The total amount of de minimis aid granted to a single company shall not exceed EUR 300 000 over any period of 3 years.

Aid is deemed to be granted at the moment that the legal right to receive the aid is conferred on the company. It does not matter when the aid was applied for or when it was paid, or how much of the granted aid was used.

At the group level, a parent company and its subsidiary operating in the same Member State, and the companies in the same control, are treated as a single company, and the amounts of aid they receive are added together.

The company must report the de minimis aid it has received previously in the funding application. If the company has not received any aid, the sum of aid is reported as 0 euros.