Italy: Il Leasing Immobiliare: Una Valida Alternativa Al Mutuo

Last Updated: 27 February 2014
Article by Vincenzo Marzullo

In un periodo come quello attuale in cui ottenere un mutuo è sempre più un miraggio a causa della morsa creditizia delle banche, inizia a farsi strada un tipo di finanziamento, il leasing immobiliare, fino ad oggi poco conosciuto ed utilizzato in Italia.

Il leasing immobiliare è una forma d'investimento utile per l'acquisto di immobili o per le ristrutturazioni di immobili datati. Molte società immobiliari, data l'attuale crisi del mercato, e soprattutto per cercare di andare incontro alle esigenze dei clienti desiderosi comunque di acquistare, hanno deciso di utilizzare questa linea di credito, in quanto è più flessibile rispetto al tradizionale mutuo.

Questi i vantaggi, secondo il dott. Vincenzo Marzullo, commercialista, revisore dei conti, esperto in fiscalità nazionale ed internazionale dello Studio legale internazionale Giambrone Law:

1. Il leasing immobiliare consente di finanziare anche il 100% del costo dell'immobile che si vuole comprare, mentre con il mutuo tradizionale il loan to value è di poco superiore alla metà.

2. Nella cifra richiesta possono essere inseriti anche i costi da sostenere per l'arredamento, inoltre non prevede nessun tipo di ipoteca sull'immobile, cosa che consente al beneficiario di risparmiare i costi relativi alla registrazione dell'atto dal notaio.

3. Il leasing immobiliare permette l'ammortamento dei canoni in un periodo compreso tra i 96 e i 240 mesi e la rata inziale oscilla tra il 10% o il 30% in base all'importo a disposizione dal richiedente e con tassi d'interesse di sicuro vantaggio.

4. Con il leasing immobiliare la rendita derivante dalla casa non viene considerata per il calcolo del reddito imponibile, Il motivo? le società che concedono il finanziamento di leasing detraggono i costi dell'IVA che, quindi, non vanno a gravare sul costo finale della casa, a differenza di quello che accade per i mutui,

5. I tempi per accedere al finanziamento sono rapidi ed è possibile personalizzare il contratto in base alle proprie esigenze personali (in termini di anticipo maxi rata, durata e valore finale del riscatto); un finanziamento quindi decisamente più flessibile rispetto ad un mutuo. Il tasso d'interesse è fisso per la durata del contratto, che va da 1 a 10 anni

Al termine del contratto il beneficiario può:

  • Comprare l'immobile, esercitando l'opzione d'acquisto che integra il contratto, ad un prezzo stabilito a priori.
  • Prolungare il contratto di leasing.
  • Rendere indietro l'immobile.

L'unico limite è che la concessione del leasing è spesso subordinata alla fideussione e praticamente sempre all'accensione di alcune polizze assicurative, vita o tutela da danni dall'immobile oggetto del finanziamento.

Ma in un periodo di difficile congiuntura economica, come quello attuale, il Leasing immobiliare è sicuramente una valida alternativa al mercato immobiliare tradizionale, che si aggiunge alla Vendita con Riserva ed al Rent to Buy.

Lo Studio Legale Internazionale Giambrone Law già da anni segue, per i propri clienti italiani e stranieri, tutte la procedure in merito alle operazioni descritte, fornendo, in particolare, assistenza legale in tema di diritto immobiliare e di consulenza fiscale e tributaria, relativa alle transazioni immobiliari.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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