> 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/10059600-garagenmiete-von-ihnen-gemietet.md). # Garage rent (rented by you) Help on the Immodio entry item Garage rent (rented by you).
Use this category for the **rental costs of a garage or parking space for a vehicle**, as far as these costs are part of the actual vehicle costs of your letting activity. ### When does garage rent belong here? A typical case of application is a rented garage at your home in which you keep a vehicle that you also use for your letting activity. When determining the actual vehicle costs, the Federal Ministry of Finance expressly counts the **costs of a garage at your home** among the vehicle's total costs. Those total costs also include fuel, maintenance, repairs, vehicle tax, insurance and depreciation, for example. The garage rent is therefore not to be viewed in isolation for tax. It is in principle part of the total actual vehicle costs. ### Example: a garage for a landlord's vehicle You rent a garage at your home for: **€100 per month** You use the vehicle kept there both privately and for trips in connection with your let properties, for example for handovers of apartments, viewings and appointments with tradesmen. The annual garage rent: **€1,200** Where you determine the **actual vehicle costs** for your letting, this €1,200 is initially part of the vehicle's total costs. With a vehicle used both privately and for the letting, however, the full garage rent may not automatically be applied as income-related expenditure of the letting. ### Only pro rata with private vehicle use Income-related expenditure can only be taken into account to the extent that it is economically connected with the income from letting and leasing. Section 9 EStG expressly requires the expenditure to be attributed to the type of income in respect of which it arose. #### Example The vehicle's total mileage: **20,000 km** Of which relating to the letting: **2,000 km** The letting share: 1**0%** The annual garage rent: **€1,200** Where the actual vehicle costs are split by the ratio of kilometres, the following is arithmetically attributable: **€120** to the letting. ### Which documents should you keep? Keep in particular the garage or parking space rental agreement, proof of payment and, where applicable, invoices showing VAT. Where the vehicle is also used privately, it should also be documented comprehensibly how the vehicle share relating to the letting was determined. With an actual split of costs, the total annual kilometres and the kilometres relating to the letting in particular are helpful. Where no VAT is charged, it should be comprehensible from the contract documents or invoices that you actually paid only the gross amount shown and did not deduct 19% yourself across the board.