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| titulo | ARTICLE 15: CONCEPT OF FINANCIAL LEASING |
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| contenido | ARTICLE 15: CONCEPT OF FINANCIAL LEASING
For tax purposes, financial leasing is the contract by which a person is obliged to grant to another the temporary use or enjoyment of tangible goods in a forced period, the latter being obliged to settle, in partial payments as consideration, a certain amount of money or determinable that covers the acquisition value of the goods, financial charges and other accessories and to adopt at the expiration of the contract any of the terminal options established by the Law of the matter. In financial leasing operations, the respective contract must be submitted in writing and expressly state the value of the good subject to the operation and the agreed interest rate or the mechanics to determine it. |
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