In the case of leasing contracts in which the economic and legal ownership do not coincide, the economic owner shall be entitled to deduct the interest element of the lease payments from its tax base, unless that element is not included in the tax base of the legal owner.
Pri pogodbah o zakupu, pri katerih se ekonomsko in pravno lastništvo razlikujeta, je ekonomski lastnik upravičen do odbitka obresti zakupnin od davčne osnove, če ta element ni vključen v davčno osnovo pravnega lastnika.