Only leasing payments will be repayed. Leasing: Preliminary repayment. How to recalculate

In the article, we will look at how the coastal redemption of the leased object passes. We learn what points of the contract should pay some attention and whether it is possible to redeem a car or real estate ahead of schedule. We will talk about the procedure for the lessee and will figure it out where to take a sample letter for redemption.

If in relation loan contracts The early repayment is quite ordinary phenomenon, and the bank will be required to recalculate, then in relation to leasing, everything is not so unambiguous. Quite often, customers have the question of whether it is possible to retrive the leasing of the car or other property ahead of time. In fact, such an opportunity exists.

Consider for what reasons the lessee is solved on the early redemption of real estate or another leased object:

The emergence of free funds and desire to reduce overpays. But not always a leasing agreement allows the recalculation of interest without additional coordination.
The need to urgently translate property to the ownership of the company. For example, such a need sometimes arises during the sale of firms or transactions related to merger and acquisition.
Significant change in the conditions of use of the property. Typically, the leasing agreement contains clear indications of restrictions on the use of the obtained equipment, equipment or real estate. If, for example, the property needs to be leased to a third party, then it is necessary to coordinate such actions with the lessor or redeem the leased object.

The lessor can also be the initiator of early redemption, for example, often such an opportunity is envisaged in case of significant deterioration. financial state lessee.

Arrest redemption of property on the initiative of the lessee

Typically, the initiator of the early redemption of the property becomes the lessee. One of his desire is quite enough to carry out this operation. It should be borne in mind that legislation limits the minimum period of leasing on the 12th months. If, from the moment of the conclusion of the contract, less time has passed until a complete redemption of property, it will have to take into account this moment when calculating taxes.

Most lease agreements in the early redemption of property provide for the payment of all interests provided for in initially. This means that you do not get savings from early redemption.

It is necessary to very carefully study the contract or try to coordinate individual conditions with the lessor.

Leasing company Early termination of the lease agreement is unprofitable. She acquired property for a particular client, and transmitting it to other lessee will be very difficult, and the implementation of some equipment or real estate will require serious time costs. But sometimes the lessor does not have anything else, except to terminate the contract unilaterally.

Such decisions are accepted if the client made a delay in payment for more than 2 months, delays payment regularly or violates the insurance facilities. Often, in this case, the company first offers the lessee to fully pay the debt and buy property on the current residual value. If the proposal is rejected, and the debts are never repaid, then the lessor simply resets the property. At the same time, he does not require a court decision, because the leased object is his property.

Sometimes companies provide in the contract early termination At the initiative of the lessor and in other situations, for example, with a sharp deterioration in the financial situation of the lessee. But usually such items are found only in contracts for fairly large transactions.

Important! Simple desire for the leaser to terminate the contract is still not enough. It should have the appropriate grounds specified in the Agreement between the Parties.

How to find out the redemption value of the property

One of the most complex questions It is the calculation of the redemption value of the leased object in early repayment. Its size will significantly depend on the conditions of the initial agreement. Usually the client is invited to make all the remaining payments under the contract, and then get property to property.

Even if the agreement provides for recalculation of interest, the lessee is charged with the duty to cover the costs of the lessor and to pay him a certain compensation.

It is not always easy to make the calculation of the redemption cost of property. Some companies comprise a separate application with a schedule and conditions of early redemption. If it is not, you will have to make a written request to calculate with the date of full repayment. In response letter, the leasing company should indicate the exact amount for early repurchase of property.

How to redeem leased lease

Although the procedure for early redemption of leasing property often causes many questions from the lessee, in leasing companies, it is well developed and regulated. Managers do not refuse to help with such a procedure, and the clients do not occur large problems.

Consider on the steps, as the early redemption of leasing property happens:

The client sends a request for calculating the amount of early repayment and informs the company about his desire and the planned payment date. Sample letters about early repayment of leasing can be requested through the manager or found on the Internet.
The company's employees produce calculations, and also form an additional agreement to the lease agreement. Everything mandatory conditions The early redemption must be fixed on paper so that there are no disputes in the future between the parties.
The client makes payment to the account of the leasing company. It is very important to carry it out to the dates agreed by the parties.
The transfer of property to the lessee is drawn up. All conditions and terms of the transition of property rights should also be contained in an additional agreement or initial contract.

Nuances of early repayment of leasing

Leasing companies are interested in obtaining maximum benefit from each transaction. It is for this reason that at the stage of the compilation of the initial contract, they try to include various conditions in it, impede the early redemption of the car, making such an operation unfavorable or capable of compensating for lost profits.

It is necessary to very carefully study all documents related to the transaction before they are signing.

