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OPERATIONAL LEASE

There are many expressions used in common language to define operating leasing: rental, renting, operating lease ..., but beyond the definitions, the economic and fiscal functions that this tool performs are fundamental:

• enjoyment of an asset and all ancillary services without fixed assets;

• use of cutting-edge technological solutions for highly obsolescent assets;

• full deductibility of capital goods without minimum duration constraints;

• the fee is fully deductible also for IRAP purposes;

• it does not impact on any other requests for financing in the Centrale Rischi;

• transparent "all-inclusive" contract, All Risks policy already included in the fee;

• contract open to changes during construction (introduction / replacement of goods).

The wide applicability of this service means that today any capital asset can be acquired for use.