scope

Investment in R&D to develop new products/services or new methods and production procedures.


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.