LA OPCIÓN DE COMPRA EN EL LEASING FINANCIERO.

Abstract

Capital leasing is a legal concept of Anglo-Saxon provenance whose cause is business financing. Through capital leasing, a leasing company cedes to a user, for a certain time, the use of an asset that it has acquired from a third party according to the specifications of the user and whose ownership the leasing company retains, in exchange for a periodic rental payment. At the end of the lease, the user may exercise the purchase option inherent in the lease. This paper attempts to analyse the role the purchase option plays within the lease, in all matters concerning the exercise of the option, the classification of the lease and the contents of the lease. It also examines the registration-related aspects of the concept of capital leasing.