Abstract
Determining which manifestations are susceptible to being included in the intangible cultural heritage requires the combination of various elements, of which those referring to its living, representative, contextual character, sometimes related to material goods and, in any case, linked to a community that recognizes it as its own, preserves it and transmits it, are fundamental. As can be seen, none of these characteristics can be easily defined, since all of them present a certain degree of discretion. That is why, beyond the broad positive definitions contained in the applicable normative texts, a definition of intangible cultural heritage is proposed with particular emphasis on its subjective element.  
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