This paper has as its research problem the following question: what is it like to be an artificial intelligence? It aims to critically analyze the epistemological and semantic aspects developed by Thomas Nagel in What is it like to be a bat and The View from Nowhere, demonstrating the relationship between physicalism and subjectivity and its application to artificially intelligent beings. We chose to approach these two works because of the author's importance in analytical philosophy and the approach to consciousness. The analysis shows that the defense of artificial intelligence as a subject of law is intrinsically based on physicalism. However, in refuting it, Nagel does not offer an alternative outside the scope of dualism. Thus, the Procedural Theory of the Subject of Law is developed with stages of emancipation of the being against the law. As a result, it is verified that the reductive physicalist vision is insufficient to substantiate the condition of the subject of law of an artificial intelligence as a legal and political being in the social order. However, if the three stages of its formation (emancipation, interspecies recognition, and personification) are observed, the
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