The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein.