> 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/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md). # Back payments / refunds of operating costs (let to relatives) Help on the Immodio entry item Back payments/refunds for residential space let to relatives.
You use this category for **back payments or refunds from an operating cost statement for residential space that you let to a relative**. What is meant in particular is the balance that arises after you have compared the operating costs actually recoverable in the settlement period with the advance payments of operating costs already made by the relative. Two cases can arise: * **A back payment:** the actual recoverable operating costs were higher than the advance payments made. Your tenant has to pay you the difference. * **A refund or credit:** the advance payments made were higher than the actual recoverable operating costs. You have to repay the difference to your tenant. A distinction has to be drawn between the **apportionments received on an ongoing basis** and the **back payments or refunds** resulting later from the operating cost statement. #### **This category is not for the monthly advance payments of operating costs** During the year your tenant pays, for example, each month: * **base rent: €700** * **an advance payment of operating costs: €200** The monthly advance payment of operating costs of **€200** is an apportionment received on an ongoing basis and belongs in the category provided for it, **"**[**Advance payment of ancillary costs / operating costs (let to relatives)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10144800-vorauszahlung-nebenkosten-betriebskosten-an-angehoerige-vermietet.md)**"**. Only where you later prepare the operating cost statement and it produces, for example, a **back payment of €300**, does that additional amount belong in the **"**[**Back payments/refunds for residential space let to relatives"**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md)**.** The annual statement and the monthly advance payments therefore have to be recorded separately from each other. #### **a) Example: a back payment by the relative** You let an apartment to your daughter. The monthly advance payment of operating costs is: **€200** Over the whole year the following was therefore paid in advance: **€200 × 12 = €2,400** The operating costs actually recoverable for the settlement period are: **€2,700** That produces: **€2,700 actual costs**\ **– €2,400 advance payments**\ **= €300 back payment** Your daughter transfers the **€300** to you after receiving the operating cost statement. You post this **€300** as type "**Income**" to the **"**[**Back payments/refunds for residential space let to relatives**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md)**".** #### **b) Example: a credit for the relative** The advance payments of operating costs are again: **€2,400** This time the costs actually recoverable are only: **€2,100** That produces: **€2,400 advance payments**\ **– €2,100 actual costs**\ **= €300 credit** You refund your relative: **€300** This refund likewise belongs in the **"**[**Back payments/refunds for residential space let to relatives**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md)**".** {% hint style="info" %} Economically, however, it is a reduction of the apportionments previously received, which is why you post it as type "**Expense**". {% endhint %} #### **Why is there a separate category for relatives?** Income from apartments let to relatives is recorded separately for tax purposes. The current Anlage V expressly distinguishes between: * ordinary apartment rents, * ongoing apportionments, * back payments and refunds, * and the corresponding income from **lettings to relatives**. With an ordinary residential letting to a relative you therefore do not use the general **"**[**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 but the more specific **"**[**Back payments/refunds for residential space let to relatives**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md)**".** #### **Who counts as a relative for tax purposes?** Section 15 AO counts among relatives, among others: * spouses and civil partners, * parents, children and other relatives in a direct line, * siblings, * siblings' children, * certain people related by marriage, * parents' siblings, * and foster parents and foster children under the statutory conditions. Not every person personally close to you is therefore automatically a "relative" in this tax sense. {% hint style="info" %} An **unmarried** partner, for example, is **not** a relative under Section 15 of the Fiscal Code. {% endhint %} #### **In which year is the back payment recorded?** The **receipts principle** applies in principle to income from letting and leasing. Income is in principle taken into account in the calendar year in which it actually accrues to you. Section 11 EStG expressly governs this principle. **Example** You prepare the operating cost statement for **2025** in **August 2026** The tenant's back payment is: **€300** The back payment is received: **September 2026** {% hint style="info" %} The **€300 back payment then belongs in 2026.** It is not decisive that the underlying operating costs are from 2025. The same applies to a **credit** paid out. {% endhint %} #### **What does not belong in this category** The following in particular do not belong here: * ongoing monthly advance payments of operating costs, * base rents, * rents paid late, * rent arrears, * back payments arising from a rent increase, * refunds from a property manager or an owners' association, * refunds from an energy or water supplier, * refunds from insurers. #### **Assignment in Immodio** With this category the assignment is to the **tenancy**. Select the tenancy from which the back payment or refund of the operating costs comes. #### **These records you should keep** Keep in particular the following records permanently: * the rental agreement, * the operating cost statement, * evidence of the advance payments made, * evidence of payment of the back payment or refund, * and, with a reduced-rent letting to a relative, the records for determining the local market rent