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Practical Handbook for Companies 2021

Income excluded from reduction

Under no circumstances shall income deriving from the assignment of the right to use or exploit, or the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, personal rights that can be assigned, such as image rights, computer programs other than those referred to in Article 23.1 of the LIS, industrial, commercial or scientific equipment, plans, formulas or secret procedures, rights to information relating to industrial, commercial or scientific experience, or any other right or asset other than those referred to in the said Article 23.1 of the LIS, be eligible for the reduction.