Consider with what nuances the client may face:

Moratorium on early repayment. Many companies prohibit the early redemption of the property before the expiration of 12 months from the date of conclusion of the transaction. This allows the lessor to make a profit, and also excludes the situation when the tax authorities recognize the transaction with imaginary and charge the appropriate tax amounts.
Additional costs for early redemption. If the leasing company agrees to recalculate interest in the early repayment of leasing, this does not mean that it is ready to abandon his profits. The client will have to pay the lessor a certain commission, which will include the expenses of the company (for example, to pay taxes).
Increase redemption cost. Some leasing companies go further and with early redemption of leasing property tries to get from customers to the maximum. Any deviations from the terms of the contract lead to an increase in redemption cost. For example, scratch on the car, which was not available in insurance companymay already be caused for fines.

Source: https://bankbiznes.ru/lizing/dosrochnyj-vykup-predmeta-lizinga.html.

Early repayment of lease in 2018 - recalculation, sample letter

At the conclusion of the contract between the lessor and the client, all conditions are negotiated, including on early repayment. If a citizen decides to close the deal ahead of schedule, without warning the company in advance, for him it threatens certain financial costs.

Features

The Russian legislation does not contain any restrictions for the client of the leasing company in early repayment and repurchase of property. The lessor has no right to limit the client in this. However, in drawing up a contract, certain conditions are negotiated.

Often, the early redemption can be carried out not earlier than 9 months from the start of the lease, and sometimes 12 months. When terminating the contract in to urgent order The client is obliged to pay interest.

During the conclusion of the contract in most leasing, the organization is drawn up a repurchase schedule. It is prescribed possible terms and overpayment.

Features of the consideration of the application for the repayment of leasing ahead of schedule:

The application is considered not only by the authorities of the company, but also the owners of the TC, as well as founders.
The solution can only be collegially accepted.
The client's requirement can be both satisfied and not satisfied in the presence of legal grounds for this.

Early termination of the contract most often allow only valuable permanent customers Companies. In other cases, the lessor risks to not profit.

If a positive solution is made - the client receives the calculation in which the balance is specified monetary sum, as well as the price of redemption. The vehicle can only be issued after making all payments.

Procedure

The algorithm of action by the lessee at the early return of the amount of money and buying the car:

Until then, the actual making on the cashier of the Leasing Company of Money will be carried out, you must notify the manual.
A regular letter can be sent, it is also possible to transfer it to a specialist with a personal visiting.
The consideration of the letter is carried out within a few days. For these purposes, a special commission is being formed. Also, according to the results of the meeting, payment schedule can be changed, payment receipts will be studied to clarify whether the client paid consideration.
According to the results of the meeting, a decision is made to satisfy or reject the request of the client.
If there is no objection to the leaser of objections, the client concludes an additional agreement. This document provides the calculation and balance of the amount, and also indicates the redemption price of the car. New payment rules are set. In the case of partial repayment, a new schedule is drawn up.

Refusal is most often given to the client if the amount of leasing is large and with early repayment, the lessor will lose great amount money.

In accordance with the law "On Leasing", the early payment should be carried out only after one year from the date of registration of the contract. This is primarily due to the fact that otherwise, if the property proceeds to the client, the contract may be no longer recognized as leasing, and therefore problems with tax ariser.

After an agreement on early redemption is signed by both parties, an act of acceptance is also drawn up. Documents on the transition of property rights are issued.

The client independently puts the vehicle into account in the traffic police department after the PTS document receives.

Early repayment Leasing can be:

In the first case, the final calculation is carried out under the contract. In the second, the client makes an amount, more than the monthly payment set, but not sufficient to fully close the debt.

If you do not agree to the premature payment, the situation may arise, in which the transaction will not be considered closed, despite the fact that the client made a monthly amount more than the contract.

A warning is made primarily for the lessor to recalculate and changed the payment schedule.

By sending an email, the client must assure it with a valid digital signature. It is possible to arrange it in the Russian Post or Rostelecom Post.

The contract indicates the exact number of days for which you need to apply. It is best to send an email after 10 days after payment has been paid earlier than the deadline established.

Features of writing a letter for the leasing company:

Individuals can compile a letter on ordinary paper, for legal entities there are other requirements. Only a corporate form, or a sheet of paper on which an angular stamp is available. It displays the recipient details.
In the first part of the letter in the upper corner in the form of a column record data of the head of the leasing company:
- position of the head;
- company name;
- Full name of the head;
- legal address with the index.

