Innovation activities are those financial, development and marketing activities carried out by the company that are aimed at, or have led to, innovation.
Innovation activities are classified according to those activities of the company that are subject to being carried out with the intention of innovating in the following seven categories:

1. R&D activities (including internal and external R&D).
2. Engineering, design and other creative activities.
3. Marketing and brand creation.
4. Activities relating to intellectual property rights.
5. Activities relating to personnel training.
6. Software development and activities relating to database work.
7. Activities relating to the acquisition or rental of tangible assets.

For the purpose of collecting data on expenditure on innovation activities (question C.1. of the questionnaire), a classification is used that is closer to company accounting and deals with concepts such as: R&D, personnel costs, outsourcing, acquisition of materials and purchase of capital goods. The categories used in the classification are :

1. C.1.1. Internal R&D.
2. C.1.2. Purchase of R&D (external R&D).
3. C.1.3. Other innovation activities (excluding internal and external R&D).
1. C.1.3.1. Labour costs of personnel working on innovation.
2. C.1.3.2. Other current expenditure on innovation.
3. C.1.3.3. Capital expenditure on innovation.