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Is it possible to include an industrial company with pure economic interest as ‘Third party in kind contribution’, if it only receives reimbursement of the eligible costs according to the guidelines?

Answer: 
The beneficiaries may declare their costs for paying the in-kind contribution (e.g. the invoice from the third party), but only up to the costs actually incurred by the third party. If an audit shows that the costs declared by the beneficiary are higher than those actually incurred by the third party, the difference will be rejected as ineligible (even if they correspond to the amount actually paid by the beneficiary).Puma