> 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/10081700-kauf-von-garagen-eigene-grundstuecke.md). # Purchase of garages (own land) Help on the Immodio entry item Purchase of garages (own land).
Use this category for the **acquisition or production costs of a garage belonging to a residential building on your own land, or that you newly erect there**. Typical cases are, for example, building a new garage next to a let single-family or apartment building, buying and installing a prefabricated garage on your own land or subsequently building additional garages for the tenants of an existing residential property. #### When do you use this category? The category is right in particular where two conditions come together: The garage is on **your own land** and it belongs economically or functionally to a **residential property**. #### Example: a new garage at an apartment building You own a let apartment building with its own land. On an area of the plot that was previously free you have two new garages erected. The construction costs: **€50,000** The garages are then made available or let to the tenants of the building. The construction costs are not immediately deductible repair costs. A new structure arises. The costs are production costs and are capitalised. Section 255 of the German Commercial Code defines production costs in particular as expenditure on producing an asset. In Immodio use the category **"**[**Purchase of garages (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081700-kauf-von-garagen-eigene-grundstuecke.md)**"** for it #### The distinction from the category "Purchase of garages" The two categories complement each other as follows: 1. Where an independent garage is bought separately as a property, you enter it in the category **"**[**Purchase of garages**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081600-kauf-von-garagen.md)**"** Where a garage belongs to your residential building on your own land or is erected there, you enter it in the category "[**Purchase of garages (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081700-kauf-von-garagen-eigene-grundstuecke.md)". #### Planning and directly attributable construction costs can also be part of it The production costs of a newly erected garage can include not only the actual bricklaying or prefabricated garage costs. Depending on the facts, directly attributable costs for planning, structural engineering, the foundation, necessary earthworks or other services necessary for the production can also be part of the production costs. Section 255 of the German Commercial Code counts material, production and special production costs in particular as production costs. #### Repairing a garage Where a garage already exists and, for example, only: the door is repaired, the roof sealed, the electrics refurbished or the existing plaster renewed, there is **no** acquisition of a new garage. The repair concerned is then to be entered through the appropriate category for **"**[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)" or "[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)". #### The land was already bought earlier Unlike with the category "[Purchase of garages](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081600-kauf-von-garagen.md)", when erecting a garage on land you already own there is typically **no new purchase price for land** to be split. **Example:** You have owned the land for ten years already. Now you build a garage on it for €40,000. The existing acquisition costs of the land do **not** change because a garage is now erected. The €40,000 is in principle production costs of the new garage. #### Where the land is bought at the same time, a split is again necessary The position is different where you acquire the land and a garage on it, or still to be erected, together. It then has to be checked which part of the acquisition costs is attributable to the non-depreciable land and which to the garage, and the costs split between "[Purchase of garages](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081600-kauf-von-garagen.md)" and "[Purchase of land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)". #### Assignment in Immodio For the **assignment select Owner**. It is currently not possible to create an individual garage as a tenancy in Immodio. #### Do not enter here Do not use this category in particular for a garage acquired separately with no connection to a residential property, garages on someone else's land, repairs to garages that already exist, garage rent for your own vehicle, land, a garage's running operating costs or ordinary maintenance measures.