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Practical Manual of Companies 2021.

Income excluded from reduction

Under no circumstances 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 subject 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 to relative information to industrial, commercial or scientific experiences, nor any other right or asset other than those indicated in said article 23.1 of the LIS.