1. Productive Innovation Investment Projects
a) Tangible assets, including the purchase of machinery and equipment, costs directly attributable to installing and operating them, as well as the acquisition of IT equipment and software required for their operation. These must also be depreciable and included in the assets of the beneficiary company.
b) Construction of buildings, renovation works, and other construction, in duly justified cases, provided that such costs do not exceed 30% of the eligible expenses under the productive investment component.
c) Intangible assets, including technology transfer through the acquisition of national and international patent rights, licenses, unpatented technical knowledge, and standard or tailor-made software. For large companies, these expenses are limited to 50% of total eligible costs.
2. Research and Development Investment Projects
a) Personnel costs for technical staff dedicated to the R&D investment project: researchers, technicians, and support staff, to the extent that they work on the project.
b) Costs of instruments and equipment, to the extent and during the period in which they are used for the project. If such assets are not used for their full lifetime in the project, only the depreciation costs corresponding to the project’s duration, calculated according to generally accepted accounting principles, are eligible.
c) Building costs, to the extent and during the period in which they are used for the R&D project. Only depreciation costs corresponding to the project’s duration are eligible.
d) Costs of contract research, knowledge, and patents acquired from external sources at market prices, as well as consultancy and equivalent services used exclusively in the project.
e) Overheads and other expenses, including materials, supplies, and consumables directly arising from the project, calculated using a simplified cost approach in the form of a maximum fixed rate of 20% applied to the total eligible R&D project costs.
f) Costs of obtaining, validating, and defending patents and other intangible assets.
g) Costs related to the secondment of highly qualified personnel from a research and knowledge-dissemination organization or a large enterprise, assigned to research, development, and innovation tasks in a newly created function within the beneficiary company, without replacing existing staff.
h) Costs of consultancy and support services in innovation.
Other Expenses
a) Costs of certified accountants or statutory auditors for validating expenditure in payment requests, up to a maximum of €5,000.
b) Engineering services, studies, diagnostics, audits, marketing plans, architectural and engineering projects, as well as costs for hiring independent experts to justify expenses and classify them as industrial research or experimental development activities.
Qualification and Internationalization
a) Costs of optimizing organizational processes, including software.
b) Costs of product, process, and service certification.
c) Costs of specialized consultancy services provided by external consultants, which do not represent continuous or periodic activities, nor are related to the beneficiaries’ normal operations, specifically:
Marketing campaigns in foreign markets
Costs of designing and registering new brands
Costs associated with application hosting and subscription, membership in online platforms, or inclusion in directories and search engines
d) Costs of trademark registrations and other intellectual property rights.
e) Other expenses related to promoting internationalization, including prospecting and attracting new clients and promotional activities in foreign markets.
f) Costs of project monitoring and development, including dissemination, awareness, and results-sharing activities.