12. 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.