Research on robots taxation systems

Álvaro Falcón Pulido (UCM team member) participated in the second edition of PhDay Law, that was held on May 28th. He presented his first ideas on Tax and Robotics, his thesis under supervision of Prof. Grau Ruiz.

His presentation explored the possible taxation of robots and its multiple problems on how to implement it: the lack of a special tax capacity of robots, the legal personality as a determinant of the position of robots as objects or subjects of taxation, the ability to pay principle and the capacity of robots to act, as well as the possibility of creating a “capacity of representation” on the part of the robots.

This research work is being developed in the framework of the WP2 of INBOTS CSA.