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Practical Manual of Companies 2022.

Exclusions from the concept of research and development and technological innovation

The following will not be considered research and development or technological innovation activities:

  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 an existing product or production process to the specific requirements imposed by a customer.

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

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

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

    1. Planning productive activity: the preparation and start of production, including the setting of tools and those other activities other than those described in the “Basis of deduction” section of section “1. Technological Innovation Activities.

    2. The 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 of interrupted production processes.

    4. Quality control and standardization of products and processes.

    5. Prospecting in social sciences and market studies.

    6. The establishment of networks or facilities for marketing.

    7. The training and formation of personnel related to said activities.

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