Redesigning Tax Incentives for Inclusive and Green Robotics in the European Union Reconstruction

Abstract

With a view to help with the urgent socio-economic recovery after the COVID-19 pandemic, the goal of this paper is to show a possible path to promote, through tax incentives for Responsible Research and Innovation, sound uses of robots in this context. Its scope is in line with the current priorities in the European Union, which are in turn aligned with the United Nations 2030 Agenda on global Sustainable Development. Some proposals are made to address the needs of social returns in the form of inclusive and green robotics, based upon the results of a jurisprudential critical review (focused in the Spanish experience as a tool for comparative Law analysis), bearing in mind relevant previous judgments of the European Union Court of Justice in the field and a recent tool presented by the OECD.