Artificial intelligence and taxes. State of the question, uncertainties, and way ahead


  • Pedro Ángel Colao Marín Universidad Politécnica de Cartagena


Artificial intelligence and taxes, Startups, Technological development and taxes


Artificial intelligence is producing a sea change in our world, and it´s difficult to foresee the consequences it´s going to produce in our lives, in fields such as labor, productivity or tax collection, among others.
Spain faces this situation in a not very comfortable position, due to its technological and entrepreneurial development, always in a good situation to jump to better positions, but never doing it.
Some tax measures have just been adopted to try to make the life a little bit easier for some kinds of entrepreneurs and scientists.

Author Biography

Pedro Ángel Colao Marín, Universidad Politécnica de Cartagena


Pedro Ángel Colao Marín es profesor de Derecho Financiero y Tributario en la Universidad Politécnica de Cartagena. A lo largo de su carrera académica, ha publicado investigaciones en áreas como el tratamiento del inmovilizado en el Impuesto sobre Sociedades, las rentas irregulares, las rentas en especie, el IVA, los tributos medioambientales o la empresa familiar, así como en relación con la problemática de la prueba en el procedimiento tributario.Sus últimos trabajos se centran en las relaciones entre fiscalidad, nuevas tecnologías, inversiones relacionadas con avances técnicos o científicos y consecuencias de la inteligencia artificial, la robotización y la automatización en la vida económica, especialmente en la tributaria, de los sujetos, y en los retos que se están produciendo para los entes públicos. E-Mail:


Abbott, Ryan, & Bogenschneider, Bret. (2018). Should robots pay taxes? Tax policy in the age of automation. Harvard Law and Policy Review, 2018. Vol. 12. Pgs. 146 to 175.

Aranguren Querejeta, Mj; Franco, S; Murciego, A; Wilson, James R. (2015). Los clústeres en España: ¿palancas para la especialización inteligente? Research gate, abril 2015.

BBVA. Domenech, R. García, JR Montañez, M. Neut, A. (2018). ¿Cuán vulnerable es el empleo en España a la revolución digital? BBVA Research, Economic Observatory. March 19, 2018.

Cadell Last. (2017) Global commons in the global brain. Technological forecasting & social change. 114, 2017, pp. 48-64.

Chand, V, Kostic, S, Reis, A. (2020) Taxing Artificial Intelligence and Robots: Critical Assessment of potential Policy Solutions and Recommendation for Alternative Approaches -Sovereign Measure: Education Taxes/Global MEASURE: Global Education Tax or Planetary Tax. World Tax Journal, November 2020.pp.711-761.

European Economic and Social Committee, (2017) Opinion of the European Economic and Social Committee on the ‘Provision and development ofskills, including digital skills, in the context of new forms of work: new policies and changing roles and responsibilities’ Approved in Plenary No. 528, of 9-20-2017. OJEU 2017 C 434/06. CELEX:52017AE1813

European Economic and Social Committee. (2020) Opinion of the European Economic and Social Committee on ‘Digitalisation and Sustainability – status quo and need for action from a civil society perspective’ (Exploratory opinion) NAT/794. 9-17-2020. CELEX:52020AE1918

Executive Office of the President, (USA) (2016) Artificial intelligence, automation, and the economy. December 2016.

Innoventures Capital, AJE Región de Murcia, Instituto de Fomento de la región de Murcia. Observatorio inversión startups murcianas 2022. May 2023.

Mckinsey Global Institute. (2018) By Jacques Bughin, Jeongmin Seong, James Manyika, Michael Chui, Raoul Joshi. Notes from the AI frontier: modeling the impact of AI on the world economy. Discussion paper September 2018.

Monsellato, G; Pritchard, G; Hatherell, D; Young, L. (2018) Tax governance in the world of industry 4.0. Adapting global tax regulation for connected enterprises. 27-August-2018. Deloitte




How to Cite

Colao Marín, P. Ángel. (2023). Artificial intelligence and taxes. State of the question, uncertainties, and way ahead. Review of International and European Economic Law, 2(4), R2.1-R2.7. Retrieved from