After listed the data, the word "appeal" is recorded in the form of one line. Starting should be started with the words "Dear ...". Then the request for early repayment.
For the application to be taken, it is important to correctly compile the text of the letter. The following key points are available:
- the request "I ask you to consider the possibility of buying a vehicle and the closure of the contract No. ...";
- next you need to specify the brand vehicle, his an identification number and number of state. signs;
- in the last paragraph, it is indicated in connection with which the early repayment is planned.

The last point is the customer signature and the date.

By making a letter, it should be borne in mind that the most respectful reasons are the following:

Appearance money To purchase a car.
The need to move to the vehicle complete property legal entity.
Change the conditions for using equipment.
The leadership of the lessee decided to buy a vehicle.
Economic reasons arose.

To redeem a vehicle from leasing after the letter is received and adopted, an additional agreement consists.

How to recalculate

If carried out ne. full repayment Leasing payments, that is, the balance of the amount is made and the vehicle will be redeemed, or the client wants to change the repayment schedule, must be recalculated.

Recalculation is a guarantee that all obligations will be fulfilled not only before the lessor, but also the tax. If it is done correctly, the client will not have to pay property tax. The recalculation can be started only after the conclusion of the appropriate agreement with the leasing company.

Features of recalculation:

With partial payment, the debt repayment time, interest on leasing or the amount of the monthly payment decreases.
In the case of full repayment, the recalculation procedure is not performed. The process of renewaling property in the property of an individual or on the balance of the enterprise begins.

If the client paid the amount more than it is supposed to under the contract, but did not warn the leasing company, then penalties and penalties will be accrued.

Features of closing the lease agreement under certain circumstances:

If, during the period of the contract, the leased object or its loss took place, the obligation to make compensation falls on the lessee. In the case of property insurance, the amount required to restore the vehicle will be paid.
With the early redemption of the leased object, entity must hold appropriate actions in accounting documents. Set certain indicators for debit and credit.
The contract concluded at the very beginning is important legal document. It contains all rights and obligations of both the client and the lessor. Careful study of the conditions and compliance with the obligations will avoid problems.

The direct responsibility of the client who wants to close the contract ahead of schedule is a prevention of leasing specialist using an electronic or ordinary letter. However, if such conditions for any reason were not spelled out in the contract, the client may act as prescribed by law.

Source: https://bibiguru.ru/dosrochnoe-pogashenie-lizinga/

Early repayment of leasing - sample letter, recalculation

In the perfect version, all issues related to early payments by the Customer-Lessee are prescribed in the contract concluded with the leasing company.

The conditions for such an operation should be reflected in the content of the agreement or a separate paragraph or an additional agreement that is an application to the main document.

If such maneuvers occur without negotiation with the leasing company, then for the client it is always fraught with an increase in financial costs.

Where to start

Many lessee after signing the contract, the question may be very often: "Are the early making of partial amounts on payments, or full value For leasing property? ".

It is better when such questions arise until the signing of the contract or in the process of its preparation than after the conclusion of the transaction.

But even after some time, everything, the parties have the right to conclude an additional agreement on the early termination of leasing due to the full payment, or an annex agreement to the main contract that some payments are partially submitted.

If you are interested in whether the early repayment of leasing is possible in your case, the answer of specialists and legal experts is positive for you.

Despite some leasing analogy with car loan, the order of repayment of the contract price is built on a more complex scheme. Especially, it is well visible in those relationships that are installed in a tripartite basis - between the lessor, supplier and the lessee.

Certain steps right repayment ahead of time Payments, without risk to get penalties, still exist. They develop equally dependence on whether the conditions for early repayment in the contract were spelled out, or not.

Therefore, with the early return of the amount of leasing, the following algorithm of actions should be taken into account:

First of all, even before the actual making of early amounts at the expense of a leasing company, it is necessary to refer to its leadership.
The letter is sent by mail in the company, or is given to the personal presence in the company's office.
The submitted letter will not be considered only only by the director of the leasing company alone. Your case will be studied by a specially created commission consisting of the Board of Directors.
After this meeting, it will be decided to satisfy your request, or not.
If the Client receives consent from the leasing company, then it will make an additional agreement on a secondary redemption deal. In this agreement, payment rules will be established, it will be indicated will be the recalculation of amounts and graphics of payments, the balance, if the repayment is carried out partially.
With full repayment of the amount of debt (residual value of property) with the consent of the lessor, the property will be removed from the company's balance sheet and transferred to the lessee.

It also happens that the leasing company flatly refuses to give you the right to repay the entire amount ahead of time and will insist only on partial repayment.

If the property of the leaser was acquired earlier on credit from the bank, and the debt was still not paid to the end, then the lessor will have to further settle the moment of early repayment with this financial institution.

