Innovative Program

Purpose

The purpose of these grants is: a) The start-up and development of business projects, through the constitution of companies with commercial corporate legal form, or cooperatives and labor companies constituted under the provisions of Law 5/2011, of March 29, on the Economy Social. b) The constitution of the applicant as an autonomous individual entrepreneur. In both cases, priority will be given to those projects in which the implementation and development of their activities is based on the use and application of new technologies, in accordance with the provisions of section 12.a), regarding the criteria for assessment. Similarly, in both cases, the tax domicile of the company must be in Andalusia. Eligible expenses must have the nature of investment expenses, expenses of a current nature not being eligible, and must be carried out, as well as the incorporation of the company or registration as an autonomous individual entrepreneur, during the period from the start date indicated in the application up to six months after the same. 1.- Capital expenses: expenses occasioned for the elevation to public of its constitution and the expenses of request of denomination and registration of the same in the Mercantile Registry. The company's initial capital contributions will not be subsidized. 2.- Investment expenses in tangible and intangible assets: furniture, machinery, tools, equipment for computer and telephone processes, computer applications, software, web domains, transport elements, leasing, adaptation works, improvement and adaptation of dedicated property to the business activity, in which case the ownership thereof must be proven by the person requesting the aid, industrial property (patents, trademarks, among others), transfer rights. For the constitution of companies contemplated in section 1.a) the two types of expenses reflected above will be eligible. For the constitution of the applicant as an autonomous individual entrepreneur, only the expenses specified in section 2 will be eligible. In the case of leasing, only the amounts that have been effectively paid before the end of the justification period will be accepted as eligible expenses. The amounts corresponding to VAT, or other indirect taxes will not be eligible when they are susceptible to recovery or compensation, in accordance with the provisions of article 31.8 of Law 38/2003, of November 17, General Subsidies.

 

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