> 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/10082600-kfz-steuer.md).

# Vehicle tax

Help on the Immodio entry item Vehicle tax.

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-6acf3388d1d4e780a5e8cce03a1b5f94627478f4%2Fimage%20(809).png?alt=media" alt=""><figcaption></figcaption></figure>

Use this category **exclusively for the vehicle tax on your vehicle**, as far as the use of the vehicle is connected with your letting and you take the actual vehicle costs into account for tax.

{% hint style="warning" %}
All other vehicle costs do **not** belong in this category but in the category "[Running operating costs for a vehicle / car](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10085600-laufende-betriebskosten-fuer-fahrzeug-auto-kfz.md)".
{% endhint %}

#### What is entered here?

Here you enter exclusively the **vehicle tax** assessed by the main customs office for the vehicle concerned.

**Example**:

The annual vehicle tax: **€240**

Where the vehicle is used exclusively for your letting activity relevant for tax and the actual vehicle costs are applied, the €240 can in principle be assigned to this category.

{% hint style="info" %}
Where the vehicle is also used privately or for other activities, by contrast, only the share attributable to the letting may be taken into account.
{% endhint %}

#### A vehicle used for mixed purposes

With private landlords the same vehicle is frequently used both:

* privately,
* for the letting and
* where applicable for another professional or self-employed activity

.

The whole vehicle tax is then not automatically to be entered as income-related expenditure of the letting.

#### Example

The total mileage in the year: **20,000 km**

of which letting trips: **2,000 km**

The letting share: **10%**

The annual vehicle tax: **€300**

With a corresponding actual split of costs the following is then attributable:

**€300 × 10% = €30**

to the letting.

The remaining €270 may **not** be treated as income-related expenditure of your letting.

#### Not recoverable from the tenant

The vehicle tax concerns the landlord's vehicle and not the running operating costs of the let building.

It is therefore **not part of the operating cost statement**.

#### Do not enter here

Do not use this category in particular for:

* petrol or diesel,
* charging electricity,
* engine oil or other operating materials,
* washing the vehicle,
* vehicle care,
* repairs,
* maintenance and garage invoices,
* vehicle insurance,
* garage rent,
* tolls,
* leasing,
* buying the vehicle,
* vehicle depreciation.

Use the category "[Running operating costs for a vehicle / car](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10085600-laufende-betriebskosten-fuer-fahrzeug-auto-kfz.md)" for them.

#### Which documents should you keep?

Keep in particular the **vehicle tax assessment** and proof of payment.

With mixed vehicle use it should also be comprehensible how the letting share was determined. Mileage readings at the beginning and end of the year and records of the trips made for your letting are useful, for example.