Contributions to be used for tax offsetting

Grants awarded under the de minimis scheme, tobe used as tax relief, by submitting a single annual grant application, for projects carried out in various sectors and within specified expenditure limits.

The areas eligible for support are as follows:

• fixed investments (including the purchase of company vehicles and charging points) (Section 1 of the criteria);
• internationalisation (Section 2 of the criteria);
• consultancy services (Section 3 of the criteria);
• collaboration between schools and businesses (Section 4 of the criteria);
• COVID-19 investments and consultancy (Section 5 of the criteria);
• promotion of research and development (Section 6 of the criteria).

Each area of support has a minimum andmaximum spending threshold and a corresponding grant amount.

The maximum expenditure per grant application, which may cover multiple areas of support, is determined by a calculation procedure, subject to a maximum limit of 400,000 euros.

Theprojects must have beencarried out within the 18 months preceding the submission of grant applications.

In return for the grant received,the company is required to fulfil a number of obligations.

Small and medium-sized enterprises;in the‘promotion of research and development’category, large enterprises are also eligible; and in the‘COVID-19 investments and consultancy’ category,self-employed individuals and freelancers arealso eligible, provided they meetthe specific requirements set out in the criteria.

The application may be submitted by the owner or legal representative of the enterprise or by a delegate.

Each applicant company may submit only one grant application, between 1 January and 31 December each year.

Applications for funding must be submitted exclusively via the online platform.

It is no longer possible to submit an application.