Real estate leasing is a financing option that allows companies to select a real estate asset, have a financial institution purchase it, and then lease it back to the company with an option to purchase at the end of the contract. In other words, it is a contract whose sole purpose is the transfer of the use of real estate, acquired for that purpose according to the future user’s specifications, in exchange for consideration consisting of periodic installment payments. Thanks to this arrangement, companies have the opportunity to access financing tailored to their availability and capabilities, in addition to certain tax benefits.

For financial institutions, leasing represents an asset with a specific return, derived from the lease payments made during the term of the contract, and protection in the event of default or non-payment, provided by the real estate collateral.

As shown in the diagram below, three parties are involved in these transactions: the seller of the property; the business owner who requires the use or benefit of the property; and the leasing company, which acquires the asset at the business owner’s request and grants the business owner the right to use it in exchange for the payment of installments.