Gem Promotion

OPERATIONAL RENTAL

The Operational Rental of capital goods is a contract under which the Customer has the availability of the goods for a period of choice between 24/36/48 months, against a payment of a periodic monthly fee.
It is usually inclusive of maintenance services and does not require advance payments. The operating lease is not a loan and is not acquired by the central bank. The investigation of the file takes about 48 hours and is handled by our rental company.
At the end of the contractual period, the Customer has the right to:
- Return the equipment or request its replacement
- Maintain the assets by paying the final ransom

199,00 € per month ZERO ADVANCE

Tax Differences

Rental

Minimum duration of the operating lease is free, there are no constraints related to the depreciation period. For IRAP purposes it does not affect the taxable amount. At the end of the contract, as a rule, the asset is taken back by the supplier and does not enter the Customer's assets.

FINANCIAL ADVANTAGES

No immobilization of capital, certain and planned costs, solves cash flow problems (budget and liquidity).

Leasing

Minimum duration of the financial lease is equal to two thirds of the depreciation period of the asset. For IRAP purposes, the taxable amount is increased for the interest portion. For the purposes of the contract, as a rule, the asset is redeemed and placed among the Customer's assets.

TAX BENEFITS

In the rental there are no depreciation and the installment paid is considered a totally deductible cost in the year, with respect to financing and leasing, IRAP is not paid on the interest rate since there is no distinction between the principal and interest; with the operational rental, the company's budget is not burdened.

FINANCIAL ADVANTAGES

No immobilization of capital, certain and planned costs, solves cash flow problems (budget and liquidity).