Rental as special operating expenses ...
For a rarely used apartment with an additional room (shared basement), I would like to pay annual rent and operating costs. I would like to book these costs as a special operating expense at 80% (unbooked private share: 20%). The use of the apartment mainly consists of business management (accounting and correspondence) as well as storage of books, tools, and machinery (real estate sector). A very small part serves as a sleeping place when I am in the country.
I then want to charge 55% of these 80% to the Ltd. & Co. KG that also uses the apartment (special operating income). The remaining 45% are special operating expenses for expenses of companies A and B (both GmbH & Co. KG) in which I am a limited partner. The cost allocation roughly corresponds to the actual usage.
The decision to book the rent as special operating expenses is deliberately chosen. I am interested in whether there are any tax law reasons against this arrangement.
