Glossary entry

English term or phrase:

tax-oriented leases

Spanish translation:

arrendamiento puro

Added to glossary by Ana Brassara
Nov 23, 2005 21:06
18 yrs ago
4 viewers *
English term

tax-oriented leases

English to Spanish Bus/Financial Economics
Se trata de un listado de productos financieros.

Proposed translations

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11 mins
Selected

arrendamiento puro

What is a tax-oriented lease?

A tax-oriented lease is a lease under which the lessor will be treated by the IRS and for commercial law purposes as the owner of the leased property and permitted to take tax benefits (e.g., depreciation deductions on the leased property). All rentals paid by a lessee under a tax-oriented lease are (for the lessee) deductible for federal tax purposes. Tax-oriented leases are sometimes referred to as "true leases" or "guideline leases."

The IRS does not treat all agreements labeled as "lease agreements" as tax-oriented leases. Lease agreements that are not treated as tax-oriented leases for federal income tax purposes are treated as conditional sale contracts or loans and referred to as "non-tax-oriented leases" or "quasi-leases."

http://www.dollarbankbusinesscenter.com/resources/busres_lea...


True Lease

A true lease is a lease in which the lessor possesses the attributes of ownership of the leased thing.

Arrendamiento Puro

El arrendamiento puro es aquel arrendamiento en el cual el arrendador posee los atributos de propietario de la cosa arrendada.


http://www.condusef.gob.mx/glosario_ingles/t.htm

El arrendamiento puro permite al arrendatario usar y gozar los beneficios de un bien, sin poseer la propiedad, pagando únicamente rentas mensuales por el uso.

http://www.ameap.com.mx/generales/arrendamiento/puro.asp
Peer comment(s):

agree Rossana Fernandez : Saludos Anita!!!
2 mins
agree Darío Zozaya
2 hrs
agree Rafael Molina Pulgar : Así, pero si se requiere una explicación propongo: arrendamiento con fines de deducción fiscal.
5 hrs
agree Roser Bosch Casademont : Sí, también podría llamarse "arrendamientos operativos" (según la terminología de las nuevas normas contables, NIC) para distinguirlo de los arrendamientos financieros
10 hrs
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4 KudoZ points awarded for this answer. Comment: "Muchas gracias, Anita, por tu respuesa y explicación"
4 hrs

contratos de arrendamiento con beneficio tributario

arriendos que dan derecho a rebaja de impuestos
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