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Practical Manual of Companies 2022.

Research and development concept

  • research will be considered to be the original planned inquiry that seeks to discover new knowledge and a superior understanding in the scientific and technological field, and development to the application of the results of the research or any other type of scientific knowledge for the manufacture of new materials or products or for the design of new processes or production systems, as well as for the substantial technological improvement of pre-existing materials, products, processes or systems.

  • research and development activity will be considered :

    • The materialization 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 will be understood as its introduction into the market and as a new product, one whose novelty is essential and not merely formal or accidental.

    • The creation, combination and configuration of advanced software , through new theorems and algorithms or operating systems, languages, interfaces and applications intended for the development of 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.