> 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/10081900-kauf-von-mietvertrag-mietvertraegen-dokumenten-oder-aehnlichen-dokumentenvorla.md). # Purchase of rental agreements, documents or similar document templates Help on the Immodio entry item Purchase of a rental agreement, rental agreements, documents or similar document templates.
Use this category for the **costs of rental agreements, contract templates and other document templates that you acquire or use for consideration for your letting**. Typical examples are: * a rental agreement for residential space that has to be paid for, * a rental agreement template as a PDF or Word file, * a rental agreement generated digitally, * a handover report that has to be paid for, * a template for a rent increase, * a template for a warning notice or other standardised landlord documents, * a document library for landlords that has to be paid for, * a right of use limited in time for contract or document templates checked in law. Deducting them as income-related expenditure requires the costs to be **economically connected with your letting**. Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income and is to be deducted from the type of income in respect of which it arises. #### Rental agreement costs can be immediately deductible income-related expenditure Where you buy a rental agreement or a document template in order to establish or manage an existing or planned tenancy, these are in principle running costs of the letting and not the acquisition of a building or another asset subject to capitalisation. **Example** You pay **€9** for Immodio's legally reliable digital rental agreement, which you use for the new letting of your apartment. This €9 is directly connected with generating future rental income. It can therefore in principle be taken into account as income-related expenditure of the letting. Section 9 EStG requires the economic connection with the rental income for this. #### Also possible before the first letting A rental agreement can also be bought before any rental income has been generated at all. Such expenditure can also be what is known as **anticipated income-related expenditure** where you have already finally decided to generate income by letting. #### A right of use for rental agreements instead of a purchase Where you do not simply buy a single document for the rental agreement but receive a **right of use limited in time**, do not use the category "[Purchase of a rental agreement, rental agreements, documents or similar document templates](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081900-kauf-von-mietvertrag-mietvertraegen-dokumenten-oder-aehnlichen-dokumentenvorla.md)" but enter these costs in the category "[Expenditure on the temporary granting of rights (licences, concessions)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10014100-aufwendungen-fuer-die-zeitlich-befristete-ueberlassung-von-rechten-lizenzen-ko.md)**"** **Example:** You pay **€60 per year** for access to a landlord document library. During the term of the contract you may: * rental agreements, * download and use notices of termination, * rent increase templates . The right of use ends after one year unless you renew it. #### A rental agreement that has been bought is not automatically legally effective Even where a template has to be paid for or is described as "checked in law", it should fit the specific tenancy and be up to date. Pre-formulated contract terms intended for a large number of contracts are in principle subject to the rules on standard terms and conditions. Section 305 BGB defines such pre-formulated contract terms as standard terms. Under Section 307 BGB, clauses are invalid in particular where they unreasonably disadvantage the contracting party or are not worded clearly and understandably. For landlords it is therefore sensible, particularly with rental agreement templates used repeatedly, to check regularly that the template still complies with current law and current case law. {% hint style="info" %} Alternatively you can simply use Immodio's individual and legally reliable rental agreement, which always adapts automatically to your property and requirements and is continuously checked for legal reliability. {% endhint %} #### Using a template repeatedly Where you buy a template once and may use it for several rental agreements under the licence terms, in principle you enter the purchase price only **once**. #### Only take the letting into account Where you acquire a document package containing both: * landlord documents, * private purchase agreements, * healthcare proxies, * private letters , the whole price may not automatically be attributed to the letting. Section 9 EStG requires the economic connection with the type of income concerned. Where an appropriate split is possible, only the share attributable to the letting should therefore be recorded. #### Not recoverable from the tenant The costs of rental agreements and other contract or administrative documents are part of the **landlord's administrative activity**. They are not recoverable operating costs. The **"Recoverable in the operating cost statement"** switch therefore has to stay disabled for this category. #### Assignment in Immodio For the **assignment select Owner**. Alternatively you can enter the costs of the rental agreement against the associated "**unit**". #### Which documents should you keep? Keep in particular: * the invoice or purchase receipt, * proof of payment, * the name of the template bought, * the licence or use terms, * the term of the right of use, * evidence of its use for your letting, where applicable, * with mixed document packages, a comprehensible split. The licence terms in particular are helpful for the correct DATEV assignment, because they show whether you actually acquired a **right of use limited in time** or merely an individual document usable permanently.