And it may happen that banks do not quite want to lose their profits, more precisely, are not going to do this at all. Especially if it concerns large sums. Therefore, the client risks the refusal.

In the case of sending a letter by email, it is necessary to assign your electronic signature, Whether you are a private person, or an enterprise that has been in leasing some property. Such a signature can be framed in Rostelecom or by Russian Post.

It is very important to make a letter in 2 copies, and get the second one by the hands immediately, after the certification of its incoming document secretary or another authorized employee of the leasing company.

Without an incoming number, your copy will be ineffective from a legal point of view in case of serious disputes or court proceedings.

Letter about early repayment of leasing

The letter should be submitted not earlier and no later than 10-15 days before the payment of payment ahead of the contract.

The document is drawn up in an arbitrary form and expresses the desire of its compiler ahead of time to make a certain amount at the expense of a leasing company.

The letter structure lies in the following important points:

Corporate letter blank. This requirement concerns exclusively legal entities or individual entrepreneurs. Instead of a branded form, an angular corner stamp can be applied, where all the necessary details of the part of the lessee are reflected.
Appeal to the head of the leasing company is prescribed on the right side of the column. At this point write:
- name of management position;
- company name indicating its legal form of ownership;
- FULL NAME. director;
- the legal address of the lessor (index specify required).
Thereafter, on a separate line According to her center they write appeal to the head. The document does not begin with the words denoting his name, on the manner of applications. Here you should begin the words "dear ... (hereinafter initials full text)."
letters consist of the following key points:
- start from the Red Row: "We ask you about considering the possibility of early repayment ..." (if only part will be paid total amount) or the "early termination of the lease agreement" (if the full amount under the contract is planned);
- hereinafter referred to as the agreement, and from what date;
- if the contract contained information on early payments, then the number of the item of this Agreement is indicated;
- therefore, the text is prescribed - a car brand, its VIN (identification number), registration of registration state signs;
- the latter, final, the part of the paragraph is to indicate the reasons that led to such a client solution (written: "In connection with ...").
Ends in a letter by signing the compiler:
- if this is an individual, then simply writes: "Sincerely ..." Surname and initials of the compiler, then on the line of its signature and date;
- if the compiler is a legal entity, then the letter signs cEO The tenant enterprises, which is the lessee (such a signature scheme is specified in the sample).

How to recalculate

In case of incomplete repayment of leasing in obligatory All amounts should be recalculated, as well as the compilation of a new leasing contribution schedule.

When there is an early repayment of leasing recalculation of redemption cost, it always indicates the fulfillment of obligations not only before the leasing company, but also tax structures.

This is due to loss of economic benefit and effect when adjusting tax obligations. After all, on leasing the tax base Not takes into account 18% VAT.

In addition accounting enterprises that are leasing user, property financial lease It passes as an asset of the cost of this product.

Depreciation deductions of the company's accounting can form with acceleration - applying a special coefficient (no more than 3).

This method will help in the future to write off the equipment much earlier than the term when it, let's say, would not be bought in leasing, but on credit.

And the last advantage that is useful for both legal and individuals - This is the lack of tax tax for property.

Recalculation must begin only after an additional agreement will be concluded with the client to recalculate leasing payments with the right of redemption (either without any).

The recalculation script can occur in two options, depending on how the debt will be reached:

If this is a partial payment, then a decrease will go:
- interest;
- deadlines;
- amounts in the chart.
If this is a complete repayment of the total amount under the contract, then the recalculation is canceled and the procedure for reissuing property from the balance sheet company on the balance of the enterprise-lessee, or to the property of a private person who is a tenant.

It turns out that recalculation is made only in cases where the client contributes partially payments ahead of time, and not entirely the entire amount under the contract.

In the event that you have made a fee (no matter, or in full) without an advance warning of your actions of the lessor, the penalties will be accrued to your contract, the penalty, or sanctions - penalties.

If you do not immediately pay them, and the contract is not yet planned to close, then the payment schedule is recalculated with their account. This means that in addition to the remaining amounts, interest fines will be included.

Will the Companies agree to early payment

To avoid in advance the ambiguous interpretation of the conditions of the lease agreement, the experts of the legal sphere recommend discussing all the requirements of early repayment by payments by the parties immediately.

It takes a thorough study of all questions and details of the agreement. For example, it will be necessary to determine the mechanism for which the lessee is entitled to act when he wants to return some amount ahead.

Sometimes there is even a certain limit of amounts that can be held as early partial payment of the contract. But this is rarely found and only for customers with difficult conditions for signing the agreement.

