Investment in R&D activities to develop new products/services or new production methods or processes.
- Costs with technical staff dedicated to R&D activities;
- Acquisition of services from third parties, including technical and scientific assistance and consulting;
- Purchase of scientific and technical instruments and equipment (depreciations during project);
- Costs associated with patents registration and acquisition.
Nature of support:
- Base Rate: 25% of eligible expenses;
- Bonuses: up to +60 pp according to project scope and company size;
- Cash Grant: up to €1.000.000 of incentive;
- For incentive amount that exceeds €1.000.000, 25% as an interest-free loan and 75% as cash grant.
Financial grants combined with tax incentives, applied to the same expenses may not exceed: 80% of Gross Grant Equivalent for Industrial Research Projects; 60% of Gross Grant Equivalent for Experimental Projects.