as a woman with dignity, focusing on her journey to reconcile her past with her authentic self. While some criticism exists, the depiction avoids sensationalism and harmful stereotypes, emphasizing her agency and the external challenges she faces.