Important are also deadlines. The lessors, as a rule, do not very readily agree to take earlier payments, if 6 months have not passed since the transaction.

Nevertheless, according to the law "On Leasing" ("On the financial lease (or - leasing)" in part 1 of Art. 19 legislative status №164-ФЗ dated 29.10.98, located in 2018 in the current edition) there is no mention of this right of the lessor as a ban of the tenant, the lessee to cover his debt before him ahead of time.

According to experts, partial, or complete early repayment of the leasing agreement is fraught with tax audits.

This can happen if you decide to pay off lease on the car in the same current year when the deal was concluded. Experts also do not recommend money to pay for payments for leasing schedule as repayment.

It is inappropriate in terms of economic benefits for successful business activities in business.

Source: http://provodim24.ru/dosrochnoe-pogashenie-lizinga.html.

Lease early repayment - Accounting, Tax Accounting, Werning, Sample

Leasing relations between the two parties are concluded by legal contractwhich indicates the rights and obligations of each participant.

The conclusion of such a document involves a thorough analysis and elaboration of all the details of the leased object to avoid problems in the future. The main point in this legal document It becomes determining the possibility of early repayment.

Features

Active russian legislation Does not limit the lessee to this action. He has the right to pay debentures Earlier established period. At the same time, the lessor is not entitled to deprive such actions its second side.

The lease agreement must also provide for the payment of the previously established period and redemption of the leased object. Recalculation of the new payment schedule lies on the lessor immediately after receiving early payments. He also provides for the possibility of fulfilling obligations to the lessee and tax services.

But the lessee should think about investing free cash than paying debt obligations early. This is due to the fact that the early redemption of the leased object reduces economical effect on regulation and improving taxation.

Most often, the early redemption of the leased object in the contract is prescribed after the expiration of 9-12 months. This is done to increase the profit of the lessor. If the lessee still decides to buy property in early order, he will have to pay interest for all other periods of proper use by credit funds.

Many companies providing such services are attached to the main agreement in addition to the redemption schedule. It is in this document that all terms and possible payments are prescribed above the established. Available payment ratio is prescribed for each period.

Some companies do not indicate the procedure for determining the cost in case of early redemption. More often with such a situation, the cost is coordinated between the two parties. And in this case, property will have to buy at a higher price, focusing on the discipline of the seller.

In addition, the leasing contract has the right to provide for partially early repayment of obligations. In this case, recalculation of payments of the future period. It is possible to make it to minimize the amount of payment on the prisoner.

Consideration of the application

Similar to credit obligations, the lessee for a concluded contract is entitled to make the early past amount at any time. After paying the amount of the amount, the lessor must fulfill its obligations for the recovery of a certain property that an agreement was concluded.

Also, the lessee is entitled to make a large amount, covering only part of the debt, thus minimizing payments for obligations.

If we compare with a regular loan, then there is a few nuances in early repayment here, and in general the procedure is somewhat more complicated. The initial action of the lessee becomes an appeal to the lessor with a written statement. It stipulates the desire for early repayment.

This written appeal is considered not only by the superior director, but also by all the founders and owners. The decision is made collegially. After such a meeting, a general decision is made about satisfaction or not satisfying the requirement.

Companies carrying out such activities are reluctant to satisfy the request of the client. After all, it is on this that they lose part of the profits. More in addition, they draw up the same agreement as in consumer lending to the credit institution.

That is why early repayment is most often a privileged service for valuable customers.

With an agreement on complete early repayment, the lessor draws up a contract of sale in the notary. This legal document is signed in two copies by both parties.

After registration of documents, the lessee fully pays the required amount. Payment is made according to the discharged account of the account. There is a balance of obligations and the amount of ransom.

As soon as the payment enters the company's account, the property is subject to removal from the leaser balance. Next is preparing financial statements With the action on all items and the transmission is drawn up.

What should I remember

Early repayment of leasing is a serious and responsible thing. Mandatory must be respected by all terms. It is also necessary to put this action in the "Tax Account" form with a quarterly payment of a mandatory payment.

For early redemption of the subject of the pledge, the lessee must fill the sample and transfer it to the company for consideration.

If the leased object should be registered according to state rules, this should be made by the lessor after receipt of the payment.

For example, a car is subject to mandatory re-registration, since earlier it belonged to the company, and now this property is another person.

If the starting payment is made on time less than a year after the conclusion of contractual relations, then such an action will cause interest Tax Service. Usually, public service Decides checking on the fact of fraud.

It is argued by the fact that many companies mask rental relations with the right of redemption with installments of debt obligations.

If the leasing contract is terminated at the initiative of the company-lessor

Many companies in their contract involve the possibility of early termination of the document at no fulfillment of the lessee at least one obligation.

