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# Purchase of garages
Help on the Immodio entry item Purchase of garages.
Use this category for the **purchase of a garage acquired independently** where the garage itself is the rental property acquired and it is **not recorded as a garage belonging to a residential building you hold on your own land**.
A typical case is, for example, the separate purchase of a garage or garage unit which is then let independently.
#### When do you use this category?
Use this category, for example, where you buy a garage **as an independent property investment**.
**Example:**
So far you own no property on the plot concerned and you buy a garage separately for: **€30,000**
The garage is then let to a third party.
This is then not a running expense and not immediately deductible income-related expenditure either. The purchase price is in principle part of the acquisition costs of the asset acquired and is depreciated over its useful life. Acquisition costs in principle also include the individually attributable incidental acquisition costs.
#### The distinction from "Purchase of garages (own land)"
The two categories should be distinguished in Immodio as follows:
* You buy a garage as an independent property without it belonging to a residential building you hold, then you enter it in the category "Purchase of garages"
* You erect or acquire a garage belonging to your residential building on your own land, then you enter it in the category "Purchase of garages (own land)"
#### The purchase can also include land
Particularly important: the purchase price of a garage bought separately is not automatically depreciable in full.
Where you also acquire **land or a co-ownership share in the land** together with the garage, the total purchase price in principle has to be split between the depreciable building share and the **non-depreciable land share**.
For this the Federal Ministry of Finance provides the current **working aid for splitting the purchase price as at March 2026**. It serves to split a total purchase price for developed land between the building and the land. You can find the working aid [**here**](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html).
#### Example: a garage with land
You buy a free-standing garage together with land for: **€50,000**
An appropriate split of the purchase price gives, for example:
* **the share for the land: €20,000**
* **the share for the garage: €30,000**
The whole €50,000 may then not be depreciated through the building depreciation; only the **€30,000** of the **building share** in principle forms the basis of assessment for depreciation of the garage.
The **€20,000 for the land** cannot be depreciated through the building depreciation and has to be entered in the category "Purchase of land".
The same applies where you buy an underground parking space or garage unit that can be sold separately, for example, and thereby also acquire a **co-ownership share in the land**.
#### Incidental acquisition costs are in principle part of the acquisition
Besides the purchase price itself, the following can arise on the acquisition, for example:
notary and land registry costs of acquiring ownership, real estate transfer tax and, where applicable, estate agent costs.
Such expenditure directly connected with the acquisition is in principle part of the incidental acquisition costs.
In Immodio use the existing categories for
* Real estate transfer tax, purchase of developed land,
* Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of developed land
* Notary share, garages
* Estate agent share, purchase of developed land
#### Land charge costs are not part of the garage's purchase price
The costs of a land charge registered in favour of your bank to finance the garage purchase, by contrast, are not simply part of the garage's acquisition costs.
They concern the financing and should, as with properties generally, be recorded through the category provided for it, "Costs of obtaining finance (for example valuation, notary and land registry fees)".
The distinction is therefore the same as with buying a house:
**acquiring ownership → incidental acquisition costs**
**securing the loan → financing costs**
#### Assignment in Immodio
For the **assignment select Owner**. It is currently not possible to create an individual garage as a tenancy in Immodio.
#### Real estate transfer tax on the purchase
Where you buy a garage together with ownership of land or a corresponding right over land, the acquisition can be subject to real estate transfer tax.
In Immodio the real estate transfer tax is not entered into the garage's purchase price but in the category "Real estate transfer tax, purchase of developed land".
