Income excluded from reduction

In no case will income from the transfer of the right to use or exploit, or from the transmission, of trademarks, literary, artistic or scientific works, including cinematographic films, personal rights susceptible to transfer, such as image rights, computer programs other than those referred to in article 23.1 of the LIS , industrial, commercial or scientific equipment, plans, secret formulas or procedures, rights over information relating to industrial, commercial or scientific experiences, or any other right or asset other than those indicated in said article 23.1 of the LIS, give rise to the right to a reduction.