Exclusions from the concept of research and development and technological innovation

Research and development activities and technological innovation will not be considered:

1. Activities that do not involve a significant scientific or technological novelty, in particular:

   1. Routine efforts to improve the quality of products or processes.

   2. The adaptation of a product or production process already existing to the specific requirements imposed by a customer.

   3. Regular or seasonal changes, except for the textile and footwear, tanning, leather, toy, furniture and wood samples.

   4. Aesthetic modifications or minor modifications to existing products to differentiate them from other similar products.

2. Industrial production activities and provision of services or distribution of goods and services, in particular:

   1. Planning of production activity: The preparation and start of production, including the adjustment of tools and other activities other than those described in the "deduction base" section of section "1. Technological Innovation Activities. "

   2. Incorporation or modification of facilities, machines, equipment and systems for production that are not affected by activities classified as research and development or innovation.

   3. The solution of technical problems with interrupted production processes.

   4. Quality control and standardisation of products and processes.

   5. Research in social sciences and market studies.

   6. The establishment of marketing networks or facilities.

   7. Training and training of personnel related to these activities.

3. Exploration, survey, or exploration of minerals and hydrocarbons.