Industrial research and experimental development by technology-based companies

Objective.

Aid destined to finance the realization of projects of industrial investigation and / or experimental development of the Autonomous Community of Extremadura, for the following modalities of helps:

  1. R & D projects carried out by a company that is not based on technology or startup.
  2. R & D projects carried out by a group of companies with the provision of R & D services, of at least one university and / or public or private research centers.
  3. R ​​& D projects carried out by technology-based companies.
  4. R & D projects carried out by startup companies.

Beneficiaries.

SMEs and large companies.

Eligible costs.

  1. Eligible costs will be those that respond to the nature of the subsidized activity and are strictly necessary for the development of the project for which they were granted. In no case may the cost of acquiring the eligible costs exceed the market value and by which the rules on eligible expenses are approved.
  2. a) Staff costs.
  3. b) Costs of instruments and equipment, to the extent and during the period in which it is used for the research project. If they are not used exclusively for the research project, only the amortization costs that correspond to the duration of the R & D project will be considered eligible.
  4. c) Costs of fungible material directly applicable to the R & D project and essential for its development and that are not reusable for commercialization.
  5. d) Contractual research costs, knowledge and patents acquired or obtained by license from external sources under arm’s length conditions, as well as the costs of R & D consulting and equivalent services exclusively destined to the project.
  6. e) Management costs associated with the realization, justification of the project. They are understood as such derived from the management and coordination of the project, which may be outsourced or imputed to personnel of the applicant company.
  7. f) Audit costs.

The sum of costs e) and f) may not exceed 15% of the eligible costs of personnel.

  1. g) In no case will the Value Added Tax (VAT) be included among the approved investment concepts, except when this cost is not recoverable by the company, which must be reliably proven by the beneficiary, both at the time the request for the aid, as in its subsequent liquidation.

Amount.

Up to 70%

Application date.

Until December 7, 2018.



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