State aid granted to a company within a period of three years may not exceed a total of two hundred thousand euros (€300,000)
For the determination of the three years during the De minimis audit, the date of approval of the state aid is examined and not the date of disbursement of the public money. It should also be emphasized that the amount of aid (Public money) received is taken into account, not the total budget of the investment plan.
Furthermore, in order to determine the total amount of de minimis aid received by an undertaking, all the aid of the last three years covered by this scheme, which has been received from undertakings affiliated with or cooperating with the requesting undertaking, should be taken into account.
The De minimis rule excludes the fisheries and aquaculture sectors, primary agricultural production, export-related aid, aid for domestic use, the coal sector, aid for the acquisition of road transport vehicles and aid for firms in difficulty. The regulation applies to aid granted to companies in all other sectors.
