Silima

Silima is an AI platform designed for Spanish tax practice, built around a citation-verification architecture rather than general-purpose legal drafting.

Key features and functions include:

Mechanical citation verification
No legal assertion is displayed unless it is anchored to a verified textual fragment from an official source. Verification is performed through literal substring matching against the indexed corpus, rather than relying on the language model to generate or validate citations.

Non-citable context handling
Documents uploaded by users, firm-internal criteria, and general web search results are treated as contextual inputs rather than citable legal authority, keeping them separate from the verified source corpus.

Deterministic calculation of deadlines and amounts
Deadlines, limitation periods, and monetary amounts are computed by dedicated deterministic engines rather than by the language model, with unvalidated parameters producing an error rather than an unverified result.

Coverage of Spain's fragmented tax system
The platform addresses state tax legislation alongside the Basque and Navarrese foral regimes, taxes ceded to the autonomous communities, and the Canary Islands REF.

Point-in-time legal text retrieval
Users can retrieve the version of a legal text in force as of a specified date.

Corpus composition and monitoring
The indexed corpus includes consolidated legislation, binding rulings from the Dirección General de Tributos, doctrine from the Tribunal Económico-Administrativo Central and regional tribunals, Supreme Court tax case law licensed from the General Council of the Judiciary, EU law and Court of Justice of the European Union decisions, and the AEAT INFORMA database. Monitoring agents review official gazettes, Constitutional Court decisions, new tax rulings, and Supreme Court tax judgments on a daily basis.

Human review checkpoints
Outputs are positioned as drafts for professional review, and agentic workflows incorporate a mandatory human checkpoint before further action is taken.

Academic validation
Methodology and doctrinal scope are reviewed by an academic technical committee composed of professors of tax law.