I'm doing a distance learning and bought the new iPad Pro last year. Really also I intend to use it for study. Since it is a distance learning program, I also have to work and learn a lot online. Therefore, this seemed to me to be a useful investment. Of course, I also use the iPad privately (social media, Netflix etc.) but also for the study.
Can I now deduct the purchase cost from the tax or is there a regulation that I have to use the iPad exclusively or predominantly for study. Actually, it is also a tool for me and could be claimed under training costs. But also difficult to prove.
That's fine. Work equipment (including an ipad / laptop / PC, etc.) can be deducted.
Yes, you can sell
Can I now deduct the purchase cost from the tax
Yes… Or maybe only to a certain extent.
or is there a rule that I have to use the iPad exclusively or predominantly for study.
A private use of 10% is harmless, if you exceed the frame, the privately used portion is to be pulled out.
But also difficult to prove.
Well… You could run a "logbook"… In case of doubt, the tax office will only recognize 50%. What is worth a try (but at the discretion of the clerk), would make the FA believe that you use another PC (if any) mainly for private purposes… Have done this in practice and the FA images sent from the computer… Then they (according to my objection) have fully considered this as an advertising cost.
The last thing… Depending on the amount of the acquisition costs, the laptop may be written off for several years.
