What is it?

Lease back refers to leasing operations contracted with the vendor of the asset itself or people affiliated or interdependent to it.

Such transactions can only be applied within the financial leasing modality. As such, it stands as a simple and quick manner for clients to obtain long-term working capital by selling a fixed asset item, without necessarily having to give up its use.

Who is it intended for?

Legal entities.

Advantages

Allows extending the debt profile from short term to long term; Enables companies to execute their fiscal and tax planning, since the client makes use of the accounting and tax advantages of financial leasing for items already incorporated into their fixed assets.

Characteristics

Rate: Fixed

Lease Terms: Minimum - 24 months for assets with a useful life of up to 5 years; and 36 months for assets with a useful life greater than 5 years. Maximum ? pursuant to the availability of credit and compatibility of funds.