R&D Activities eligible costs include:

- Personnel costs related to the beneficiary’s technical staff dedicated to the R&D investment project, including researchers, technicians and other support staff, to the extent that they work on the project;
- Costs of instruments and equipment;
- Building costs, to the extent and for the period during which they are used for the R&D project;
- Costs of contracted research, knowledge and patents acquired or licensed from external sources at market prices, as well as consultancy and equivalent services used exclusively for the project;
- Overheads and other operating expenses, including materials, supplies and consumables directly resulting from the project, calculated using a simplified cost approach;
- Costs related to the acquisition, validation and defence of patents and other intangible assets;
- Costs related to the secondment of highly qualified personnel from a research and knowledge dissemination organisation, or from a large enterprise, assigned to R&D&I tasks under a newly created position within the beneficiary company and not replacing existing staff;
- Costs of innovation consultancy services and innovation support services.

Productive Investment:
- Tangible assets, including the acquisition of machinery and equipment, and costs directly attributable to placing them in the required location and operating conditions;
- Construction of buildings, refurbishment works and other construction activities, in duly justified cases;
- Intangible assets, including technology transfer through the acquisition of national and international patent rights, licences, non-patented technical knowledge, and standard software or software developed for a specific purpose.

Other Eligible Costs:
- Costs related to the intervention of certified accountants or statutory auditors;
- Engineering services, studies, diagnostics, audits, marketing plans, and architectural and engineering projects.