Recital 16

(16) For the purposes of transparency, equal treatment and effective monitoring, this Regulation should apply only to de minimis aid for which it is possible to calculate the precise gross grant equivalent ex ante without any need to carry out a risk assessment (‘transparent de minimis aid’). Such a precise calculation is possible, for instance, for grants, interest rate subsidies, capped tax exemptions or other instruments that provide for a cap, ensuring that the relevant ceiling is not exceeded. Providing for a cap means that, as long as the precise amount of aid is not known, the Member State has to assume that the amount is equal to the cap for the measure to ensure that several aid measures do not together exceed the ceiling set out in this Regulation and to apply the rules on cumulation.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.