While it varies by class, the typical items are: machinery and equipment (with VAT exemption and customs duty exemption), building and construction, and, under certain conditions, software. Land and working capital are, as a rule, outside the scope.
Crucially, the eligible items and amounts are fixed in your incentive certificate itself — spending must match what the certificate lists, and adding or reallocating items generally needs a revision application first. So the scope is set at the application stage, which is why getting the item list right upfront matters more than it looks.
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