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Practical Heritage Manual 2019.

Intellectual and industrial property rights

Regulations: Art. 22 Wealth Tax Law

The rights derived from Intellectual and Industrial Property acquired from third parties who are not involved in the development of economic, business or professional activities must be computed at their acquisition value.

If the rights derived from Intellectual and Industrial Property acquired from third parties are affected by the development of business or professional activities, they must be declared in the section corresponding to the goods and rights affected by economic activities.