Exclusions from the concept of research and development and technological innovation
The following will not be considered research and development or technological innovation activities:
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Activities that do not involve significant scientific or technological novelty, in particular:
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Routine efforts to improve the quality of products or processes.
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The adaptation of an existing product or production process to the specific requirements imposed by a customer.
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Periodic or seasonal changes, except for textile samples and those from the footwear, tanning, leather goods, toy, furniture and wood industries.
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Aesthetic or minor modifications to existing products to differentiate them from similar ones.
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The activities of industrial production and provision of services or distribution of goods and services, in particular:
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Planning productive activity: the preparation and start of production, including tool setting and other activities other than those described in the section “Basis of deduction” in section “1. Technological Innovation Activities».
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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.
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The solution of technical problems of interrupted production processes.
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Quality control and standardization of products and processes.
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Prospecting in social sciences and market studies.
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The establishment of networks or facilities for marketing.
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Training and development of personnel related to such activities.
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The exploration, survey, or prospecting of minerals and hydrocarbons.