Field help: Number of years over which the maintenance expense is to be spread Indicate over how many years the maintenance expenses incurred in the year 2025 should be distributed.In the case of higher maintenance expenses, you do not have to carry the full costs in one year, but can distribute them over several years.This includes maintenance expenseswhich may be distributed over 2 to 5 years in accordance with sect. 82b of the Directive for Taxation of Income (EStDV) orwhich may be distributed over 2 to 5 years in accordance with sect. 11a or sect. 11b of the Income Tax Act (EStG), as it isan architectural monument ora building in a redevelopment area orin an urban development area.