A leaseback is a reverse leasing transaction, i.e., a transaction in which the owner of a property sells it to a financial institution and, at the same time, signs a lease agreement for the same property. In this way, the owner of the property receives the proceeds (money) from the sale but does not lose the use of the property. At the end of the contract, they have the option to buy back their asset at a specified price.

In times like these, when liquidity has contracted for many companies, this type of transaction is extremely attractive, as it provides the "seller" with the necessary liquidity without losing the ability to use the asset that allows them to conduct their business. For example, a business owner with commercial premises who lacks the liquidity to continue purchasing supplies enters into a two-year leaseback agreement with a financial institution, selling their premises to it. This provides them with the resources to keep their business running in the short term. After two years, when the economic situation is more favorable and their business is operating more normally, the entrepreneur repurchases their premises at the agreed value. For financial institutions, the leaseback represents an asset with a certain return given by the lease payments for the period and coverage in case of default or non-payment, provided by the guarantee that is the premises purchased at the beginning.