Operating rental of a welding fume extractor or a suction bench: how does it work

The operating rental formula is increasingly in demand also in the field of air safety, because welding fume extractors and suction benches are now indispensable equipment within a production reality in line with environmental regulations.

How does it work

The operating rental is an atypical contract governed by the Civil Code. It is generally stipulated for one or more capital goods that are used by the lessee for business needs.

This system, an alternative to the classic purchase of the welding fume extractor, requires the manufacturer/lessor to rent the user of the goods (technically the lessee) the equipment for a fixed period and established by the contract between the parties, for a fixed fee for the duration of the lease.

At the end of the contract, the lessee takes possession of the machinery at no additional cost.

The convenience of such a contract lies in the possibility of taking possession of an instrumental asset, without allocating the entire investment at the time of signing the agreement.

In other words, for example in the case of our products, we are committed to:

• deliver the new fume extractor.
• include in the fee an All Risk insurance.
• if required also include the necessary replacement filters for the duration of the contract.

On the other hand, the user undertakes to pay the agreed fee in the agreed terms and become the full owner of the machinery at the end of the contract.

Tax aspects, deductibility and other advantages

In addition to the advantage of the expense-deferred acquisition of the fume extractor over time, operating rental entails tax advantages and deductibility.

Firstly, a contract of this kind obviates the problem of depreciation and management of business assets throughout its life.

Moreover, the rental fees are deductible for IRES and IRAP purposes and deductible for VAT; this means that for the operating rental of capital goods, the deductibility is total, which is not the case for, for example, financial leasing.

The operating rental does not include advances, maxi fees, or other more or less hidden costs. The cost of opening the practice starts from € 50 and the procedure is much faster than other similar contractual activations.

On which products it is usable

The operating rental is a perfect solution for the acquisition of extractors and benches, but in general, all the suction equipment that is delivered is ready to use, complete with CE declaration, manuals, and safety equipment.

• suction benches for fumes and dust
• mobile welding fume extractors
• mobile purifiers with cartridges
• safety fans
• purifiers

Some examples?

The MFU18 welding fume extractor is offered with a monthly fee of 70 Euro including insurance and 36 months of filters.

Sources:

https://www.mise.gov.it/index.php/it/component/content/article?id=2034260:nuova-disciplina-beni-strumentali-nuova-sabatini-ter-domande-frequenti-faq

https://www.agenziaentrate.gov.it/portale/documents/20143/2252385/Principio+di+diritto+n.+2+del+2020.pdf/7da975eb-ce92-5825-b52b-06a18aa880e3