2.

Expenditure that is eligible for EAFRD support shall be limited to: the construction, acquisition, including leasing, or improvement of immovable property; the purchase or lease purchase of new machinery and equipment up to the market value of the asset; general costs linked to expenditure referred to in points (a) and (b), such as architect, engineer and consultation fees, fees relating to advice on environmental and economic sustainability, including feasibility studies. Feasibility studies shall remain eligible expenditure even where, based on their results, no expenditure under points (a) and (b) is made; the following intangible investments: acquisition or development of computer software and acquisitions of patents, licenses, copyrights, trademarks; the costs of establishing forest management plans and their equivalent.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.