The following case studies whether or not the R&D&I deduction is applicable in cases where the expenses are destined to research and technological innovation in relation to a glass tempering furnace. According to the appellant, there is no rule that requires the exclusivity of the furnace in its use, which must be used only for… Continue reading Tax advisor: It is necessary to prove that R&D expenses are exclusively destined to research and development in order to apply the corporate income tax deduction.