Financial Leasing (Leasing)

• The 2018 Financial Law reduced the deduction from 140% to 130%
• The customer deducts 130% of the taxable amount for IRAP purposes
• Has the Property of the assets, reported to the risk central
• The machine remains at the initial value even after extinction

Operating Lease (Rental)

• The Client deducts 100% of the entire installment (Taxable + interest + VAT)
• Full deductibility for IRAP purposes
• It has possession and use of the asset (NOT the ownership of the property)
• The machine enters the assets at the final sales value
• No reporting to the risk center

Operating Location

Pro for the customer

• It has possession and use of the asset (NOT the ownership of the property)
• The machine enters the assets at the final sales value
• No reporting to the risk center
• May have extended warranty and deduct 100%
• Always includes an All risks policy (Accidental damage like falling probes)
• It can also be deducted in 12 months

DLL e BNP

• They have low and substantially overlapping fixed rates
• They make operating locations not less than 24 months (up to 72 months)

Fastenfin

• They also make operating locations for 12 months at the ZERO rate