IEB Report

Tax Systems Analysis

The Taxation of Robots

IEB Report 2/2019 – The Taxation of Robots

Artificial intelligence is associated with the development of computer programs that perform operations comparable to those performed by the human mind, such as learning or logical reasoning. It has been claimed that the use of robots based on artificial intelligence will bring about an economic and social revolution, the impact of which is difficult to predict at this moment, but which will undoubtedly be significant, insofar as these robots will be able to replace, totally or at least partially, human intelligence.