That is, the client can lose the desired property at any time of delay, lack of insurance. The recipient is obliged to learn in the contract and makes the leaser to register all the conditions under which such an action can be committed in relation to it.

The list for termination of the contract is prescribed either in the legal document or in the Agreement. Also there is prescribed the order of mutual settlements with the recipient of the property. This is an important condition that should be under the close attention of the recipient.

The ideal option of relationships - in the document indicate that when dividing the document, the subject of the subject, the landlord covers the debt of the recipient of the subject. The remaining free funds are transmitted to the object to the recipient.

The end of the leasing contract under circumstances

Often there are cases when the leased object is lost or partially deformed. If this happens during the action of the contract, then everything is clearly spelled out. For example, if a car is hijacked or a road traffic has occurred without the possibility of recovery.

Responsibility for the safety of property lies on the lessee. That is why the tenant is fully responsible for the technique of damage due to damaging or theft. With the loss of the subject, it is obliged to pay monthly payments in the period specified in the contract. At the same time, it pays regardless of its guilt or its absence.

In many companies, the subject of leasing is necessarily insured throughout the term of the contract. The obligation to pay insurance premiums is also specified in the contract.

The beneficiary becomes the owner-lessor. So the company benefits money in such circumstances. Due to the amount received, the company pays the debt of the lessee.

With the loss or death of the leased object, several options are possible. It is either a fully coverage of insurance or if it does not cover all the losses. In the first case, the entrepreneur expects the final amount of the transaction and covers its insurance. The remaining funds are transferred to the recipient.

In the second case, the feed occurs of the statement To court to recover the required amount from the recipient.

Accounting and Tax Accounting

If desired, the leaser should be redeemed ahead of time to redeem the property in its accounting. To do this, you need to know the features and nuances.

The lessee first paid obligations. Accounting Tax Wiring:

Debit 08, Credit 76- Implementation of property;
Debit 19, Credit 76 - Accrual of the added value tax;
Debit 01, loan 08 - commissioning;
Debit 44,26,29,2.20.23, Credit 02 - Depreciation on a monthly basis.

The remainder of debt obligations with early redemption:

Debit 97, Credit 02 - Accrual Urgently without VAT;
Debit 91-2, Credit 02 - Accrual Urgently without VAT when using your own savings by the lessee.

The lessee agreement is a mandatory legal subtlety, which reflects the most basic duties and rights of each party. You can sign such documents only after careful viewing.

If any item is incomprehensible, then you can transfer this document to a highly qualified lawyer to familiarize yourself. Early repayment of obligations should be reflected in this legal document. Only in this case the recipient is entitled to produce this action.

Causes of the early redemption of the lease

If there is a fairly ordinary phenomenon in relation to loan agreements, and the Bank will be required to recalculate, then in relation to leasing, everything is not so unequivocally. Quite often, customers have the question of whether it is possible to retrive the leasing of the car or other property ahead of time. In fact, such an opportunity exists.

Consider for what reasons the lessee is solved on the early redemption of real estate or another leased object:

The emergence of free funds and desire to reduce overpay. But not always a leasing agreement allows the recalculation of interest without additional coordination.
The need to urgently translate property to the ownership of the company. For example, such a need sometimes arises during the sale of firms or transactions related to merger and acquisition.
Substantial change in the conditions of use of property. Typically, the leasing agreement contains clear indications of restrictions on the use of the obtained equipment, equipment or real estate. If, for example, the property needs to be leased to a third party, then it is necessary to coordinate such actions with the lessor or redeem the leased object.

The lessor can also be the initiator of early redemption, for example, often such an opportunity is envisaged in the event of a significant deterioration in the financial condition of the lessee.

Arrest redemption of property on the initiative of the lessee

Most lease agreements in the early redemption of property provide for the payment of all interests provided for in initially. This means that you do not get savings from early redemption.

It is necessary to very carefully study the contract or try to coordinate individual conditions with the lessor.

Termination of the contract on the initiative of the lessor

Leasing company Early unprofitable. She acquired property for a particular client, and transmitting it to other lessee will be very difficult, and the implementation of some equipment or real estate will require serious time costs. But sometimes the lessor does not have anything else, except to terminate the contract unilaterally.

Such decisions are accepted if the client made a delay in payment for more than 2 months, delays payment regularly or violates the insurance facilities. Often, in this case, the company first offers the lessee to fully pay the debt and buy property at the current residual value. If the proposal is rejected, and the debts are never repaid, then the lessor simply resets the property. At the same time, he does not require a court decision, because the leased object is his property.

