Taxation of the leasing, all the advantages for the companies

Taxation of the leasing, all the advantages for the companies

For know to the detail the taxation of the leasing, first is necessary to define in what consists exactly. Broadly speaking, the leasing is a formula employee usually in the world business for achieve financing and have goods as vehicles, machinery or teams. In this modality, signature a lease with call option with a financial institution, that is the one which it acquired Court of First Instance. From that time, pay fees periodical until concludes the period stipulated in the contract.

This way, to the finish the leasing the customer can, or buy good paying the residual value, or not exercise the call option and return good to the financial institution, or extend the rental contract.

Are before a formula of financing very employed in the field of the company, among other things because offers interesting tax advantages for the businesses.

Leasing superior banner Leasing superior banner
Tax advantages of the leasing.
Discovers this model of financing for your business.

Some advantages of the leasing

The leasing is a very interesting figure by different operational reasons and financial, since allows finance 100% of the investment, deletes the commercial risk and financial to the be acquired good for the Bank, and contributes flexibility and speed for renew business the goods.

As for the taxation of the leasing, the advantages also are evident. The leasing allows duplicate the tax depreciation of acquired good through this formula, and even triple it in the case of companies of reduced dimension. This supposes that the amortization term of this good is a lot of more brief. And moreover, the leasing allows also differ if applicable the payment of the VAT that can correspond to the acquisition of good through the fees of rent, since to the not acquire it directly, not have to pay the VAT corresponding to the total amount of good to the beginning, but differ it in fees periodical during the time that lasts the contract.

Taxation of the leasing, requirements to fulfill for the deductions

In order profit from the tax advantages of the leasing must fulfill the next requirements:

  • That the goods acquired are dedicated to the business activity of the leaseholder.
  • That includes in the contract a call option at the end of the same one.
  • That the fees corresponding to the recovery of the cost remain constant or increasing during the contract.
  • That the contract has a duration of at least ten years for real properties and two for personal properties.
Leasing central banner Leasing central banner
Discovers the advantages of financing of the leasing
And all that can offer to your business.

Other formulas with tax advantages

Besides the leasing, is orafter formulas of financing wealthy tax advantages. For example, the renting, that although not includes a call option at the end of the contract, yes allows deduce fiscally the fees paid by the leasing of a good. What not allows in no case is the accelerated depreciation that yes can enjoy with the leasing.
A/C Leasing A/C Leasing
Business - Additionally be able to interest you Business - Additionally be able to interest you

You might also be interested in

  • We'll tell you the different criteria for classifying a company based on its size.
  • We explain how they help to establish how much tax each worker has to pay depending on their income
  • We'll tell you everything you need to know about this temporary strategic partnership.