Drop notebook before further education / study?

ky
11

I'm starting full-time vocational training in August this year (2 years).

As a student / student / student (whatever), I have the opportunity to sell a notebook for further training (advertising costs).
Now I have the situation that there's a pretty good offer for a notebook and I would like to buy it because the price for what it can do is very good. This is a 650 euro device.

So, let's say I buy the device now in April. But I don't need or use it properly until August.

Can you still sell the notebook 100% for further training? Without any problems? Since the jump from April to August is a bit long and maybe it comes across as unbelievable at the tax office that I actually used the device 100% for the training. At home I have a tower PC with which I can do my private things.

I'm just trying to get a bargain! Hence the early purchase.

ka

Of course you can deduct it as long as you have an income and pay income tax.

ky

This year 2020 I only worked in January. I have probably been unemployed from February to August. During the further education I will get Bafög. So to speak, I only paid taxes for January.

The thing is that there are also rules like 50:50 (private: work), or also 90:10. I just don't want to fall into these regulations, because the laptop is really used 100% for further training. But I don't know if I can make it credible at the tax office as I currently do it.

ka

Since you only paid income tax for January, you will probably get all the taxes back anyway. What income do you want to deduct the laptop from?

ky

Right! I just checked. It was almost 500 euro that I paid in taxes. Even with the 90:10 rule, I could get almost everything out. Or how do you see that?

ka

Not only the PC costs are deductible. Make yourself smart, e.g. B. On this page:

https://www.steuererklaerung.de/ratgeber-steuern/alg1-arbeitslosigkeit-steuererklaerung

te

As you correctly recognized, it would be advertising costs according to Act §9 EStG. Advertising costs are defined as follows: "Expenses for the acquisition, securing and maintenance of the income.

This would have to be WK acc. Act §9 (1) No. 6 EStG (version from 2016). From the guidelines and instructions, I could not quickly see that these should not be fully deductible. The purchase is based on the acquisition of the job.

E.g. Application costs are also advertising costs, if that were the case.

Ra

If you only worked for a month you will get your taxes back. Since you stay well below the basic allowance. You don't have to take anything off. The computer purchase has no effect, whether 0%, 90% or 50%. So it doesn't matter what you have to sell, it doesn't help you. Even if you don't buy a computer, the tax will be returned.,

And further, deducting does not mean that you get the costs, reimbursed. Settling means that you do not have to pay any tax on the amount. If you had a tax rate of 25%, you would get 25% of the amount reimbursed. With a higher or lower tax rate, more or less accordingly.

ka

He has no income. But his ALG is taken into account. And I don't know how it affects the basic allowance.

ky

I believe the tax-free limit is an annual income of 8000 or 9000 euro. Since I only worked in January, I'm therefore significantly below and get my taxes back safely. Thank you for the info.

I could get the 19% VAT back for the notebook and the other devices I need for further training, right? It doesn't matter whether I buy it now in April or only in August? That's how I understood your second paragraph…

Ra

No, there's nothing back for the notebook, also no VAT, sorry. Did you get alg1?

ky

Yes, I currently receive ALG1 until August