Instrumental leasing and loans for business

The instrumental leasing for the use of business machinery consists of an ideal solution for anyone who wants to start a business but does not have the sufficient financial means to purchase the machinery with a bank loan, which can reach a maximum of 80% of the total cost payable, which therefore requires an initial 20% available in liquid form immediately; if the tools and equipment cannot be bought, they can at least be hired, this is the meaning of the instrumental leasing transaction stipulated in front of a notary.

With the payment of a rent, the rights of the production plants are obtained, signing a contract in which the total cost of the goods is established; if the user of the systems wants to redeem them, it will be necessary to pay the residual portion of the price, removing the rents already paid.

What is it about instrumental leasing and loans for business 

What is it about instrumental leasing and loans for business 

The company that grants the instrumental leasing purchases the equipment, the machinery, the plants, which after the payment of the rent are sold; leased assets are not the property of the user but are redeemed during the rental period and with a final balance, if they are not intended to be redeemed the fees paid will be lost. You can choose a fixed or variable rate and the frequency for payment of the fees, which can be monthly, quarterly or half-yearly.

The innovations concerning instrumental leasing include government initiatives called “super-amortization” and ” hyper-amortization ” respectively. For financial leasing the increase is due to the user and not to the grantor, for instrumental leasing instead it is the lessor or not the lessee.

Super-amortization and hyper-amortization

business loan

The first was promoted for the first time in 2016 and provides for amortization of 140% of capital goods also in financial leasing, the second part from this year and concerns the amortization of 250% of highly technological assets. The super-amortization of instrumental tangible assets by Italian companies allows for a 40% increase in the purchase cost of the same so that the companies can obtain higher depreciation and lease installments in view of determining the ‘Ires and Irpef. All business owners and professionals with income from self-employment also played in associated form, including tax payers in the minimum scheme but excluding those in the flat-rate scheme, resident in Italy and with a stable organization in it, can access this financial facility .

Accounting examples

This means that, if a tangible asset costs € 1000, the deductible cost for tax depreciation purposes is increased by 40%, therefore € 1400 will be charged, to be divided into annual equal shares according to the depreciation coefficient of the category to which the asset belongs.

Since these are assets whose value exceeds € 516.46, depreciation must be carried out in five equal installments of 20% per annum; if the asset has a value lower than the previous limit, deduction can be made in a single solution. For technological assets, instrumental leasing or purchasing allow for a hyper-amortization of 150% more than the value of the asset already revalued in the estimation phase for the company, therefore the cost of 1000 euros seen before becomes equal to 2500 euros for hi-tech companies only though.



Understanding the importance of this change in general accounting is important to understand how a financial instrument available to new companies or those that need to be renewed is fundamental in starting or recapitalizing the value of companies currently, considering the financial crisis general of the Bel, the situation of economic depression in some areas of Italy, the difficulty of accessing credit due to the lack of guarantees and creditworthiness of Italian small and medium-sized companies, the structural lack of liquidity and non-repayable contributions for the SME sector in Italy.

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