> 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/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md). # Net base rent, rental income from residential space (excluding service charges) Help on the Immodio entry item Net base rent, rental income for residential space (excluding ancillary costs).
You use this category for the **net base rent**, that is the pure rental income from ordinarily let residential space, **excluding** operating costs or ancillary costs. What is meant is the charge that your tenant pays exclusively for the **provision of the apartment itself**. The tax authorities expressly distinguish between: * **rental income for apartments without apportionments**, * the **apportionments received on an ongoing basis** * and later **back payments or refunds from the operating cost statement**. #### **What belongs in this category?** This includes in particular: * the **monthly net base rent** paid regularly, * **outstanding net base rent** paid later, * an additional payment because of an **increase in the net base rent taking effect retrospectively**, * other payments by the relative, as far as they clearly constitute the pure residential rent owed under the contract. {% hint style="info" %} What is always decisive is that it really is the consideration for **making the residential space available** and not operating costs, deposits or other payments. {% endhint %} **a) Example: ordinary rent** Your tenant pays, for example, each month: * **the net base rent: €700** * **an advance payment of operating costs: €200** You post the monthly **€700 net base rent** to the **"**[**Net base rent, rental income for residential space (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**"** category The monthly **€200 advance payment of operating costs**, by contrast, is posted to the **"**[**Advance payment of ancillary costs / operating costs**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10144700-vorauszahlung-nebenkosten-betriebskosten.md)**"** category. **b) Example: rent paid late** Your tenant pays a monthly rent of: **€700 net base rent** The rent for March is initially **not** paid and is only paid later in May. The **€700** paid in arrears is still **net base rent** and therefore likewise belongs in this category, **"**[Net base rent, rental income for residential space (excluding ancillary costs)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**"**, and **not** in the "[Back payments/refunds for residential space (VAT-exempt letting)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md)" category, since that one is intended for back payments from the operating cost statement. The term "**back payment**" means something different with operating costs from a base rent paid late. **c) Example: a back payment as a result of a rent increase** The same applies to a subsequent payment as a result of a change in the net base rent. * For example, the previous net base rent is: **€700** * After an effective rent increase it is: **€750** Where the tenant additionally has to pay **€150** of net base rent in arrears for a past period, this is still **rent for the provision of residential space**. The **€150** therefore likewise belongs in this category, **"**[Net base rent, rental income for residential space (excluding ancillary costs)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**".** #### **What belongs in this category?** This includes in particular: * the **monthly net base rent** received regularly, * **outstanding net base rent** paid later, * back payments as a result of an **effective increase in the net base rent**, * other payments, as far as they clearly represent the contractually owed charge for the provision of the apartment itself. What matters is the actual economic content of the payment. #### **Letting to relatives has its own category** Where you let the apartment to a relative, do **not** use this general category. There is the **"**[**Net base rent, rental income for residential space let to relatives (for example family members) (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10080900-nettokaltmiete-mieteinnahmen-fuer-an-angehoerige-z-b-familienmitglieder-vermie.md)**"** category for that #### **An ordinary long-term residential letting is in principle exempt from VAT** The typical long-term letting of an apartment for residential purposes is in principle exempt from VAT. Section 4 no. 12 UStG in principle exempts the letting and leasing of land from VAT. Certain special cases are excluded, among them the short-term accommodation of visitors and the letting of vehicle parking spaces. #### **Holiday apartments do not belong in this category** A holiday apartment let short-term to changing guests is to be treated differently for VAT and for tax purposes from an ordinary long-term residential rent. Immodio has its own holiday apartment category for such turnover, "[**Rental income for holiday apartments (excluding ancillary costs, reduced tax rate)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089800-mieteinnahmen-fuer-ferienwohnungen-ohne-nebenkosten-ermaessigter-steuersatz.md)". #### **Assignment** When assigning it, select the **tenancy** that the rental income concerns.