Overview

We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.

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Álvaro Falcón Pulido has a bachelor’s degree in Law from the Universidad Pontificia de Comillas (ICADE) (with honors, 2013) and a diploma in Business Studies (2013) as well as a master’s in Taxation and International Tax Law (prize for top-performing student in the class of 2014) from that University. He became a Doctor of Laws at the Universidad Complutense de Madrid (summa cum laude, 2022) with a dissertation titled “Fiscalidad y robótica,” which was published by Tirant lo Blanch and is the basis of this book. He has been a practicing lawyer since 2013 and has written mainly on the topic of taxation and robotics.

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