Sometimes companies provide in the contract the possibility of early termination on the initiative of the lessor and in other situations, for example, with a sharp deterioration in the financial situation of the lessee. But usually such items are found only in contracts for fairly large transactions.

Important! Simple desire for the leaser to terminate the contract is still not enough. It should have the appropriate grounds specified in the Agreement between the Parties.

How to find out the redemption value of the property

One of the most difficult issues is to calculate the redemption value of the leased object in early repayment. Its size will significantly depend on the conditions of the initial agreement. Usually the client is invited to make all the remaining payments under the contract, and then get property to property.

Even if the agreement provides for recalculation of interest, the lessee is charged with the duty to cover the costs of the lessor and to pay him a certain compensation.

How to redeem leased lease

Consider on the steps, as the early redemption of leasing property happens:

The client sends a request for calculating the amount of early repayment and informs the company about his desire and the planned payment date. Sample letters about early repayment of leasing can be requested through the manager or found on the Internet.
The company's employees produce calculations, and also form an additional agreement to the lease agreement. All mandatory conditions for early redemption must be fixed on paper so that there are no disputes in the future between the parties.
The client makes payment to the account of the leasing company. It is very important to carry it out to the dates agreed by the parties.
The transfer of property to the lessee is drawn up. All conditions and terms of the transition of property rights should also be contained in an additional agreement or initial contract.

Nuances of early repayment of leasing

It is necessary to very carefully study all documents related to the transaction before they are signing.

Consider with what nuances the client may face:

Morarty on early repayment. Many companies prohibit the early redemption of the property before the expiration of 12 months from the date of conclusion of the transaction. This allows the lessor to make a profit, and also excludes the situation when the tax authorities recognize the transaction with imaginary and charge the appropriate tax amounts.
Additional costs for early redemption. If the leasing company agrees to recalculate interest in the early repayment of leasing, this does not mean that it is ready to abandon his profits. The client will have to pay the lessor a certain commission, which will include the expenses of the company (for example, to pay taxes).
Increase redemption cost. Some leasing companies go further and with early redemption of leasing property tries to get from customers to the maximum. Any deviations from the terms of the contract lead to an increase in redemption cost. For example, scratch on the car, which was not to appeal to the insurance company, may already be caused for fines.

The conclusion of a lease agreement, as well as a credit, implies a thorough study of all parts in order to avoid ambiguous interpretation. A separate item that should be maximally defined is the possibility of early repayment of leasing.

The legislation of the redemption of property ahead of the established period is not prohibited, and the company-lessor cannot deprive his client of this right.

Consideration of the application

By analogy with a loan, the client has the right to pay either the rest of the past and, thus bought, thus, the property, or its part, reducing the size of monthly contributions. Unlike classic bank loan The order of early settlements between the parties is somewhat more complicated. The first thing the client should appeal to the leadership of the leasing company with a written statement.

The appeal is not considered unoligible director, collegial on the board of directors or the meeting of the founders. After consideration of the appeal, a decision is made to possibly or the impossibility of its satisfaction.

Leasing companies are fairly reluctant to go to early settlements, since in this case it is necessary to issue the same agreement with the bank, and, in addition, they are deprived of the part of the profits. For this reason, preferential chances of early repayment of leases have the most valuable clients.

In the case of consent to the full repayment of debt, the lessor is preparing a sales contract, which is signed by the parties after familiarization. After that, the lessee is discharged for payment.

This document indicates the balance of the debt and the value of the redemption payment. After the final calculations are made between the parties, the property is removed from the balance sheet of the leasing company, accounting reporting is prepared and an act of acceptance and transmission is drawn up.

What should I remember

If the buying property is subject to state registration (for example, a car), it must be re-registered in the name of the new owner, since until the redemption by the owner was the leasing company, and, therefore, property was recorded.

It should also be remembered that the repayment of leases in time for less than a year since the conclusion of the contract is likely to cause interest tax authorities When checking. The reason for this is that in this way often mask the rental of property with the right of redemption or buy-selling with installment payment.

The legislation of the redemption of property ahead of the established period is not prohibited, and the company-lessor cannot deprive his client of this right.

Consideration of the application

By analogy with a loan, the client has the right to pay either the rest of the past and, thus bought, thus, the property, or its part, reducing the size of monthly contributions. Unlike a classic bank loan, the order of early settlements between the parties is somewhat more complicated. The first thing the client should appeal to the leadership of the leasing company with a written statement.

In the case of consent to the full repayment of debt, the lessor is preparing a sales contract, which is signed by the parties after familiarization. After that, the lessee is discharged for payment.

