> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10027500-einmalig-gekaufte-edv-software-und-computer-programme.md). # One-off purchases of software and computer programs Help on the Immodio entry item IT software and computer programs bought once.
Use this category for **software acquired for consideration that you may use permanently or for an unlimited time for your letting activity**. Typically this is software paid for once or a permanent licence where your right of use does not end after a monthly or annual subscription. ### What can be entered here? Typical examples can be: * property management software bought once with a permanent right of use, * accounting software acquired permanently, * PDF or document software acquired permanently, * operating system software bought once, * office or administration programs acquired permanently, * locally installed application software with an unlimited licence, * administration software customised for the landlord, as far as a corresponding right of use is acquired for consideration. The Federal Ministry of Finance counts both **operating and application software** as eligible software. Besides standard programs, customised applications, ERP software, merchandise management systems and other software for company administration or process control are expressly covered. ### What is decisive is the right of use, not only the method of payment The term "bought once" should not be assessed solely by how often you pay. What is decisive is rather **which right of use you acquire**. #### Permanent software You pay €1,500 once, for example, and may then use the software **without any time limit**. → This category **"**[**IT software and computer programs bought once**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10027500-einmalig-gekaufte-edv-software-und-computer-programme.md)**"** #### A software subscription or SaaS You pay monthly or annually and lose access to the software when the contract ends. → The Immodio category **"**[**Software licences, software, SaaS, Immodio, software subscription**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)**"** ### A connection with the letting is necessary The software actually has to be used for your letting activity. Typical applications relating to the letting can be, for example: * managing rental agreements, * bookkeeping, * document management, * the operating cost statement, * managing tenants and prospective tenants, * organising repairs, * managing invoices, * digital filing, * producing letters and statements. ### Mixed use Where you use software you have bought both for your letting and for other purposes, the whole expense for tax may not automatically be attributed to the letting. Example: Accounting software bought permanently is used: **60% for your letting** **40% for a self-employed activity** The share relating to the letting then has to be separated out appropriately. Income-related expenditure is only taken into account for the type of income in respect of which it arose. ### Do not mix software and hardware A computer that has been bought does not belong in the software account. For: * computers, * laptops, * a tablet, * a printer, * a monitor, * other hardware use the separate Immodio category **"**[**Computer, laptop, PC, tablet, smartphone, printer**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024400-computer-laptop-pc-tablet-smartphone-drucker.md)**"**. ### Do not enter here Do not use this category in particular for: * Immodio subscriptions, * SaaS, * cloud software with a running subscription, * monthly or annual software rental, * software licences limited in time, * maintenance and support where these are charged separately, * computers or other hardware, * a printer, * software developed in-house, * private software with no connection to the letting. For software that is rented or used for a limited time, use the separate category in Immodio: **"**[**Software licences, software, SaaS, Immodio, software subscription**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)**"** ### Which documents should you keep? Keep in particular the invoice, proof of payment and the licence or contract terms. With software in particular it should be comprehensible from the documents: * which software was bought, * when it was acquired, * what purchase price was paid, * whether the right of use is permanent or limited in time, * whether maintenance or support were charged separately, * for which letting activity the software is used, * whether there is private or other partial use, * which useful life was used for tax. With software from a foreign provider, the invoice and the VAT treatment should also be documented.