D. Amount of the materialization

Regarding the investments detailed below, we can distinguish the following particularities:

• In the case of transport and communications networks that connect the Canary archipelago with the outside, the amount of the materialization will reach the acquisition value or production cost of the section of it that is within the territory of the Canary Islands and the part located outside of it that is used to connect the different islands of the archipelago.

• In the event of initial investments in intangible fixed assetsThis amount may not exceed 50 percent of the total value of the investment project of which they are a part. This limit does not apply to small businesses.

  Fifty percent of the amount of the costs of preparatory studies and consulting, when they are directly related to the initial investments in the acquisition of new tangible or intangible fixed assets, and it involves small-sized entities.

• In the case of creation of jobs , the materialization will be considered to have occurred only during the first two years since the increase in staff occurs and will be computed, in each tax period, at the amount of the average cost of gross salaries and mandatory social contributions that correspond to said increase. In the creation of jobs that do not consider initial investment, materialization will be understood as the average cost referred up to a maximum of 36,000 euros per worker.

  The amount of the reservation materialization in research and development expenses It will also include projects contracted with universities, public research bodies or innovation and technology centers, officially recognized and registered and located in the Canary Islands.

• In the financial instrumentsThe materialization will be considered to have occurred in the amount disbursed on the occasion of its subscription. In the case of shares or equity interests, the share premium will also be included.