Leasing is a widely used financial tool worldwide for the acquisition of capital goods. It offers the possibility of starting to produce and generate income from the asset while it is being paid for. This financial tool implies the use and enjoyment of the asset for a certain period of time in exchange for the monthly payment of a fee, with an option to purchase at the end of the financing term.

Financial leasing is the most common and widely used type of leasing in the market. Companies opt for this type of leasing when the asset to be acquired has a real economic life that is longer than the amortization period or accounting terms. In this case, the purchase option is equivalent to one more installment, so companies usually choose to keep the asset at the end of the contract. Operating leasing is another option, used for the acquisition of assets that require periodic replacement, such as technology that may become obsolete quickly. This type of leasing is convenient when companies do not intend to exercise the purchase option due to their business or because the estimated time of use of the asset is short.

-No initial payment is required.
-It allows you to finance up to 100% of the asset.
-You pay a fixed interest rate, so you know how much money you will invest from the beginning.
-Financing terms are long and are related to the useful life of the asset.

It works with a tripartite contract: the customer, who as a lessee uses the asset; the supplier, who sells the asset; and a lessor, who buys the asset from the supplier and leases it to the lessee.

It is possible through the Early Purchase Option.

All conservation and usage expenses, including insurance, taxes, fees that fall on the assets, and penalties caused by their use, are the responsibility of the Lessee, unless agreed otherwise. In other words, the Lessee must assume the same expenses that they would have assumed when acquiring the asset in their name.

Yes, support, licenses, and services related to the equipment can be included.

-VAT is paid monthly in arrears, without the need to pay it upfront, as in other types of loans.
-The asset you acquire through leasing during the term of the contract is not subject to the Minimum Presumed Income Tax and is incorporated as an asset (i.e. becomes part of the company’s assets) only when the contract ends and if you choose the purchase option.
-You can deduct from the Income Tax, both the capital installment and the interest installment, which makes leasing a more convenient alternative than a loan, in which you can only deduct the interest.

Yes, the technology is renewed and the monthly payments continue.