Why renting? The advantages.

  • Tax treatment
    • The fee can be fully deducted for IRES purposes without any time restrictions (differently from a normal financial leasing).
    • Deduction of fees for cash flows and not for competence (without the need to dilute potential fees of different amount, which are less justifiable according to civil laws, without a different system of use).
    • Full deduction of IRAP taxes (it does not foresee “payable interests” in the balance sheet but only fees for leasing third party’s assets).
    • It does not contribute to the non-deductibility of IRES taxes for payable interests (over 30% of EBITDA).
    • Financial leasing treatment for sector’s studies.
  • Tax advantages
    Possibility to benefit tax reliefs related to the deductibility of the entire operational leasing fees, also for short-term contracts (a minimum tax term is not present).
  • Financial efficiency
    Possibility to plan the economic-financial commitments according to the actual needs of use of the asset, without binding the financial resources.
  • Flexibility
    Possibility to benefit of the extreme flexibility of the product according to the term of the undersigned agreement, payment frequency and commercial value of the asset at the end of the lease.
  • Administrative simplicity
    Possibility to rely on the accounting simplicity by receiving a single invoice (including additional services).
  • Technological update
    Possibility to avoid taking risks related to the obsolescence of the asset, keeping the efficiency of the systems required to perform the regular business activity.
  • Certainty of costs
    Possibility to determine the certain cost concerning the management of the asset for the leasing term.
  • Realise the value
    Possibility to immediately realise the contract value by selling the asset to the leasing firm instead of perceiving the rental fees or payment extensions typical in case of direct sale to the lessee.
  • Customer service
    Possibility to qualify the service offered to customers through “sale support”.
  • A viable alternative
    Possibility to follow the market requests by using a flexible tool, alternative to rental and direct sale, which increases the customers’ loyalty in view of the high content of services.