Financial Solutions
Financial Leasing (Leasing)
It has a deduction and a minimum duration of 48 months
The customer deducts only the taxable for IRAP purposes
Non-Finalized Loan (Bank Loan)
The deduction is 8 years, so the worst in tax terms
Operating Lease (Rental)
It does NOT have a deduction and a minimum duration
The customer deducts the full amount of the installment for IRAP purposes
In detail
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
Partners Banks
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
