RENTING

      166 comentarios en RENTING

Es un contrato de bienes muebles (vehículos en el proyecto), entre dos partes, con una duración de un año, por la cual se da un objeto en alquilen a cambio del  pago de una cuota.

Para una mayor diferenciación entre leasing y renting se ilustra una tabla comparativa. (Planalfa, 2010)

RENTING

LEASING

Es un alquiler corriente. Es un alquiler de tipo financiero.
Es una operación mercantil. Es un alquiler de tipo financiero.
Están incluidos servicios adicionales como mantenimiento, seguros, etc. Es una operación financiera.
El total pagado es deducible(Es un gasto). Del total pagado, podría ser deducible sólo en parte.
– En el caso de renting de vehículos el kilometraje está limitado en el contrato. En el caso de leasing de vehículos el kilometraje no está limitado.
En el balance de la sociedad no figura lo pagado (Es operación mercantil). En el balance de la sociedad, debe de figurar lo pagado en el inmovilizado

 

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