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Customer Accounts Receivable and Other Current Assets (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Customer Accounts Receivable and Related Receivables | Customer Accounts Receivable and Related Receivables
|  | December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | (thousands of Euros) |
Accounts receivable |  |  | 13 |  |  |  | 1,263 |  |  |  | 1,265 |
Valuation allowance |  |  | (13 | ) |  |  | (13 | ) |  |  | — |
Total net value of accounts receivable |  |  | — |  |  |  | 1,250 |  |  |  | 1,265 |
Summary of Other Current Assets | The other current assets are broken down as follows:
|  | December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | (thousands of Euros) |
Research tax credit |  |  | 5,702 |  |  |  | 7,228 |  |  |  | 9,217 |
Other tax claims |  |  | 2,550 |  |  |  | 2,618 |  |  |  | 5,258 |
Other receivables |  |  | 1,409 |  |  |  | 1,883 |  |  |  | 1,192 |
Prepaid expenses |  |  | 1,850 |  |  |  | 2,725 |  |  |  | 2,054 |
Total |  |  | 11,512 |  |  |  | 14,454 |  |  |  | 17,721 |
Reconcilliation of Research Tax Credit | The changes in this Research Tax Credit over the last three years are presented as follows:
|  | thousands of Euros |
Opening Balance Sheet Receivable as of January 1, 2015 |  |  | 4,340 |
+ Other income |  |  | 5,702 |
- Payment received |  |  | (4,322 | )
- Adjustment |  |  | (18 | )
Closing Balance Sheet Receivable as of December 31, 2015 |  |  | 5,702 |
|  | thousands of Euros |
Opening Balance Sheet Receivable as of January 1, 2016 |  |  | 5,702 |
+ Other income |  |  | 7,228 |
- Payment received |  |  | (5,702 | )
- Adjustment |  |  | — |
Closing Balance Sheet Receivable as of December 31, 2016 |  |  | 7,228 |
|  | thousands of Euros |
Opening Balance Sheet Receivable as of January 1, 2017 |  |  | 7,228 |
+ Other income |  |  | 9,217 |
- Payment received |  |  | (7,341 | )
- Adjustment |  |  | 113 |
Closing Balance Sheet Receivable as of December 31, 2017 |  |  | 9,217 |

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- Definition The disclosure of trade receivables. + References No definition available. + Details
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- Definition The disclosure of other current assets. [Refer: Other current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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