What should I remember

If the repurchased property is subject to state registration (for example, a car), it needs to be re-registered in the name of the new owner, since until the redemption by the owner was the leasing company, and, therefore, property was recorded.

It is also necessary to remember that the repayment of leases for less than a year from the date of the conclusion of the contract is likely to cause interest in the tax authorities during verification. The reason for this is that in this way often mask the rental of property with the right of redemption or buy-selling with installment payment.

There is indebtedness on the payment of leasing payments, which is not possible. The lessor requires the refund of the leased object. What to do the lessee?

Currently, the emergence of the lessee Ilising payments pay debt is one of the most common foundations At the initiative of the lessor. At the same time, the lessor after termination of the contract has the right to demandreturn of the leased object.

What to do the lessee Yu, if there is no possibility of repaying the resulting debt, and there is a threat of termination of the lease agreement and seizure of the leased object?

In this article we will specifyfive basic rulesfollowed by which the lessee b can be reduced negative consequences, connected withdelay in paying lease paymentsminimizing, as well as protect your property interest even in case of early termination of the lease agreement.

Rule number 1

The leased should be returned to the lessor only aftertermination of the lease agreement.

In the contract, however, may be reflected the right of the lessor "Temporary"hold the subject of leasing If the debt occurs, until its full repayment. At the same time, the effective and legitimate mechanism for the implementation of this right does not exist - the lessee can give the subject of leasing to the termination of the contract only by goodwill.

Remember that the lessee of B is not obliged to go on the employees of the leasing company, persistently trying by any paths to remove the property in judicial order.

In addition, as practice shows, the lessor, carved the subject of leasing, does not hurry to return his lessee Yu even after paying the last amount of debt, penalties and losses, tighteningthe transfer of the leased object, and in some cases - reporting the lessee Yu that the subject of leasing is sold, and the lesseenotice of the refusal of the leasing company from the contract.

Rule number 2.

Whenearly termination of the lease agreement At the initiative of the leasing company and the occurrence of the threatseating of the leased object, the lessee of Yu must have actual information About current market value Lessing object. It is most advisable to apply to an independent expert organization in order to obtain a detailed report on the assessment of the leased object.

What is it for? In accordance with the law,early termination of the contract and withdrawal of leasedthe lessor must direct the means from the sale of leased on coveringdebt lessee Ya, losses and expenses directly related to the leasing transaction, and the balance of cash (if available) is listed by the lessee.

However, often the lessor neglects this responsibility, and it is trying to subsequently recover from the lessee, I am debt, penalties, as well as other losses, completely or partially, without considering the value of the leased object of the lease.

In such a situation, the proof of the real market value of the leasing property at the time of the withdrawal will be invaluable to the judicial challenge of the actions of the leasing company and the recovery of an unjust enrichment obtained by the lessor a leasing and seizure of the leased object.

Rule number 3.

Under no circumstances to transfer the subject of leasing by unspecified persons submitted by the staff of the leasing company or collectors, in the absence of recent confirmation documents.

When returning the leased leased lessee, it is necessary to require employees of the leasing company to confirm their credentials for the adoption of property on behalf of the lessor.

Otherwise, the lessee of the risk to face fraudsters and will be forced to further prove the leasing company, the insurer, and in some cases and the internal affairs bodies, who are transmitted expensive property and on what basis.

Moreover, without showing proper degree of diligence in the matter of verification of persons withdrawing the subject of leasing, to prove its innocence to its "disappearance" will be extremely difficult.

Rule number 4.

Do not transfer the subject of leasing staff to the lessor before signing the bilateral actseating of the leased object.

Act Withdrawal must necessarily contain the following information: the date of seizure, the place of transfer of property, the foundation of the withdrawal, as well as the list of identified property and its condition at the time of seizure. In addition, it is very important that the specified act is signed by both parties.

In the event that the lessee does not agree with the content of the act (for example, with a description of the state of the leasing), it is necessary to make the remarks available to its content. It is also very important to reflect the list of inseparable improvements of the leased object produced in the act of the lessee (if available).

Rule number 5.

In case of unforeseen problems, during the implementation of the lease agreement, it is extremely important to enlist the support of specialists in the field of leasing legal relations.

Only an experienced specialist can quickly evaluate current risks and develop an optimal way out of an unfavorable situation.

As a rule, if the lessee has a competent legal position leasing companies significantly sweeping a mutually beneficial solution problems knowing about their risks judicial proceedingsAlso understanding that the lessee of L knows his rights and is ready to defend them effectively.

In the event of the occurrence of the lessee, I need to protect my property interest in court, an obvious advantage of professionals on its side judicial practice In the field of leasing disputes.