> 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/10121500-telefon-nicht-umgelegt-auf-mieter.md). # Telephone (not recoverable from tenant) Help on the Immodio entry item Telephone (not recoverable from tenant).
You use this category for **your own telephone costs** as far as they are actually occasioned by your letting activity and are **borne by you as the owner**. Typical letting-related telephone calls are, for example, conversations with: * tenants and prospective tenants, * tradesmen, * property managers, * insurance, * energy suppliers, * lawyers or tax advisers because of your letting activity, * public authorities, * banks in connection with your let properties, * or other service providers around your properties. Telephone costs can in principle constitute income-related expenditure as far as they are economically connected with **acquiring, securing and maintaining your rental income**. Section 9 EStG requires the expenditure to be attributed to the type of income in respect of which it arose. #### **What can be posted to this category?** Costs can be taken into account here in particular for: * a landline connection, * a mobile contract, * call charges, * call charges, * the basic charges of a telephone connection used exclusively for the letting activity, * additional telephone options as far as they actually serve your letting activity. What is always decisive is the **share relating to the letting activity**. #### **A connection used exclusively for the letting activity** Where you use a telephone connection or mobile contract exclusively for your property administration, the costs can in principle be attributed in full to your letting activity. **Example** You keep a separate mobile phone for your letting activity. * Monthly basic charge: **€25** * Annual costs: **€25 × 12 = €300** The phone is used exclusively for: * communication with tenants, * appointments with tradesmen, * apartment viewings, * the property manager. The **€300** can then in principle be posted in full to the **"**[**Telephone (not recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10121500-telefon-nicht-umgelegt-auf-mieter.md)**"** category. #### **Private and letting-related use have to be separated** In practice many landlords use their private mobile or landline connection for the letting activity at the same time. The **full telephone bill** may then **not** be taken into account as income-related expenditure. **Example** Your mobile contract costs **€50 a month** The use is comprehensibly split into: * **30% for your letting activity** * **70% privately** The share attributable to your letting activity is then **€50 × 30% = €15 a month**, that is **€15 × 12 = €180 a year.** This **€180** can be posted to the **"**[**Telephone (not recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10121500-telefon-nicht-umgelegt-auf-mieter.md)**"** category. The private share does **not** belong to the income-related expenditure of your letting activity and is accordingly not posted to this category. With mixed use the split applied should be **plausible and comprehensible**. The following can serve as evidence, for example: * itemised call records, * documented call lists, * a record of the letting-related calls, * or a comprehensible calculation over a representative period. #### **Telephone and internet on a joint bill** Many providers today invoice telephone, mobile and internet together. Not every item on the bill should then be posted in full to the telephone category. {% hint style="info" %} Immodio has a category of its own for your own internet costs that you do not recover from your tenants, "[Internet (recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10079000-internet-nicht-umgelegt-auf-mieter.md)". {% endhint %} Check in particular: * which services are actually included, * which of them serve your letting activity, * whether individual components are used privately, * and whether a separate assignment is possible on the basis of the bill. #### **Buying a smartphone is not a telephone charge** **Acquiring a telephone or smartphone** is to be distinguished from the running telephone costs. **Example** * a mobile contract: **€30 a month** * in addition you buy a new smartphone for: **€900** There are then two different transactions: 1. The monthly telephone charges are posted to the category "[Telephone (not recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10121500-telefon-nicht-umgelegt-auf-mieter.md)" 2. Buying the smartphone is posted to the category "[Computer, laptop, PC, tablet, smartphone, printer](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024400-computer-laptop-pc-tablet-smartphone-drucker.md)". Repairs to the smartphone are not part of the ordinary running telephone charges either. Immodio has the category "[Repairs for IT (computer, monitor, smartphone)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10103600-reparaturen-fuer-it-computer-bildschirm-smartphone.md)" for that. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner who actually bears the telephone costs. With several owners or mixed use it should remain comprehensible: * who is the telephone provider's contracting party, * which share serves the letting activity, * and how that share was determined. #### **Do not recover from the tenant** The landlord's own telephone costs arise in the course of **administering the tenancies**. Under Section 1 (2) BetrKV, administrative costs expressly **do not belong to the recoverable operating costs**. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * **monthly or annual telephone bills**, * proof of payment, * the mobile or landline contract, * with mixed use, the **calculation of the share relating to the letting activity**, * where applicable, itemised call records or call lists, * with a calculation over a representative period, the corresponding records, * and with larger or unusual costs, where applicable a short note on the purpose related to the letting activity. That keeps it comprehensible later **which share of your telephone costs was actually caused by the letting activity and why that share was taken into account as income-related expenditure**.