The AEAT and the protection of personal data in the face of the deployment of artificial intelligence

Abstract

The tax administration has to comply with data protection regulations, which entails the adoption of measures for a dynamic assessment of its activity by design and by default.
The implementation of this model of proactive responsibility, as this study will attempt to show, does not guarantee real and effective compliance with the aforementioned regulations for the time being. With a view to uniform and consistent compliance with the General Data Protection Regulation (GDPR), it would be desirable the implementation of better practices by the tax authorities, and to deepen the role of the data protection supervisory authority in the processing carried out by public authorities. The changes announced to integrate artificial intelligence in the tax application procedures are an opportunity to break inertia and make progress in respecting citizens' rights and freedoms.

This work is part of the projects "The sanctioning power of the control authorities in matters of data protection: delimitation, guarantees and effects" (ref. PID2022-139265OB-I00), and "The protection of the rights and guarantees of taxpayers regarding the use of artificial intelligence by the Tax Administration — Garantics UMA" (PID2022-136638OB-I00), financed by the Ministry of Science and Innovation, within the framework of the State Plan for Scientific, Technical and Innovation Research 2021-2023. Execution period: 2023-2025.