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2018 Wealth Tax

4,2,15. O) Rights derived from intellectual and industrial property

In this section, the rights derived from intellectual and industrial property acquired from third parties whose ownership corresponds to the declarant, and which do not they are subject to economic activities, in which case they must be declared in section "C. Goods and rights relating to business and professional activities."

Assessment

The rights derived from non-affected intellectual and industrial property must be valued at their acquisition value.