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Practical Handbook for Companies 2021

Exclusions from the concept of research and development and technological innovation

Research and development and technological innovation activities shall not be considered as research and development activities:

  1. The activities which do not involve significant scientific or technological innovation, in particular:

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

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

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

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

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

    1. The planning of productive activity:the preparation and start of production, including the setting of tools and activities other than those described under the heading "Basis of deduction" in section "1.Technological Innovation Activities".

    2. The incorporation or modification of installations, 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 of interrupted production processes.

    4. Quality control and standardisation of products and processes.

    5. Social science foresight and market research.

    6. The establishment of networks or facilities for marketing.

    7. The training and education of personnel related to these activities.

  3. The exploration, drilling, or prospecting for minerals and hydrocarbons.