Question 20: Does Expenditure Category 11, labeled "Indirect Expenditures," hold mandatory status for both aid regimes (Reg. De minimis 1407/2013 and Commission Regulation (EU) No 651/2014)? Furthermore, how is it incorporated into the proposed subsidized budget of the investment project?
This particular category is obligatory solely for investment projects that will receive reinforcement from Reg. De minimis 1407/2013, and it does not qualify as an eligible expense under Commission Regulation (EU) No 651/2014. Indirect expenditures are determined using a fixed rate of 7% applied to the aggregate sum of direct eligible expenses related to the operation. These indirect costs are then integrated into the overall subsidized budget for the investment plan.
Illustratively, consider a funding application with a total Subsidized Budget amounting to €252,520:
Sum of Granted Direct Expenditure Budget: €236,000
Indirect Costs: €236,000 × 7% = €16,520.
Consequently, the total becomes €236,000 + €16,520 = €252,520.