Aid for innovation and sustainability plans in the field of the manufacturing industry

Purpose

For each project presented and categorized in the Research, Development and Innovation Line, the following expense items will be included: a) Personnel costs. The costs related to researchers, technicians and other auxiliary personnel, to the extent that they are dedicated to the relevant project or activity. Expenses may be allocated to the project for both personnel with a labor contract, self-employed personnel associated with the company and economically dependent self-employed personnel, as established in Law 20/2007, of July 11, on the Self-Employment Statute. The beneficiary entities must prepare time sheets for each worker that must be signed by a person responsible for the employee. b) Costs of instruments and inventoriable material. Only the amortization expenses of that instrumental or inventoriable material will be admitted, calculated in accordance with generally accepted accounting principles, during the period strictly necessary for the development of the project presented, and within the limits set by the concession resolution. In order to be financed, the costs of instruments and inventoriable material must be associated with a project whose financeable budget includes other items than those indicated above. The costs of instruments and inventoriable material will not exceed 60% of the budget that can be financed. c) Costs of contractual research, know-how and patents acquired or licensed from external sources at arm's length. Any form of consultancy associated with the management and processing of the requested aid is expressly excluded.

 

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