> 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/10085600-laufende-betriebskosten-fuer-fahrzeug-auto-kfz.md). # Ongoing running costs for a vehicle Help on the Immodio entry item Running operating costs for a vehicle / car .
Use this category for a **vehicle's running consumption and operating costs**, as far as they are attributable to your letting activity and you take the actual vehicle costs into account. {% hint style="warning" %} The costs of vehicle tax do **not** belong in this category but in the category "[Vehicle tax](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082600-kfz-steuer.md)". {% endhint %} #### What can be entered here? Running costs arising directly from operating and using the vehicle in particular can be recorded here. Typical examples are: * petrol, * diesel, * charging electricity for an electric vehicle, * AdBlue, * engine oil and other operating materials, as far as these are not part of a garage or repair invoice, * windscreen washer fluid and similar running consumables, * washing the vehicle, * ordinary vehicle care. #### Example: fuel You drive to your rental properties regularly with your vehicle. In the calendar year the following arise in total: **€1,800 of fuel costs** According to a comprehensible record, the vehicle is used **15% for your letting**. Using the actual vehicle costs, the following is therefore in principle attributable: **€1,800 × 15% = €270** of the fuel costs to your letting. This **€270** can be taken into account as vehicle costs relating to the letting. Vehicle costs occasioned by mixed purposes can be split appropriately on the basis of the kilometres used for each purpose. #### Example: an electric vehicle Over the year you charge your electric vehicle for a total of: **€1,200** The vehicle is used **20%** for your letting. **€240** is then attributable to the letting share. Under the official guidance, charging electricity is in principle part of the vehicle's total costs. #### Vehicle insurance is also separate Contributions to: * motor third party liability insurance, * partial comprehensive insurance, * fully comprehensive insurance likewise do not belong in this category. {% hint style="warning" %} Use the category **"**[**Vehicle insurance**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10051000-fahrzeug-versicherungen.md)**"** for them. {% endhint %} #### Enter repair and garage costs separately {% hint style="warning" %} Vehicle repairs should also not be mixed with the running consumption costs. Use the category "[**Vehicle repairs**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10050900-fahrzeug-reparaturen.md)" for them. {% endhint %} **A tank of fuel →** [Running operating costs for a vehicle / car](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10085600-laufende-betriebskosten-fuer-fahrzeug-auto-kfz.md) **A car wash →** [Running operating costs for a vehicle / car](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10085600-laufende-betriebskosten-fuer-fahrzeug-auto-kfz.md) **An engine repair →** [Vehicle repairs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10050900-fahrzeug-reparaturen.md) **Replacing a defective component →** [Vehicle repairs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10050900-fahrzeug-reparaturen.md) #### The vehicle is also used privately Where your vehicle is **not** intended exclusively for the letting, all the fuel and other operating costs may **not** automatically be attributed to the letting. The share of use attributable to the letting can be determined by an objective measure, in particular the letting kilometres in relation to the total annual mileage. #### Example The annual mileage: **12,000 km** of which the letting: **1,200 km** The letting share calculated: **10%** The annual running vehicle operating costs: **€2,500** **10%** of that, that is **€250**, is then attributable to the letting. Only the letting share determined appropriately is to be taken into account as income-related expenditure for the income type letting and leasing. Income-related expenditure has to be economically attributable to the type of income concerned. #### The mileage allowance as an alternative For a landlord's ordinary external trips, the flat rate per kilometre can in principle also be applied instead of calculating the actual vehicle costs. {% hint style="info" %} For a car it is: **€0.30 per kilometre driven**. {% endhint %} #### Example You drive **30 km to the rental property** and **30 km back** In total: **60 km** The flat rate travel cost applied: **60 km × €0.30 = €18** Where you opt for the flat rate per kilometre, the actual running operating costs for the same trips are not additionally taken into account. #### No double recording This note should be worded the same way on both vehicle pages. **The actual cost method** → record the actual vehicle costs and determine the letting share. **The mileage allowance** → use the flat rate per kilometre for the trips concerned and do not additionally claim fuel costs, vehicle tax, insurance or other actual vehicle costs for the same trips. #### Not recoverable from the tenant The operating costs of the landlord's vehicle are not operating costs of the rental property. Fuel, washing the vehicle or charging electricity for the landlord's vehicle may therefore not be allocated to the tenants through the operating cost statement. #### Do not enter here Do not use this category in particular for: * vehicle tax, * vehicle insurance, * repairs and larger garage work, * garage rent, * tolls, * leasing instalments, * buying the vehicle, * vehicle depreciation, * private vehicle costs, * actual vehicle costs where the mileage allowance is already used for the same trips. #### Which documents should you keep? Keep in particular receipts for fuel, charging and other costs. With mixed use, the annual mileage and the kilometres driven for the letting should also be documented comprehensibly. The more precisely the letting share can be evidenced, the more comprehensible the split of the actual vehicle costs is.