Multi-purpose property leasing final installment

  • This is a financing formula using a financial lease arrangement with a high final payment (last installment). It is intended for businesses carrying out commercial, industrial, or farming, or services activities in order to facilitate the financing of real estate properties — built or under construction — which may serve several purposes or uses and may house different commercial or business activities pertaining to their activity. 
    This gives you the opportunity to access larger properties in better locations than with traditional financing. Additionally, you can take advantage of important tax benefits. The minimum term for these operations is 10 years.
    Benefits
    • Accelerated repayment.
    • Offsetting of taxes for companies whose activities pass on significant amounts to tax to third parties.
    • Cost saving:
      • Purchase and sale: In second transfers, where the exemption was not waived, if the salesperson is subject to tax, the client saves on the property transfer tax (AJD) for the purchase amount. 
      • Leasing: For leasing of property that is under construction, the construction period is not part of the contract price and, therefore, no property transfer tax accrues on the financial charge during this period.