EU compliance · AIM ASESOR

Version 1.0 · 22 October 2026 · Responsible: Biomag S.L.U., tax ID (NIF) B-01037241

1. The law

Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence, in its current consolidated version. We call it the EU AI Act.

2. What AIM ASESOR is under the Act

AIM ASESOR prepares the work of a tax and accounting advisor: it calculates taxes, organises invoices, tracks deadlines and drafts proposals. It does so with agents that observe the company's data and propose what needs to be done. Biomag S.L.U. is the provider of the system: it develops it and puts it into service under its own name.

3. Risk classification

Question	Answer	Why
Does it carry out any prohibited practice (Article 5)?	No	It does not manipulate, does not score people on their social behaviour, does not use biometrics and does not recognise emotions.
Is it a high-risk system (Article 6 and Annex III)?	No	Annex III lists eight areas: biometrics, critical infrastructure, education, employment, essential services, law enforcement, migration and justice. Tax, accounting and administrative advice for businesses is not among them. AIM ASESOR does not assess the creditworthiness of individuals or take decisions on hiring, promotion or dismissal: payroll is calculated with fixed rules and approved by a person.
Does it interact directly with people (Article 50)?	Yes	People who use AIM ASESOR receive proposals prepared by the agents. That is why the transparency obligations apply.

4. Obligations that apply to us and how we meet them

Obligation	How we meet it
Transparency (Article 50(1)): informing people that they are interacting with an AI system.	The approval desk states on every proposal that it was prepared by the AIM ASESOR agents, an artificial intelligence system, and that nothing is carried out without a person's approval. This page explains it publicly.
AI literacy (Article 4): measures so that those who operate and use the system understand what it does.	Each proposal explains what is done, why, under which law, for what amount, by which deadline and with what level of confidence, so whoever approves knows what they are approving. The Biomag team that develops and operates the system works under these rules in writing.

5. What we do even though the law does not require it

As it is not a high-risk system, the Act does not require human oversight, logging or accuracy controls from us. We apply them anyway, because these are your company's taxes:

Human oversight. No act with effects (filing, paying, signing, sending) happens without the approval of an identified person.
Tamper-evident record. Every decision is sealed and chained to the previous one; changing a past act breaks the chain and is detected. Anyone can check a seal at /verificar.
Accuracy. Taxes are calculated with fixed rules, to the cent, checked by automated tests before every release. The AI classifies, organises and explains; it does not calculate taxes.
Laws cited only when verified. If a law has not been checked against its official source, it is not cited.
Data in the European Union. The service and its data are hosted on servers located in the EU.

6. Data protection

We process data under the General Data Protection Regulation (GDPR). Who processes the data, for what purpose and how to exercise your rights is set out in the privacy policy (in Spanish).

7. Timeline

The transparency and AI literacy obligations already apply, and AIM ASESOR has met them since its first version. We review this assessment whenever the system adds a new feature and, in any case, before 2 December 2027, the date from which the obligations for Annex III high-risk systems apply.

Questions about this assessment? Write to us at hola@aim-asesor.ai.