Should robots pay taxes? Key tax insights of AI

Artificial Intelligence (AI) and automation are accelerating a profound shift in the global economy. But beyond their impact on employment or productivity, one question is gaining increasing relevance: how the tax system should adapt to this new reality.

This was precisely the focus of the conference “Tax the Robots?: Taxation and Employment in the Age of Artificial Intelligence”, held on February 9, 2026, at the Spanish Congress of Deputies. The event brought together economists, legal experts, and policymakers to address one of the major challenges of the coming years.

The current tax model still relies heavily on human labor. Taxes such as personal income tax (IRPF) and social security contributions remain a key source of public revenue. However, automation is progressively altering this foundation.

More and more companies are incorporating technology that replaces or transforms human tasks, which raises a clear challenge: if the weight of labor decreases, so does a significant part of tax revenue.

In this context, the debate is no longer centered on whether robots should pay taxes, but rather on how to redesign taxation for an economy where value is generated through data, software, and algorithms.

During the conference, one of the most notable interventions was that of Minister Mónica García, who highlighted the need to move towards a fairer tax system that takes into account the impact of automation on employment.

The idea of taxing companies that replace workers with technology connects with an ongoing international debate. However, many experts agreed that the solution does not lie in creating a specific tax on robots — among other reasons, due to the difficulty of defining what a “robot” actually is — but in adapting existing mechanisms.

In this regard, several possible directions for the evolution of the tax system were discussed, such as:

• strengthening taxation on corporate profits in highly digitalized environments
• improving taxation of large technology platforms
• advancing international frameworks to prevent base erosion

The general consensus was clear: the challenge is not only technical, but structural. It is about ensuring fair taxation without hindering innovation.

Although taxation was the central theme, the conference also addressed the broader impact of AI on the economic model.

One of the most discussed aspects was the transformation of the labor market. Unlike previous technological revolutions, AI not only automates manual tasks but also cognitive functions. This opens the door to a profound reconfiguration of employment, where the disappearance of certain roles, the transformation of others, and the creation of new professional profiles will coexist.

The growing power of large digital platforms was also examined. Companies operating on a global scale, with massive access to data and high levels of automation, are concentrating unprecedented levels of efficiency and profitability. This raises important questions regarding competition, regulation, and wealth distribution.

In this context, the concept of a “robot tax” is better understood as a simplified way of framing a much broader debate: how to balance innovation, economic growth, and social cohesion.

This new scenario is not just an academic or regulatory discussion. Increasingly, companies are already integrating technology into their processes, which has a direct impact on their organization, business model, and, of course, their taxation.

In this context, it becomes essential not only to rely on expert advice, but also to have tools that provide a clear, real-time view of the business. This is where technology stops being an add-on and becomes a central element in decision-making.

At ILIA ETL GLOBAL, we support companies in this process by combining tax expertise with technological solutions that streamline daily management. These include:

• A Client Portal that provides real-time access to economic and tax information
• An Employee Portal focused on HR management and time tracking
• Billing software that covers the entire cycle, from estimates to invoices
• And a labor compliance self-assessment tool, designed to identify potential risks

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The conference left a key takeaway that is difficult to ignore: artificial intelligence is not only transforming how companies operate, but also how economic value is generated and taxed.

In the coming years, taxation will be one of the main areas of adaptation. Organizations that understand this shift and anticipate it will be better positioned to compete in an increasingly digital, regulated, and demanding environment.

Because, in reality, the question is not whether robots should pay taxes, but whether the tax system is prepared to coexist with them.

Article prepared by our colleagues Xavier Vilalta and Ivette Coll.