Sell MacBook over several years?
Hello. I purchased a MacBook in August for €2,000. Smart Tax depreciates the useful life over one year. Is that because I bought the MacBook at the end of the year, meaning I won't spend more than €952 in the last few months of the year?
Or do I have to set the depreciation to 3 years because the total is over 952 euros (2000 euros)?
When depreciating over several years, does smartsteuer/Elster remember the amount and add it to the next year or do I have to do this myself?
Dennis
(1 votes)
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Theoretically it has to be written off, but only for 1 year and is therefore to be considered as an instant depreciation.
Since the assessment period 2021 the Duration of use of computers and software only 1 year, BMF writing 22.02.2022 – IV C 3 – S 2190/21/10002 :025, Rz. 1
Therefore, an instant write-off is possible, BMF writing from 22.02.2022, a.a.O., Rz. 1.4
Please also note that a computer basically 50% professional and 50% privately divided if you do not provide proof of higher professional use, BFH judgment from 19.02.2004 – VI R 135/01. So you can only deduct half the purchase costs from the tax.
How to demonstrate a higher use? The MacBook was purchased exclusively for a second degree.
Through a usage diary, which you have led at that time, similar to a travel book (of course no longer goes retroactively) or using the installed software and the browsing history, that you can see that no privately arranged websites have been visited, i.e. with the help of the log files of the computer.
There has been the so-called Digital AfA since the predisposition period. You have 3 ways to write off your PC.
I remember three years.