Noleggio strumentale dei prodotti Farmasi

Noleggio strumentale dei prodotti Farmasi
Noleggio strumentale dei prodotti Farmasi

Che cos’è il noleggio strumentale?

Il noleggio strumentale (o locazione operativa) è quella forma di contratto commerciale attraverso la quale il proprietario di un bene (Locatore) conferisce ad altri (Conduttore/Cliente) il diritto d’uso del bene stesso, per un periodo di tempo definito, a fronte del pagamento periodico di un canone periodico.

Non è un finanziamento finalizzato e non è credito al consumo: non essendo un prodotto finanziario, i canoni non sono determinati da tassi di interesse (Tan e Taeg).

La proprietà del bene è in capo a Grenke, e il conduttore, alla fine del contratto, può scegliere se diventare o no proprietario del bene.

Nel contratto di locazione operativa non ci sono imposte di bollo e spese d’incasso per i canoni.

Le durate standard vanno dai 24 ai 60 mesi.

Chi può noleggiare?

Il noleggio strumentale è sicuramente una soluzione a disposizione delle farmacie! Ecco a chi altri:

  • Liberi professionisti.
  • Società di persone (ditte individuali, Snc, Sas).
  • Società di capitali (Srl, Spa).
  • Associazioni, fondazioni, cooperative e consorzi.
  • Studi associati (medici, dentisti, commercialisti, legali, notarili).

Che tipo di vantaggi offre il noleggio strumentale?

Il primo vantaggio offerto dal noleggio strumentale è quello di una gestione semplice: solo 4 fatture da registrare all’anno (canoni trimestrali anticipati fissi e invariati).

Inoltre, i beni non sono messi in ammortamento nel bilancio, perché i canoni vengono considerati un servizio.

Dal punto di vista tecnologico, la locazione operativa consente di essere sempre attuali e al passo con i tempi: la durata del noleggio è commisurata alla normale vita utile del bene e consente una maggior facilità di rinnovo tecnologico, contrastando l’obsolescenza del materiale.

Il beneficio fiscale è totale: i canoni sono interamente deducibili e non si pagano tasse aggiuntive, come l’IRAP. A livello finanziario, invece, la locazione non influisce sulle linee di credito bancarie e non impatta in Centrale Rischi di Banca d’Italia.

Che differenza c’è fra oneri deducibili e oneri detraibili?

  • Gli oneri deducibili contribuiscono a diminuire l’imponibile prima che sia assoggettato all’imposta (i canoni di locazione fanno parte di questa categoria, come i contributi previdenziali, la quota SSN versata per l’assicurazione dell’auto ecc.).
  • Gli oneri detraibili contribuiscono a diminuire l’imposta lorda già calcolata (spese sanitarie, interessi passivi sui mutui, spese per scuola figli ecc.).

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