CNAE Brazil 64.40-9—Leasing

Where 64.40-9 sits

1. K Financial, insurance and related services activities
2. 64 Financial services activities
3. 64.4 Leasing
4. 64.40-9 Leasing

Contains 1 narrower code

• 6440-9/00 Leasing

What 64.40-9 includes

• The activities of organizations whose main objective is to carry out leasing operations of movable goods, of national or foreign production, and real estate acquired from third parties for the lessee's use in its economic activity. They must, obligatorily and exclusively, include the expression "Leasing" in their corporate name. Leasing (financial leasing) is a financing operation, with a duration approximately equal to the useful life of the asset, in which the lessee assumes the risks of using the asset and has the option to purchase it at the end of the contractual term

What 64.40-9 excludes

• Non-real estate rentals and management of intangible and non-financial assets (division 77)
• Operational leasing activities of means of transport without driver (group 77.1)
• Operational leasing activities of machinery and equipment without operator (group 77.3)

64.40-9 in other systems