ESTUDIO DEL LEASING FINANCIERO Y DEL LEASE-BACK A PROPÓSITO DE LA RESOLUCIÓN DE LA DIRECCIÓN GENERAL DE LOS REGISTROS Y DEL NOTARIADO DE 29 DE ENERO DE 2005 Y DE LA SENTENCIA DEL TRIBUNAL SUPREMO DE 2 DE FEBRERO DE 2006.

Abstract

In this paper we have looked at financial leasing agreements and leaseback agreements, focusing on their legal nature and stressing their classification as an instrument of financing, their registration-related aspects and their handling in case law by both the Supreme Court and the Directorate- General of Registries and Notarial Affairs.