Specialized AI
AI for income tax, VAT, and tax inspections
Resolve tax queries with AI that analyzes the General Tax Law, income tax, VAT, and searches TEAC rulings and tax case law.
The problem
Tax regulations are dense, change frequently, and binding rulings from the DGT are difficult to locate and analyze.
What Lexiel does
Lexiel searches DGT binding rulings, TEAC resolutions, analyzes tax obligations, and generates arguments against inspection reports.
Verified legal sources
LGT (Law 58/2003)
LIRPF (Law 35/2006)
LIVA (Law 37/1992)
TEAC Rulings
All answers include verified citations. No hallucinations; if there's no source, Lexiel says so.
Example query
"Search DGT binding rulings on vehicle expense deductibility for self-employed individuals in income tax"
→ Lexiel answers with verified citations from official sources
income taxVATcorporate taxinspectionstax penaltiesbinding rulings
Related free tools
Key legal terms
VeriFactuMandatory electronic invoicing system from AEAT requiring invoicing software to guarantee integrity, preservation, traceability and unalterability of billing records.RD 1007/2023Tax inspectionAEAT procedure to verify compliance with tax obligations. The taxpayer has the right to legal counsel, copies of proceedings and a maximum 18-month timeframe.Arts. 142-159 LGTTax baseQuantity resulting from measuring the taxable event, to which the tax rate is applied to determine the tax liability. Example: in personal income tax, it is the sum of net income minus reductions.Arts. 50-55 LGTTaxable eventLegal assumption whose occurrence gives rise to the tax obligation. Example: in VAT, delivery of goods or provision of services; in property transfer tax, transfer of real estate.Art. 20 LGT
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