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Practical Handbook for Companies 2021

Research and development concept

  • research shall mean planned original research aimed at the discovery of new scientific and technological knowledge and understanding, and development shall mean the application of the results of research or any other scientific knowledge for the production of new materials or products or for the design of new production processes or systems, or for the substantial technological improvement of pre-existing materials, products, processes or systems.

  • shall be considered as research and development activity:

    • The materialisation of new products or processes in a plan, scheme or design, as well as the creation of a first non-marketable prototype and initial demonstration projects or pilot projects, provided that they cannot be converted or used for industrial applications or commercial exploitation.

    • The design and preparation of the sample book for the launch of new products.For these purposes, the launch of a new product shall be understood as its introduction on the market and a new product shall be understood as one whose novelty is essential and not merely formal or accidental.

    • The creation, combination and configuration of advanced software, using new theorems and algorithms or operating systems, languages, interfaces and applications for new or substantially improved products, processes or services.Software designed to facilitate access to information society services for people with disabilities fall under this concept when they are carried out not for profit.Standard or routine activities related to software maintenance and minor updates are not included.