Usually yes: an investment incentive certificate and grant support can be used together on the same project, but financing the same item of expenditure from two sources — double funding — is prohibited as a rule. The supports therefore have to be separated at the level of the expenditure item rather than the project: which machine, which piece of software, which service falls under the incentive certificate and which under the grant has to be documented from the outset.
The investment incentive legislation and the rules of the individual grant programmes may limit the cumulative use of support, and items such as the VAT exemption, the customs duty exemption and interest support in particular must not overlap. In practice, keeping an item-by-item table matching each cost to its source reduces the risk of a clawback both at application and in later audits. Because programme conditions differ, each support has to be verified separately against its own rules.
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