The State Tax Administration Agency (AEAT) plays a central role in the incorporation of artificial intelligence (AI) systems as a transversal tool in the modernization of its fiscal management. This adoption is not reduced to a technological update, but is built on a solid regulatory and ethical framework that guarantees consistency with constitutional principles and taxpayers’ rights.
At Certus Legal Firm, we approach this transformation from a legal and strategic perspective, analyzing how the AEAT structures the integration of AI, the principles that support it and its implications for companies and citizens.
Ethical and legal principles of the IA strategy of the AEAT
The AEAT’s strategy is articulated around five fundamental principles that regulate the use of AI in the tax field:
- Human centrality: It is guaranteed that administrative decisions will not be automated in their entirety. AI acts as a support, not a substitute, preserving human intervention in decisions of legal relevance.
- Legality: The use of AI is aligned with the current legal framework, including European regulations on AI, data protection legislation, administrative procedure and the principles of transparency and legal certainty.
- Algorithmic transparency: The traceability and explainability of AI systems is essential. Models such as “INFORMA+” ensure that taxpayers are informed when they interact with automated systems and understand how their data is managed.
- Equity: The AEAT implements measures to detect and correct possible algorithmic biases, ensuring that the systems are representative and auditable, with special attention to distributive justice.
- Quality and continuous improvement: AI systems undergo continuous cycles of evaluation, review and adaptation. Priority is given to the quality of the data, the robustness of the models and consistency with institutional values.
Operational applications of AI in the AEAT
Artificial intelligence is being deployed in several key areas of action of the AEAT:
- Taxpayer assistance: Tools such as “INFORMA+” provide immediate attention, regulatory guidance and personalized help for compliance with tax obligations.
- Anti-fraud: The detection of anomalous patterns through AI allows to anticipate fiscal risks and strengthen the preventive and inspection capacity of the tax administration.
- Automation of internal processes: Procedures such as document classification, statement verification or records management are being optimized using machine learning techniques, reducing the operational burden and increasing institutional efficiency.
Training and strategic alliances
The AEAT has established a continuous training program, in collaboration with universities, research centers and specialized agencies. The goal is to train your staff in key areas such as:
- Data science and predictive analysis applied to taxation.
- Ethical governance of AI systems.
- Cybersecurity and privacy of tax data.
- Legal framework of AI and digital rights.
Likewise, multidisciplinary teams have been created that integrate legal, technical and strategic knowledge to address the entire cycle of AI projects.
Implementation and governance methodology
The AEAT has defined a structured methodology that regulates each phase of AI projects:
- Analysis of needs and legal feasibility.
- Evaluation of ethical and legal risks.
- Design, validation and testing of algorithms.
- Implementation under technical and regulatory control.
- Ongoing audit and institutional accountability.
This governance model ensures a development consistent with the public mission of the AEAT, minimizes operational risks and strengthens citizen trust.
Looking towards the future
The Tax Agency’s strategy not only seeks to modernize its digital infrastructure, but to consolidate a more proactive, efficient and transparent tax administration. AI is conceived as a lever for institutional transformation with a direct impact on the taxpayer’s experience and on the quality of the tax system.
At Certus Legal Firm, we believe it is essential for businesses and citizens to understand the scope of these transformations. We accompany our clients in their adaptation to this new environment, helping them to identify opportunities, anticipate risks and ensure solid regulatory compliance in the digital context.
Our multidisciplinary team is at your disposal to resolve any questions about the legal and operational framework of artificial intelligence in the Tax Agency.
A necessary critical reflection
Despite the regulatory and ethical approach that guides this strategy, at Certus Legal Firm we consider it essential to maintain a vigilant and critical attitude towards the use of artificial intelligence by the Administration. The asymmetry of information and power between the taxpayer and the Tax Administration can be accentuated if the automated systems are not fully understandable, auditable or questionable by citizens.
There are real risks associated with algorithmic opacity, the possibility of undetected biases and the impact of automated decisions in complex situations. The effective guarantee of rights requires not only principles, but robust mechanisms of control, transparency and defence. Digital transformation must be accompanied by constant public and legal debate to ensure that technology, far from eroding rights, reinforces them.
