Leasing: contractual, registry and bankruptcy aspects

Abstract

This paper analyzes the characteristics of the financial lease contract and the role of the registration in the Property Registry and the Movable Property Registry, both of the contract itself and of certain clauses that may be in it such as the purchase option. From there, it analyzes the bankruptcy treatment granted by the Spanish Royal Legislative Decree 1/2020 of May 5, which approves the revised text of the Bankruptcy Law. It also collects important judgments of the Supreme Court and resolutions of the General Directorate of Legal Security and Public Faith.