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“¿Por qué no debemos gravar la robótica? Argumentaciones en contra de la imposición a la robótica

Author

Listed:
  • Ignasi Belda Reig

    (Universitat Internacional de Catalunya)

Abstract

Existen múltiples voces entre determinados académicos y especialistas en la materia sobre la necesidad de gravar la robótica. Este artículo desgrana y contra–argumenta algunos de los puntos esgrimidos por estos especialistas en defensa de los gravámenes a la robótica. Después de situar el contexto en un momento histórico, este trabajo expone las dificultades jurídicas, económicas, sociales y técnicas, con las cuales se encontraría una legislación focalizada en este objeto. Finalmente, se concluye que lo que realmente es necesario, y a favor de esto existe un gran consenso, es actualizar los esquemas tributarios al nuevo paradigma técnico–económico de la economía del conocimiento, basado, principalmente, en activos intangibles de gran valor.

Suggested Citation

  • Ignasi Belda Reig, 2022. "“¿Por qué no debemos gravar la robótica? Argumentaciones en contra de la imposición a la robótica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 35-55, December.
    • Handle: RePEc:hpe:crotri:y:2022:v:185:i:4:p:35-55
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    More about this item

    Keywords

    fiscalidad digital; robótica; economía del conocimiento; servicios digitales;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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