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Artists in Mexico, who are allowed to pay their taxes with artwork, have established the legal principle that AI generated artworks can be described as ‘art’. British Artist Celyn Bricker and Mexican Architect Arturo Muela created an artwork series AIMADE with a 'third artist’ – the AI neural network – to show that machines can have a type of visual imagination, and that the product of that imagination can meet the official definition of  art.

The series was created from sources including Aristotle and Eugene Goostman, and statements from Elon Musk, Andrew Yang, Bill Gates, Steven Hawkings and other contemporary figures discussing AI, automation, taxation or the ‘Turing test’ - a method of inquiry in AI for determining whether a computer is capable of thinking like a human being.

By having the taxation system formally accept the work, the artists have proved that art produced by AI can be legally defined as art. The artwork has now entered into the National Collection of Mexico and collection of the Museo De La Cancilleri.