{"id":11530,"date":"2020-07-13T10:09:56","date_gmt":"2020-07-13T08:09:56","guid":{"rendered":"https:\/\/tunal-stb.de\/debt-interest-in-the-event-of-partial-sale-of-a-building\/"},"modified":"2023-07-21T09:36:44","modified_gmt":"2023-07-21T07:36:44","slug":"debt-interest-in-the-event-of-partial-sale-of-a-building","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/debt-interest-in-the-event-of-partial-sale-of-a-building\/","title":{"rendered":"Debt interest in the event of partial sale of a building"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>&#8220;Debt Interest on Partial Disposition of a Building.&#8221;<\/p>\n<p>Debt interest incurred in connection with the acquisition or construction of a building that is partly rented out and partly used for residential purposes by the Company itself may only be deducted as income-related expenses from rental income to the extent that they are attributable to the part of the building that is rented out.<\/p>\n<p>If, in addition to loans, own funds are also used to settle the acquisition or construction costs of such a mixed-use property, the specific allocation of the loan funds to the leased part is not possible if the own and third-party funds are mixed, e.g. in a uniform current account.<\/p>\n<p>The Federal Fiscal Court has confirmed its case law in this regard and also applies it to cases in which a building with several rental apartments is to be partially sold. Own funds may only be allocated to the dwelling sold if their production costs have been accounted for separately and the own and borrowed funds have not been mixed.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Debt Interest on Partial Disposition of a Building.&#8221; Debt interest incurred in connection with the acquisition or construction of a building that is partly rented out and partly used for residential purposes by the Company itself may only be deducted as income-related expenses from rental income to the extent that they are attributable to the...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[863,1150,1014,535,937],"tags":[],"class_list":["post-11530","post","type-post","status-publish","format-standard","hentry","category-advertising-costs","category-building","category-debt-interest","category-information-letter","category-renting-and-leasing"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11530"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11530\/revisions"}],"predecessor-version":[{"id":11580,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11530\/revisions\/11580"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}