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A company inquired whether lease expenses paid to its parent entity (an association with exempt income) were deductible under Article 15.j of the LIS. The DGT ruled that, as the transaction constitutes a lease for both parties, there is no differing tax classification that would trigger the prohibition on deductibility.
Cuestión planteada Que se indique, para la correcta aplicación de la norma, en qué casos o cuándo es de aplicación el artículo 15.j de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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