Automated controls against fraud and corruption in Spain
Keywords:
Artificial Intelligence, Automated control, Tax, Inspection, Public AdministrationAbstract
This paper examines the current state of affairs concerning the regulation of automated administrative activities related to inspection, supervision, and control in Spain, drawing on existing legal frameworks and selected case studies. It critically reflects on three key challenges associated with the use of AI and algorithmic systems in oversight functions: the lack of transparency, the occurrence of errors, and the potential unreliability or insufficient robustness of system outputs. The study explores several possible solutions and concludes by emphasizing the need to incorporate specific legal safeguards into national legal systems, in light of the insufficient protections currently provided by the EU AI Act for most systems employed in supervisory functions.
Author Biography
Oscar Capdeferro, Universitat de Barcelona
PhD in Law (Universitat de Barcelona). Associate Professor of Administrative Law at the Universitat de Barcelona. He has served as coordinator of the Master’s Program in Advanced Public Procurement at the Universitat de Barcelona and as Co-Director of the postgraduate course on Good Governance, Prevention of Maladministration, and Public Integrity at the same university.
He has undertaken research stays at several foreign universities, including the Università di Bologna, the Università degli Studi di Ferrara, the Università di Roma LUMSA, and the University of Oxford.
He has been the principal investigator in several research projects related to public integrity and currently leads the research group on the Regulation of Algorithmic Systems and Artificial Intelligence.
He is the author of the book El derecho administrativo y la prevención de la corrupción urbanística (Ferrer Eguizábal Legal Award), as well as editor of several books. He is also author of book chapters and academic papers mainly on the legal aspects of public integrity and anti-corruption, and on the application of automation and AI systems in public administration. E-mail: ocapdeferro@ub.edu.
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