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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 who are not affected by the development of economic activities, must be declared, in which case they must be declared in section " C. Assets and rights affected by business and professional activities.


The rights derived from unaffected Intellectual and Industrial Property must be valued at their acquisition value.