> 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/10078700-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-sofort-als-abschreibun.md). # Maintenance, upkeep, tradespeople, repairs (immediately deductible as depreciation) Help on the Immodio entry item Maintenance, maintenance expenditure, tradesmen, repairs (immediately deductible as depreciation).
Use this category for **specific tradesmen's, repair and refurbishment invoices for your rental property that are immediately deductible for tax as maintenance expenditure**. It is therefore the direct counterpart to the category "[Maintenance, maintenance expenditure, tradesmen, repairs (subject to capitalisation, production costs close to acquisition)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078600-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-aktivierungspflichtig.md)". * **For immediately deductible repairs → enter them in this category:** "[Maintenance, maintenance expenditure, tradesmen, repairs (immediately deductible as depreciation)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078700-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-sofort-als-abschreibun.md)" * **For measures subject to capitalisation → enter them in the category:** "[Maintenance, maintenance expenditure, tradesmen, repairs (subject to capitalisation, production costs close to acquisition)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078600-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-aktivierungspflichtig.md)". {% hint style="info" %} As a basic rule: refurbishment and modernisation measures are as a rule immediately deductible maintenance expenditure; they only become acquisition, production or production costs close to acquisition where the special conditions are met. {% endhint %} #### Typical tradesmen's invoices Invoices from the following, for example, can be entered here: * roofers, * electricians, * plumbers, * heating engineers, * painters, * floor layers, * window fitters, * joiners, * sanitary companies, * pipe cleaning companies, * other tradesmen, where the specific measure merely preserves or restores the existing condition and is to be classified for tax as immediately deductible maintenance expenditure. #### Example 1: a defective window An existing window is damaged and the tradesman replaces it with a modern window of the same function. The invoice: **€1,500 net** **€285 VAT** **€1,785 gross** Where there is no exceptional raising of the standard, extension or other duty to capitalise, and in particular where the rule on production costs close to acquisition does not apply, this is in principle typical maintenance expenditure. #### Example 2: a defective heating system An existing heating system fails and is repaired. During the repair the heating engineer replaces individual defective components. The building's existing function is therefore merely restored. This is in principle a typical case of immediately deductible maintenance expenditure, provided no special rule on capitalisation applies. #### Care with complete refurbishments The fact that several individual pieces of work each look like normal repairs does **not** automatically mean that they may be assessed individually for tax. With a comprehensive measure, for example: * the bathroom, * the electrics, * the windows, * the heating and * the surfaces may have to be assessed together. With connected building work, a distinction or split between maintenance expenditure and acquisition/production costs is in principle required. Where work interlocks structurally, the overall measure can even have to be treated uniformly as production costs. #### The most important check after buying a property Where the property was acquired **less than three years ago**, you should check **before entering any larger repair** how high the relevant refurbishment measures so far are in total. Where the qualifying expenditure excluding VAT exceeds 15% of the building's acquisition costs in total, even invoices that individually look like a normal repair can become production costs close to acquisition. #### Example You buy a building with building acquisition costs of **€250,000** In this case the 15% limit is **€37,500** You now carry out various measures: * In the first year: **€10,000 for the bathroom** * In the second year: **€12,000 for the windows** * In the third year: **€18,000 for the electrics and painting** Costs of **€40,000 net** in total, therefore. The 15% limit has now been exceeded. Entering the individual invoices as immediately deductible maintenance expenditure then in principle has to be corrected, as far as the measures fall under Section 6 (1) no. 1a EStG. #### Normal maintenance stays outside Maintenance work that is usual annually, such as running heating maintenance, lift maintenance or pipe cleaning, is not included in the 15% limit. A more specific maintenance category such as "[Maintenance of your rental properties (recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10147500-wartung-ihrer-vermietungsobjekte-umgelegt-auf-mieter.md)" should, however, be used for it. #### A tradesman's invoice can contain several situations An individual invoice may have to be split for tax. **Example:** The tradesman charges: **€5,000 for repairing existing windows** and **€8,000 for installing a new balcony for the first time**. The window repair can in principle be maintenance expenditure. The balcony installed for the first time, by contrast, is an extension and leads to production costs. The whole invoice may therefore not simply be entered in a single Immodio category where the components can be separated appropriately. #### A repair after newly arising damage Where, for example, a demonstrably new and considerable item of damage arises after the purchase through a storm or through a tenant, and it was neither present nor latent at the time of acquisition, the corresponding repair measures are in principle **not** part of the production costs close to acquisition. The general classification as maintenance expenditure nevertheless has to be assessed on the basis of the specific facts. #### Not recoverable from the tenant Under Section 1 (2) no. 2 BetrKV, ordinary maintenance and repair costs are **not** operating costs. #### Assignment The costs specifically constitute the maintenance costs of **a particular building**. Select as the **assignment → "Property"**, therefore. #### Which documents should you keep? Keep in particular: * the complete tradesman's invoice, * proof of payment, * a description of the work carried out, * the period of the service, * the property concerned, * photos before and after the repair, where applicable, * with newly bought properties, an overview of all building work within the first three years, * insurance or tenant reimbursements, where applicable. {% hint style="info" %} Within the first three years in particular, it should be possible to see from your documents at any time whether the 15% limit has already been reached or exceeded. {% endhint %}