> 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/10150100-zeitschriften-buecher-digitale-medien-fachliteratur.md). # Magazines, books, digital media (specialist literature) Help on the Immodio entry item Magazines, books, digital media (specialist literature).
You use this category for **specialist literature and subject-related digital media** that you use for the administration of your let properties and tenancies. These can include in particular: * specialist books on tenancy law, * specialist books on property administration, * literature on operating costs and operating cost statements, * specialist literature on property taxation and letting, * specialist magazines for landlords and property owners, * e-books, * digital specialist magazines, * paid specialist articles or specialist databases, * comparable digital specialist media with a clear connection to your letting activity. {% hint style="info" %} The condition is that the expenditure is actually connected with your **income from letting and leasing**. Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income. {% endhint %} #### **Specialist literature has to serve the letting activity** Not every book about property is automatically deductible as income-related expenditure of your letting activity. With specialist books and specialist magazines the tax authorities assume that these can be recognised as work equipment where they **serve exclusively or very predominantly specialist or professional purposes**. That means, for example: * **"Operating cost statements in residential tenancies"** → in principle a clear connection with the letting activity * **a specialist magazine on tenancy and property law** → in principle a clear connection with the letting activity * **a general home or lifestyle magazine** → possibly no sufficient connection with the letting activity **Example: a specialist book on tenancy law** You buy a specialist book on current residential tenancy law for: **€69** You use the book, for example, to clarify questions about: * rental agreements, * rent increases, * notices of termination, * operating costs, * rental defects. Where it is used accordingly, the **€69** can be posted to the **"**[**Magazines, books, digital media (specialist literature)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10150100-zeitschriften-buecher-digitale-medien-fachliteratur.md)**"** category. #### **Digital specialist literature also belongs in this category** {% hint style="info" %} It in principle makes **no** difference whether you obtain the specialist information on **paper** or **digitally**. {% endhint %} **Example** You buy an e-book on the tax treatment of let properties for **€29** or subscribe to a digital specialist magazine for **€120 a year**. Where the medium serves exclusively or very predominantly your letting activity, the costs can in principle be assigned to this category. #### **Distinguish digital specialist media from software** Immodio additionally has the category **"**[**Software licences, software, SaaS, Immodio, software rental**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)**".** The actual content of the payment should therefore be distinguished. * Access to specialist articles, specialist magazines, e-books or a pure specialist information database is posted, for example, to the category→ "[Magazines, books, digital media (specialist literature)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10150100-zeitschriften-buecher-digitale-medien-fachliteratur.md)". * Software for property administration, accounting or document processing such as Immodio is posted, for example, to the category → "[Software licences, software, SaaS, Immodio, software rental](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)". #### **General daily newspapers and news offerings are critical** You should be careful with media of general interest. These include, for example: * general daily newspapers, * news magazines, * general business newspapers, * general news subscriptions. Such media as a rule have a considerable connection with **private living**. Section 12 EStG in principle excludes expenditure on private living from deduction for tax. The fact that a daily newspaper occasionally also contains: * property news, * tax information, * tenancy law topics, * or business news is therefore **in principle not sufficient** to treat the full subscription as specialist literature for the letting activity. #### **Private literature does not belong in this category** The following, for example, do not belong in this category: * novels, * travel guides, * cookbooks, * hobby literature, * general guides with no specific connection to the letting activity, * private magazines, * entertainment magazines, * private streaming or media subscriptions. The fact that you keep a book in your landlord's office does not turn it into literature for the letting activity. #### **Specialist literature used for mixed purposes** With specialist literature a clear assignment is particularly helpful. Where a specialist medium is used, for example, both for: * your letting, * another self-employed or commercial activity, * and private purposes , the full amount may not be attributed to your letting activity. **Example** A digital specialist subscription costs **€240 a year** It is comprehensibly used: * **75% for your property letting activity** * **25% for another activity** In principle **€240 × 75% = €180** can then be attributed to your letting activity. #### **Shipping costs when buying a specialist book** Where you order a specialist book and the retailer charges shipping costs in addition, those costs are directly connected with acquiring the specialist literature. **Example** * the specialist book: **€50** * shipping: **€5** Total: **€55** In this case the shipping costs should be treated together with the specialist book and not posted as general postage of your landlord's correspondence. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner whose letting activity the specialist literature actually serves. #### **Do not recover from the tenant** Specialist literature serves the landlord's information and administration and does not belong to the running operating costs of a let property. The costs can therefore not be recovered from the tenants through the operating cost statement. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * the **purchase receipt or invoice**, * proof of payment, * with subscriptions, the invoice or the subscription confirmation, * with digital media, where applicable a description of the specialist offering, * the title and author or publisher of the specialist book, * with less clear content, where applicable a short note on the **connection with the letting activity**, * with mixed use, a comprehensible calculation of the share relating to the letting activity. With magazines and digital subscriptions in particular, the records should make clear that this is actually specialist literature for your letting activity and not media generally usable privately.