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Practical Heritage Manual 2021.

6. Intellectual and industrial property rights

Regulations: Art. 4.Six Wealth Tax Law

The rights derived from intellectual or industrial property are exempt, as long as they remain in the author's estate and, in the case of industrial property , as long as they are not involved in business activities.


  • Industrial property protects trademarks and trade names, patents and utility models, industrial designs and semiconductor topography (Source: Spanish office of the patents and brand).

  • Intellectual property is the set of rights that correspond to authors and other owners (artists, producers, radio and television organizations, etc.) with respect to the works and services resulting from their creation, and it is intended to protect original literary and artistic creations. or scientific expressions expressed in any medium, such as books, writings, musical compositions, dramatic works, choreographies, audiovisual works, sculptures, pictorial works, plans, models, maps, photographs, computer programs and databases. It also protects artistic performances, phonograms, audiovisual recordings and broadcast broadcasts. (Fountain: Ministry of Culture and Sports).