6. Intellectual and industrial property rights
Regulations: Art. 4.Seis Wealth Tax Act
The rights derived from intellectual or industrial property are exempt, while they remain in the author's assets and, in the case of industrial property, provided that they are not related to business activities.
Industrial property protects brands and trade names, patents and utility models, industrial designs and semiconductor topographies (Source: Spanish Patent and Trademark Office).
Intellectual property is the set of rights corresponding to authors and other holders (artists, producers, radio broadcasting bodies, etc.). ) with regard to the works and benefits resulting from their creation, and with it, the aim is to protect the original literary, artistic or scientific creations expressed in any medium, such as books, writings, musical compositions, dramatic works, choreography, audiovisual works, sculptures, paintings, plans, models, maps, photographs, computer programs and databases. It also protects artistic interpretations, phonograms, audiovisual recordings and broadcasting. (Source: Ministry of Culture and Sport).