Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction.