A method for operating an internal combustion engine (10) installed in a motor vehicle having controlled intake and exhaust valves and that is coupled in fixed fashion with an electrical machine (16) charging an electrical energy accumulator, in particular a battery (21), wherein, in order to enable the electrical machine to perform recuperation on overrun or during braking operation of the internal combustion engine (10), the drag power or braking power of the internal combustion engine is regulated via intervention in the valve actuation process so that a braking or deceleration behavior of the motor vehicle is obtained that is familiar to the driver of the motor vehicle, wherein the valve actuation process and a regulation of the generator and motor operation of the electrical machine (16) are carried out as a function of the state of charge, preferably of at least four levels of the state of charge, of the energy accumulator (21), and wherein the valve actuation process and the regulation of the electrical machine (16) are coupled with a braking management system of the motor vehicle.