Civil engineering and other real estate-related items:

• • Construction, renovation, or restoration of facilities on real estate or land owned by the applicant company, or on which the company holds a surface rights agreement, an administrative concession, or a lease agreement with a minimum term of five years from the project’s completion.
  •  Purchase of buildings or structures, both new and used.

Capital goods:

• • Processing machinery, specialized machinery facilities, tooling (including molds, templates, and dies), equipment and internal transportation vehicles, special vehicles for external transportation, as well as assets intended for environmental protection and other production equipment.

Other investments in fixed assets:

• • Furniture, computer equipment, and other items that may be classified as fixed assets.

Computer applications:

• • Software directly linked to the production process.

Acquisition of assets from an establishment:

• • Purchase of assets belonging to a pre-existing establishment.