Fiscalidad y robótica

Abstract

The purpose of this research, "Taxation and Robotics", is to examine the legal problems involved in the taxation of robots. A first section focuses on the initial problems of the definition of robot, and especially of intelligent robot, and proposes a legal definition.It also discusses how robots have a real impact on economic, labor and legal aspects and how this results in the need for state intervention to meet the challenges posed by robotics. A second section focuses on analyzing in detail the personality of robots, in particular, addressing the problems of the relationship of personality with the taxation “of” or “on” robots, such as the special tax capacity of robots, the legal personality as a determinant of the position of robots as objects or subjects of taxation, the contributive capacity and the capacity to act of robots, as well as the possibility of creating a "representative capacity" on the part of robots...