how it will be used to control our taxes and what restrictions it will have

Modern technology could not be absent from the Tax Agency. We already know how the Ministry of Finance intends to introduce artificial intelligence. In a document entitled “Tax Agency Internal Audit Strategy,” the administration responsible for our taxes outlined the steps it will take moving forward to implement these algorithms and these new tools. AI, which will gradually spread throughout Treasury management systems and will have important weight.

Why AI will be used in the Treasury. As the Tax Service itself explained, AI will serve to “increase efficiency and effectiveness,” “simplify tax compliance,” and “encourage the quality of declared data.”

As we can see, the goal is to use AI for a little bit of everything. Both to assist in filing a return and to identify cases where the taxpayer has not declared, as well as to identify possible errors or inconsistencies.

The technicians will still be there. While AI is widely used, the Treasury stresses that it will always be vetted by humans. The tax agency’s technical experts will be present at “all stages,” from data collection and verification, to the selection of methods used in each project, and finally to assessing the performance of each project.

This does not mean that they will be at all stages, since the AI ​​acts autonomously, but there will be a person who must be responsible for the decisions of this AI.

If the AI ​​responds, it will be marked. One of the requirements for implementing AI is a clear understanding of when it is used. In this sense, the tax office explains that in order to ensure this transparency, it will be directly written whether the response or AI is operating in the process.

Examples where AI is already being used. Artificial intelligence and algorithms are nothing new, we already have small examples of their use. From chat and virtual assistants to personalized warnings about errors in personal income tax and sending notifications in a letter to potential non-payers of personal income tax.

Data protection limits their use. AI has huge biases, but the Treasury promises it will check to ensure the data is “accurate and free from error” and has the “necessary time reliability.” The Treasury explains that, beyond human oversight, AI will not be used for “processing or instructions on verification procedures.”

AI will also not be used at the taxpayer selection stage. Here they admit that mass analysis tools are used, not AI.

All of these implementations are currently in progress and are unlikely to be operational until the next revenue campaign.

In Hataka | Spain has approved its Artificial Intelligence Strategy until 2024. It has three axes and a “responsible” approach.