Leaseback is a reverse leasing operation, i.e., it is an operation where the owner of a real estate property sells it to a financial institution and in the same act, enters into a lease contract on 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, he has the option to buy back his asset at a determined value.

In times like the ones we are living in, where liquidity has contracted for many companies, this type of operation is extremely interesting, since it provides the "seller" with the necessary liquidity, without losing the ability to use the asset that allows him to carry out his business. For example, a businessman with a commercial space that does not have the liquidity to continue buying supplies generates a leaseback contract with a financial entity for 2 years, selling his space to the latter. Thus, he receives the resources to be able to maintain his business by selling in the short term. After 2 years, when the economic situation is more favorable, and with his business operating more normally, the entrepreneur buys back his premises at the agreed value. For financial institutions, the leaseback is an asset with a determined profitability given by the lease payments for the period and a hedge in case of default or non-payment, given by the collateral that is the premises purchased at the beginning.