> 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/10072100-grunderwerbsteuer-kauf-unbebaute-grundstuecke.md). # Real estate transfer tax on the purchase of undeveloped land Help on the Immodio entry item Real estate transfer tax, purchase of undeveloped land.
Use this category for the **real estate transfer tax when buying undeveloped land**. Where you buy land on which there is no building at the time of the acquisition, the real estate transfer tax is in principle attributable entirely to: * the land Unlike buying land that is already developed, the real estate transfer tax therefore in principle **does not have to be split between the land and the building**. #### Why does the real estate transfer tax not have to be split here? Real estate transfer tax is in principle part of the **incidental acquisition costs** of an acquired property or plot of land. With undeveloped land, however, initially only the **land** is acquired. There is not yet a building share to which part of the real estate transfer tax could be attributed. The reason for that is important for tax: * The real estate transfer tax paid in principle increases the acquisition costs of the **land**. * Land cannot be depreciated through the building depreciation. #### This category is for the whole real estate transfer tax on the undeveloped land With land that is actually undeveloped you therefore in principle use this category for the **whole real estate transfer tax paid**. There is no split into the category **"**[**Real estate transfer tax, purchase of residential buildings, buildings for residential purposes (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072200-grunderwerbsteuer-kauf-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)**"** as long as the purchase actually acquires only the undeveloped land. #### Example: buying undeveloped land You buy undeveloped land for **€200,000**. The tax office assesses, for example, **€12,000 of real estate transfer tax** in total. As there is not yet a building, the real estate transfer tax is attributable entirely to the land: * **€12,000 of real estate transfer tax is entered in the category "**[**Real estate transfer tax, purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072100-grunderwerbsteuer-kauf-unbebaute-grundstuecke.md)**".** A split between the land and the building is not necessary in this case. #### A special feature: buying land with a subsequent new build Where you buy undeveloped land and later erect a building on it yourself, the acquisition costs of the land in principle remain attributed to the **land**. The later costs of building the building are treated separately from them. Particular care is needed, however, with developer and new build projects where buying the land and erecting the building belong together economically. In such cases the real estate transfer tax can also be attributable to the costs of the later development. The tax office's real estate transfer tax assessment is therefore particularly decisive. ### Not recoverable from the tenant Real estate transfer tax is an item of the owner's incidental acquisition costs. As the **assignment select Owner**. It is not a running operating cost item and does not belong in the tenant's operating cost statement.