> 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/10051100-fahrzeugkosten.md).

# Vehicle costs

Help on the Immodio entry item Vehicle costs.

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Use this category for **vehicle costs in connection with your letting activity** where there is no more specific Immodio category for the expense concerned.

### When do vehicle costs arise for a landlord?

Vehicle costs can be relevant for tax where the vehicle is actually used for managing, running or letting your properties.

Typical trips relating to the letting can be, for example:

* a trip to a viewing of an apartment,
* handing over or taking back an apartment,
* inspecting a let property,
* an appointment with tradesmen,
* inspecting a building site or repair,
* a trip to an owners' meeting,
* a trip to the property management,
* obtaining material for a let property,
* an appointment with tenants or prospective tenants.

Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income and has to be attributable to the type of income in respect of which it arose.

### More specific vehicle categories take precedence

Vehicle costs are distinguished precisely in Immodio. For example:

**A garage invoice**\
→ "[Vehicle repairs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10050900-fahrzeug-reparaturen.md)"

**Motor third party liability or comprehensive insurance**\
→ "[Vehicle insurance](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10051000-fahrzeug-versicherungen.md)"

The general category "vehicle costs" should be used above all where there is a vehicle expense but no more specific Immodio category fits.

### Two ways of determining the travel costs

For typical trips relating to the letting in your own car, two different ways of calculating them in principle come into consideration:

#### The actual vehicle costs

You determine the actual total annual costs of your vehicle and then establish which share of them is attributable to your letting.

Or:

#### A flat rate per kilometre

With corresponding external activities, the flat rate per kilometre can in principle be used instead of the actual costs.

For a car it is currently:

**€0.30 per kilometre actually driven**.

The two methods may not be combined in such a way that the same costs are taken into account twice.

### The actual vehicle costs

Where you use the actual costs, it is first determined what the vehicle cost in total during the year.

Under the official tax guidance, a vehicle's total costs include in particular:

* depreciation,
* leasing costs,
* fuel or operating materials,
* maintenance and repair costs,
* vehicle tax,
* keeper's liability and vehicle insurance,
* garage or parking space rent,
* vehicle care and other typical vehicle costs.

The share attributable to the letting is then determined.

#### Example

The car's total costs for the year:

**€8,000**

The total mileage:

**20,000 km**

Of which relating to the letting:

**2,000 km**

The letting share:

**10%**

The following is therefore arithmetically attributable to the letting:

**€8,000 × 10% = €800**

For actual vehicle costs, the tax authorities describe exactly this basic principle: the partial amount to be applied corresponds to the ratio of the trips that can be taken into account to the total annual mileage.

### The alternative: €0.30 per kilometre driven

With typical trips to a rental property it can be considerably simpler not to record all the vehicle costs but to document the actual trips relating to the letting.

#### Example

A trip to the rental property:

The outward journey: **35 km**

The return journey: **35 km**

In total:

**70 km**

The flat rate travel cost applied:

**70 km × €0.30 = €21**

The **outward and return journeys** are taken into account, because these are kilometres actually driven.

{% hint style="info" %}
Where you take the letting trips into account with the flat rate per kilometre, you may not additionally claim the vehicle's ordinary costs again for the same trips.
{% endhint %}

These include in particular:

* fuel,
* insurance,
* maintenance,
* ordinary repairs,
* vehicle tax,
* normal wear.

### Document private use

With the owner's car in particular, it should be documented comprehensibly which part was actually caused by the letting.

Useful details are, for example:

* the date of the trip,
* the start and destination,
* the rental property concerned,
* the reason for the trip,
* the kilometres driven,
* the total annual kilometres where costs are actually split.

With an actual cost method, the annual mileage and the share of kilometres relating to the letting in particular are needed.

### Assignment in Immodio

Select **Assignment → Owner** and then the owner to whose letting activity the vehicle costs are attributable.

### Which documents should you keep?

With actual vehicle costs, invoices and payment receipts, the vehicle data, the total annual mileage and records of trips relating to the letting in particular should be kept.

Where the flat rate per kilometre is used, comprehensible records of the individual trips relating to the letting are particularly important.

The records should at least show:

**when**, **where to**, **why** and **how many kilometres** you drove.