Investment in tangible fixed assets, purchased in new condition, except for:
- Land, except where it is intended for the commercial operation of mining concessions, mineral and spring waters, quarries, clay or sand pits in mining projects;
- Construction, purchase, repair or extension of any facilities, except where these are factories or intended for administrative activities;
- Passenger or mixed-use motor vehicles;
- Furniture and comfort or decoration items, except for hotel equipment intended for tourism activities;
- Social equipment;
- Other investment assets which are not directly and essentially associated to the productive activity pursued by the company.
Investment in intangible fixed assets, covering expenses with technology transfer, namely acquisition of patent rights, licenses, know-how or technical knowledge outside the scope of the patent. Where IRC taxpayers are not included in the category of micro, small and medium-sized enterprises, investment expenses shall not exceed 50% of relevant applications.