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Practical Heritage Manual 2023.

6. Intellectual and industrial property rights

Regulations: Art. 4.Six Wealth Tax Law

derived from intellectual or industrial property are exempt, as long as they remain in the author's assets and, in the case of industrial property, as long as they are not related to business activities.

Clarifications:

  • Industrial property protects trademarks and trade names, patents and utility models, industrial and topographic designs of semiconductors (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, artistic or scientific creations expressed in any medium, such as books, writings, musical compositions, dramatic works, choreographies, audiovisual works, sculptures, paintings, plans, models, maps, photographs, computer programs and databases. It also protects artistic performances, phonograms, audiovisual recordings and radio broadcasts. (Fountain: Ministry of Culture and Sport).