A estas alturas del siglo XXI parece deseable reflexionar desde el rigor científico sobre las posibilidades reales de incidir con técnicas impositivas que hagan contribuir específicamente a la robótica sin distorsionar ni complicar más todavía el sistema tributario. Una sociedad progresivamente robotizada en el entorno global digitalizado requiere plantearse la posibilidad de un gravamen en el marco de la inteligencia artificial aplicada. En los últimos años, diferentes voces han defendido la necesidad de alcanzar un tratamiento jurídico acorde a la nueva realidad en la que el imparable avance de la robótica está abriendo paso a una verdadera transformación social. En el ámbito tributario se han proyectado diversas alternativas, desde la posibilidad de regular un tributo referido al trabajo ejecutado por robots hasta exigir un gravamen específico o adicional por el uso y mantenimiento de los mismos. Pese a que las alternativas son bien diferentes la justicia tributaria debe mantenerse como prisma básico de evaluación.

In recent years different voices have defended the necessity to achieve a legal treatment according to the new reality, given that, the relentless advance of robotics is paving its path to a profound social transformation. A society, which is progressively automated in the digitised global environment, requires to formulate the possibility of a taxation within the applied artificial intelligence framework. Several alternatives have been proposed under the tax environment, from regulating a tax referred to the task executed by robots until demanding a specific or additional taxation on account of their use and maintenance. A priori, the alternatives are numerous but these required to be assessed from the perspective regarding the minimum determinants of the tax justice. In this paper, we will analyse what challenges the taxation deals, considering the necessary postulates that impose the fundamental guidelines of the tax order. The material principles of justice are reinterpreted in their content by their own digital revolution. These notions must clearly report the design of any suggestion and respect satisfactorily the configuration of the essential elements of a tax. At this stage in the 21st century, it seems desirable to reflect from the scientific rigour on the real possibilities of influencing by means of using tax techniques. These techniques could specifically contribute to robotics, but without distorting and complicating further the taxation system.