EL LEASING EN ESPAÑA: EVOLUCIÓN RECIENTE
Fecha
2016-06-22
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Jaén: Universidad de Jaén
Resumen
[ES] El leasing financiero como forma de financiación, es muy
útil para PYMES y empresas de rápido crecimiento. En 2008, con
la aparición de la crisis económica, se producen imp01iantes
efectos en distintas variables como la inversión viva y nueva o el
número de contratos. A partir de infonnación obtenida de la
Asociación Española de Leasing y Renting y del Banco Mundial,
se puede conoborar que es cie1io el efecto de la crisis mundial y,
que, pese a ello, el leasing ocupó en 2014 la segunda posición en
impo1iancia para estas empresas. En este Trabajo Fin de Grado se
realiza una descripción detallada del leasing. Además, se compara
con otras fórmulas de financiación y se expone su origen y
evolución a lo largo del último siglo. Para finalizar, se estudia la
situación del leasing en España y en Europa y se exponen
conclusiones sobre ello.
[EN] The financial leasing as a form of financing is very useful for SMEs and fast growing companies. In 2008, with the onset of the economic crisis, significant effects occur in different variables as current and new investment or the number of contracts. The infonnation obtained from the Spanish Association of Leasing and Renting and World Bank can confinn that it is true the effect of the global crisis and that, despite this, in 2014 leasing ranked second in importance for these companies. In this Final Project, a detailed description of leasing is done also compared with other forms of financing. Its origin and evolution over the last century is exposed. Finally, the situation of leasing in Spain and Europe is studied and the conclusions on all these issues are discussed.
[EN] The financial leasing as a form of financing is very useful for SMEs and fast growing companies. In 2008, with the onset of the economic crisis, significant effects occur in different variables as current and new investment or the number of contracts. The infonnation obtained from the Spanish Association of Leasing and Renting and World Bank can confinn that it is true the effect of the global crisis and that, despite this, in 2014 leasing ranked second in importance for these companies. In this Final Project, a detailed description of leasing is done also compared with other forms of financing. Its origin and evolution over the last century is exposed. Finally, the situation of leasing in Spain and Europe is studied and the conclusions on all these issues are discussed.