Can the incentive be used to finance development with a non-Spanish supplier?

As a general rule, both the ESA incentive and the regional grant must be spent within Spain.

Only in exceptional cases—where the required goods or services are unavailable domestically or are offered in Spain at a significantly higher cost—may a portion of the ESA incentive (€30 000) be used abroad. Such exceptions require prior written approval from your ESA BIC Andalusia incubation manager.

The regional incentive (€30 000 from the Junta de Andalucía) must always be used in Spain, in accordance with the Regulatory Bases referenced in the Open Call documentation.