> 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/10116100-sonstige-werbungskosten.md).

# Other income-related expenses

Help on the Immodio entry item Other income-related expenditure.

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You use this category for **other expenditure that is directly connected with your letting activity and can be taken into account for tax as income-related expenditure** and for which there is **no** more suitable specific category in Immodio.

Under Section 9 EStG, income-related expenditure is expenditure to **acquire, secure and maintain income**. With a let property there therefore has to be an economic connection with your present or future rental income.

**This category is a catch-all category**

Immodio already contains categories of its own for many typical types of income-related expenditure, for example for:

* debt interest,
* repairs,
* postage,
* software,
* travel costs,
* estate agent costs,
* or other specifically designated expenses.

Where there is a more specific category for the actual facts, use **that more specific category** in principle. The **"Other income-related expenditure"** category may therefore not be used as a general collecting account for all expenses whose assignment is unclear at first.

#### **Which costs can be posted here, for example?**

Other expenditure can be recorded here, for example, for:

* other services directly related to the letting activity,
* smaller special administrative expenses for which there is no more suitable Immodio category,
* other expenditure demonstrably caused by the letting activity that cannot be assigned to a more specific type of cost.

What is decisive is not the description on the invoice but **what the expense actually arose for**.

#### **The connection with the letting activity has to exist**

An expense does not become income-related expenditure merely because:

* it was paid from the letting account,
* it has something to do with property in general,
* or it could possibly be useful for a landlord.

#### **Private costs do not belong in this category**

Expenditure on private living may **not** be recorded as letting expenditure through this category.

That concerns, for example:

* private insurance,
* private memberships,
* private books or magazines,
* private trips,
* private purchases,
* the costs of living space used by yourself.

#### **Split mixed use**

Where an expense serves both your letting activity and private or other purposes, in principle only the **share relating to the letting activity** may be assigned to this type of income.

**Example**

An expense is: **€200**

Of that, comprehensibly:

* **70% relates to your letting activity**
* **30% to private purposes**

In principle **€200 × 70% = €140** can then be attributed to the letting activity.

#### **Acquisition and production costs do not belong here**

Not every expense in connection with a let property is immediately deductible as income-related expenditure.

Costs that belong in particular to:

* acquisition costs,
* incidental acquisition costs,
* production costs,
* or measures subject to capitalisation

may not be posted to the **"**[**Other income-related expenditure**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10116100-sonstige-werbungskosten.md)**"** category.

#### **Do not post repairs to this category**

A tradesman's invoice should likewise not be posted to this category merely because it can constitute income-related expenditure for tax.

Use, for example, the categories "[Maintenance, maintenance expenditure, tradesmen, repairs (subject to capitalisation, production costs close to acquisition)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078600-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-aktivierungspflichtig.md)" or "[Maintenance, maintenance expenditure, tradesmen, repairs (immediately deductible as depreciation)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078700-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-sofort-als-abschreibun.md)" for that

#### **Assignment in Immodio**

With this category the assignment is to the **owner**.

Select the owner whose letting activity the expense actually concerns.

Since this is a catch-all category, it is particularly advisable to note briefly on the receipt or in the entry note:

* what the expense arose for,
* what connection it has with the letting activity,
* and why no more specific Immodio category was used.

#### **Do not recover from the tenant**

This category is intended for the **owner's income-related expenditure** and not for recoverable operating costs.

The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**.