Approach of expenses for renovations in a historical building
August 26, 2012 | 25,00 EUR | answered by Dr. Yanqiong Bolik
Dear Sir or Madam,
I am the owner of a half-timbered house that is listed as a historic monument. In 2011, I started with the restoration of a room in accordance with historic preservation guidelines. The restoration was completed in 2012.
The responsible monument protection authority has provided me with an application for a tax certificate according to §§7i, 10f, 10g, 11b EStG, so that I can take advantage of the special 10-year depreciation for historical buildings after the completion of the construction work, starting from 2012.
Can I also claim the renovation expenses for this restoration project in my 2011 income tax return under §35a EStG, if they meet the requirements? Or is there a restriction on double claiming here?
Thank you in advance!
Best regards,
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into account your input and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can alter the tax result.
Deductions for craft services under § 35a EStG are excluded if and to the extent that the expenses are considered as operating expenses, advertising costs, or deducted as special expenses (§ 35a para. 5 EStG).
According to this regulation, depreciation amounts under § 7i EStG (operating expenses or advertising costs) or special depreciation amounts under §§ 10f, 10g EStG (special expenses) cannot be additionally deducted under § 35a EStG.
Expenses for craft services that do not fall under expenses according to §§ 7i, 10f, 10g EStG can be considered under § 35a EStG, provided that the corresponding requirements are met.
I hope I was able to assist you.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
