– Tangible assets, including the acquisition of machinery and equipment, costs directly attributable to placing them in the required location and operating conditions, as well as IT equipment, including the software necessary for its operation;
– 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 investment-related costs, including costs associated with certified accountants or statutory auditors for the validation of expenditure in payment requests; engineering services; studies, diagnostics and audits; studies or reports assessing alignment with the “Do No Significant Harm” (DNSH) principle; marketing plans; and architectural and engineering projects and services.

For operations in the tourism and industrial sectors, and in duly justified cases related to the innovative activity embedded in the operation, the construction of buildings, refurbishment works and other construction activities may also be eligible.
For tourism sector operations, and in duly justified cases related to the exercise of the respective tourism activity, rolling stock constituting the tourism activity itself may be eligible, provided that it is directly related to the activity and not powered by fossil fuels.