scope
Investment in R&D to develop new products/services or new methods and production procedures.
scope
ELIGIBLE costs
Costs with technical R&D personnel;
Purchase of services to third parties, including technical and scientific support and consulting;
Purchase of technical equipment and instruments;
Costs related to patent registration and purchase.
SUPPORT type
Deduction from the tax liability (expenditure made between 2014 and 2020);
base rate:32.5% of eligible costs;
Incremental rate: 50% of the increase in the costs made in the covered period, regarding the average of the two previous fiscal years, until the limit of 1.5 million euros.