A tax adviser cannot afford AI hallucinations. IgeraGestories cites the exact article. ChatGPT does not.

Not reliably. ChatGPT has a training knowledge cutoff and does not access the BOE in real time. Tax reforms approved after that date — changes in corporate tax rates, modifications to the LIRPF, new special regimes — are outside its knowledge. A tax adviser who uses ChatGPT to answer questions about recent legislation assumes the risk of providing outdated information.

ChatGPT can generate plausible-sounding text about Modelo 720 but without accuracy guarantees. The regime underwent significant changes following the CJEU ruling of January 2022 and the subsequent reform by Ley 5/2022. An incorrect answer about Modelo 720 can mean penalties of thousands of euros for the client. Source traceability is essential.

Yes. IgeraGestories indexes foral legislation (Navarra and Basque Country), regional autonomous community law on devolved taxes (ISD, ITP/AJD, fees) and state-level law. The adviser selects which legal basis to activate depending on the clients served, and the assistant always cites the specific source.

The professional who used it. ChatGPT has no professional registration number, is not enrolled in any professional body and cannot be disciplined. If a tax return based on its responses generates an AEAT penalty (Art. 191 LGT, between 50% and 150% of the unpaid quota), the only person sanctioned is the adviser. IgeraGestories documents every response with source and exact excerpt so the professional can verify before acting.

IgeraGestories has the LIRNR (RDLeg 5/2004) fully indexed, along with the main double taxation treaties (CDI) signed by Spain (with UK, USA, France, Germany, the Netherlands and others). Questions about withholding taxes, Modelo 210 or fiscal residence for foreign clients are answered citing the relevant treaty article and LIRNR provision.