Publication: Fiscalidad y Robótica
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2022-06-09
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Universidad Complutense de Madrid
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Abstract
El presente trabajo de investigación, titulado “Fiscalidad y Robótica”, tiene como propósito examinar los principales problemas de carácter jurídico que supone someter a tributación a los robots. El mismo se divide en un primer bloque, que se centra en la problemática inicial de la definición de robot, y en especial de robot inteligente, proponiéndose allí una definición jurídico-tributaria de robot. También se trata el cómo los robots tienen una verdadera incidencia en los aspectos económicos, laborales y jurídicos, y cómo ello resulta en la necesidad de la intervención del Estado para afrontar los retos planteados por la robótica. Un segundo apartado se centra en el análisis detallado de la personalidad de los robots, abordando, en especial, algunos problemas que surgen al tratar el tema de la relación de la personalidad con la tributación “de” o “sobre” los robots, como son: la capacidad tributaria especial de los robots, la cuestión de la personalidad jurídica como determinante de la posición de los robots como objetos o sujetos de tributos, la capacidad contributiva y la capacidad de obrar de los robots, así como la posibilidad de crear una “capacidad de representación” por parte de los robots...
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...
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...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Mercantil, Financiero y Tributario, leída el 23-03-2022