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2021 Wealth Tax practical guide.

12. Intellectual and industrial property rights

Regulations: Art. 22 Wealth Tax Act

The rights derived from intellectual and industrial property acquired from third parties that are not subject to economic, business or professional activities must be counted at their acquisition value.

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