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.

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 research and development. According to the Chamber, the requirement is given and requires the individualization of the expenditure by projects.

In this case, there is only one research and development project, so being individualized and being the only project in which the furnace will be used to temper glass, it must be accredited that this amount is intended for research and development. There is no requirement in the accreditation, but the requirement arises in that if you want the entire expenditure to be considered as research and development, it must be accredited and demonstrated that it was exclusively destined to research and development.

In the case presented, there is no reference to the fact that the expenditure of the furnace was exclusively destined to research and development, after examining the expert reports issued by MINECO and ENAC provided by the appellant, the Chamber determined.

The Chamber carried out an examination of all the expert reports and the remaining documentation, and reached the same conclusion as the one already given by the economic-administrative body. In this way, it is certain that at no point in the documentation is it indicated that the furnace is to be used exclusively for research and development activities, since at no point is it mentioned.

Finally, after the controversy between the appellant and the Chamber, it is resolved in a rejection of the contentious administrative appeal, so that its use is not considered as unique and exclusive in research and development, thus denying the deduction in the Corporate Income Tax.

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