Operational leasing: a flexible leasing solution with interesting fiscal aspects

The ideal solution for companies that prefer to obtain capital goods, technology and equipment whilst at the same time limiting their economic impact on their balance sheet.

Thanks to its many partnerships with leading industry experts, with the operational leasing solution Art-Eco is able to offer to its customers the possibility of making their investments in capital goods more sustainable.

This is a solution whereby an asset can be obtained for use for a certain period of time and against payment of a periodic fee without ever acquiring ownership, unlike standard leasing which, on the other hand, provides for the possibility of final redemption.

Art-Eco makes its entire fleet available for this service, and the operational leasing formula has no limits as far as the equipment that can be hired: any cooler is suitable for hire.

What sets operational leasing apart are the related financial aspects, which allow for considerable benefits.

First of all, the company has available the instrumental asset for its own business activity without committing own capital and without burdening the balance sheet with fixed assets.

This improves the financial situation, as on the basis of the Italian accounting standards operational leasing does not constitute a debt for the company, but rather a rental item in the profit and loss account.

In addition, operational leasing costs are fully deductible for both IRES and IRAP purposes with no minimum duration limits, while a fixed rental cost also allows for predictability and optimal budget management.

The fee, inclusive of asset insurance, is not a financial product. Therefore, it does not require “indexing” and is not subject to variations due to market changes.

Operational leasing does not involve advances, maxi-charges or other hidden costs: the amounts are predetermined and the formula is simple and straightforward.

No debt for the company, amount predictability, deductibility and flexibility are just some of the advantages.

Art-Eco also offers, in combination with operational leasing, interesting formulas such as, for example, “full service”, in which the agreed rental fee also includes a range of services such as maintenance, servicing and others.

At Art-Eco, we want to support the companies of our customers and help them to meet their requirements through tailor-made solutions by offering the most advantageous service in terms of quality and costs.