Robots and Taxation: Possible Actions in the Spanish Tax System
Robots and Taxation: Possible Actions in the Spanish Tax System

Summary/Abstract: The debate about whether robots should pay taxes, because of the destruction of jobs generated by automation processes, has been present in recent years, without reaching very clear conclusions. There is no simple answer to this general question cause there are several problems that fall apart or arise from this. Among them, defining this concept, the viability of establishing a tax on these elements, and the different possibilities available to the legislator to adapt the tax system to the demands derived from the economic transformation produced by the Fourth Industrial Revolution stand out. Faced with these challenges, it is necessary to study what possibilities of action the Spanish tax legislator has, to minimize the adverse effects of the robotization process, and make the most of the advantages it offers. These possibilities go through the establishment of a new tax on robots or the restructuring of the Spanish tax system. Each of these options has advantages and disadvantages, which will be examined in this study.

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