The subjects of a financial lease contract are the lessor (buyer), the lessee and the seller (supplier). The lessee requires the lessor to finance the purchase of equipment needed by the lessee, and then the supplier delivers the equipment directly to the lessee.
Legal basis: Article 735 of the Civil Code, a financial lease contract is when the lessor purchases the leased property from the seller and provides it to the lessee based on the lessee’s selection of the seller and the leased property. A contract whereby the person uses the property and the lessee pays rent.