> 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/10027700-einnahmen-aus-der-vermietung-von-werbeflaechen-grund-und-boden-von-kiosken.md). # Income from renting out advertising space and land for kiosks Help on the Immodio entry item Income from letting advertising space and the land of kiosks.
Use this category for **income from making particular areas of land or parts of land available for consideration**, for advertising purposes or for operating a kiosk for example. Typical cases are: * making an area of land available for a kiosk, * letting a defined area of land for a sales stand, * making an area of a building available for an advertising installation, * letting a facade, gable or other area for advertising, * other grants of use of land for consideration for comparable purposes. ### The typical case: an area of land for a kiosk You own a plot with an open area on a busy street, for example. An operator wants to place a kiosk there and pays you €500 per month for being allowed to use a precisely defined area of the land. Where you actually make an area of land available to the operator for their own use, this is in principle the letting or leasing of land. ### Do not confuse the land and the kiosk The category is deliberately called **"the land of kiosks"** and not **"letting a kiosk"**. That is important for VAT in particular. #### a) You only let the land The tenant places their own kiosk on your area of land. There is then in principle a letting of land where a specific area is made available to the tenant for use. A letting of land is in principle **exempt from VAT** under Section 4 no. 12 of the German VAT Act, as far as there is no exception or effective option for VAT. #### b) You let the kiosk itself Where you let a mobile kiosk, or one connected with the land only temporarily, the VAT treatment can be different. With kiosks, containers or comparable facilities connected with the land only temporarily, there can be a letting subject to VAT. A building permanently connected with the land, on the other hand, can be assessed differently. The actual circumstances are decisive. ### Advertising space has to be checked particularly carefully for VAT With advertising space it may not automatically be assumed that every payment is either always VAT-exempt rent for land or always an advertising service subject to VAT. What is decisive is **what is actually made available to the contracting party**. ### Merely making an area available A VAT-exempt letting of land is more likely to exist where a **specifically defined area of land or of a building is made available to an advertising company for its own use**. Example: An advertising firm receives the exclusive right of use for five years to a precisely designated area of an external facade and installs its advertising there itself. It then has to be checked whether there is actually a VAT-exempt letting of land. The name of the agreement alone is not decisive for this. ### Merely the right to put up advertising The position can be different where you do not make an area available for the party's own use but merely permit advertising to be put up at a particular place. Instead of a letting of land, there can then be a **permission or advertising service subject to VAT**. With advertising space the following in particular should therefore be checked: * does the contracting party receive a particular area for exclusive use, * may they exclude others from using it, * do they put up the advertising installation themselves, * does the landlord provide additional services, * does the landlord take on the installation, lighting, maintenance or replacement of the advertising, for example? The further the service goes beyond merely making the area passively available, the more likely it is that there is a service subject to VAT. ### Example: an advertising board on a house wall You receive €300 per month from a company for its advertising appearing on your house wall. #### Variant A: merely making an area available The company receives a precisely defined area for its own use in the long term and looks after the advertising installation, its assembly and its content itself. It then has to be checked whether there is a VAT-exempt letting of land. #### Variant B: an advertising service You also undertake, for example, to provide: * installation, * lighting, * upkeep, * presentation, * regular changes to the advertising. The economic focus can then lie in an **advertising service**. Such a service is in principle subject to **19% VAT**, as far as no other exemption applies. ### The distinction from ordinary commercial letting Where you let a finished shop, office, practice or other commercial premises, this is **not** this special category. ### Separate rental income and ancillary costs In principle enter here the remuneration for making the area available itself. Separately charged: * ancillary costs, * advance payments of operating costs, * additional payments of operating costs should not automatically be part of this category where Immodio offers a more specific entry category for them. ### A special feature with areas used commercially When letting commercial and special areas, the intention to generate income for tax can be examined more closely than with a typical long-term residential letting. That can be relevant in particular with: * many years of vacancy, * very low rents, * permanently high losses, * unusual contractual arrangements. For an ordinary running kiosk or advertising space rental agreement this is usually not a problem, but it can become relevant in long-term loss situations. ### The default VAT rate in Immodio There are at least three possible cases: **A pure letting of land**\ → in principle exempt under Section 4 no. 12 of the German VAT Act **A letting of land with an effective option for VAT**\ → in principle 19% **An advertising or permission service that is not a letting of land**\ → in principle 19% The correct VAT therefore depends on the specific agreement. ### Assignment in Immodio Select: **Assignment → Owner** and then the owner to whom the income is attributable for tax. ### Which documents should you keep? Keep in particular: * the rental, lease or use agreement, * a precise description of the area made available, * a site plan or sketch, where applicable, * the term of the agreement, * the rent or use fee agreed, * proof of payment, * provisions on ancillary and operating costs, * with advertising space, details of who installs and operates the advertising installation, * with an option for VAT, documents on the conditions for the option, * with kiosks, documents on whether only the land or the kiosk itself is made available. For VAT in particular, the agreement should show as clearly as possible **whether an area is merely made available or whether a service is also provided**.