Wer ein Gebäude auf eigene Rechnung und Gefahr errichtet und vermietet, kann während der Vermietungszeit eine "Gebäudeabschreibung" als Werbungskosten absetzen. Grundlage dieser Gebäudeabschreibung sind die Herstellungskosten des Gebäudes. Je höher die Herstellungskosten sind, desto höher ist die laufende Abschreibung. Daher ist es wichtig, dass Sie während der Bauzeit alle Belege über die Baukosten sammeln und darüber hinaus auch nicht belegbare Aufwendungen notieren.

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1. Herstellungskosten

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2. Nachträgliche Herstellungskosten

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3. Abgrenzung zum Erhaltungsaufwand

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Einbau oder Abriss von Wänden als Erhaltungsaufwand

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Solaranlage als Erhaltungsaufwand

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4. Anschaffungsnaher Aufwand

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