El régimen tributario de la propiedad intelectual: desafíos que plantea la inteligencia artificial
The intellectual property tax regime: Challenges of artificial intelligence

Author(s): Marta Marcos Cardona
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: artificial intelligence; intellectual property; taxes
Summary/Abstract: The work analyzes the problems arising from the attribution of intellectual property rights to works generated by artificial intelligence (AI), and its tax implications. Prior to the tax analysis, it is asked whether a machine can be identified as the author and, consequently, be subject to intellectual property rights, an issue that is generating an intense debate that includes not only legal aspects but also ethical and technological ones. The current Spanish and European regulations are studied, which reject the possibility that AI can be considered the author of works protected by copyright, as well as the legal feasibility of proposals such as the one planned in the United Kingdom, whose legislation already contemplates that authorship rests with the person who makes the necessary arrangements for the creation of the work, which could apply to works generated by AI. The evolution of regulations and judicial decisions will largely determine the future of intellectual property. Starting from this previous scheme, the taxation of intellectual property rights is addressed, studying the direct and indirect taxes of income generated by works produced by AI, evidencing the need for taxation to adapt to these new realities.

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