Environment-friendly investments in 2016: MIA and Vamil
The year 2016 again offers the possibility of investing in environment-friendly company resources whereby you can benefit from the subsidies MIA (Environmental investment rebate) and/or Vamil (arbitrary depreciation of environmental investments) or the EIA (energy investment rebate). The Environment List 2016 specifies all of the environment-friendly investments for which you may be eligible for the MIA and/or the Vamil.
The Environment List includes 271 innovating and environment-friendly investments. If you invest in an environment-friendly company resource that is included in the Environment List, then you are entitled to the MIA. Depending upon the category in which your environment-friendly investment falls, you can deduct up to a maximum of 36% of the amount of the investment from the fiscal profit. In addition, a number of environmental investments allow for the possibility of arbitrarily writing off 75% of the investment (Vamil). Notable company resources for small and medium-sized companies are, for example:
- LED striplighting;
- Savings on energy using transport means with technical facilities such as lightweight containers;
- Savings on energy for refrigeration and freezing in the potatoe and vegetable sector;
- Savings on energy for kitchen equipment in large-scale kitchens in the hotel and restaurant sector;
- Quick-access doors for refrigeration and freezer cells.
Small-scale investment rebate (KIA)
In addition to the MIA, you can also benefit from the small-scale investment rebate. A combination of the MIA and the Energy Investment rebate, however, is not possible.
Energy investment rebate (EIA)
The percentage of the EIA has increased considerably from 41.5% (2015) to 58% (2016). You are eligible for the EIA if you invest in energy-saving company resources and sustainable energy. These must concern the company resources included in the Energy list 2016. A combination of the MIA and Energy Investment rebate, however, is not possible.
Environment list and Energy list
You can find the Environment List, the Energy List and other relevant information on the website of the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland RVO.nl). This year, the list includes extra investments regarding circular entrepreneurship (recycling). For example, an environment-friendly company car can give you a fiscal advantage!
Unfortunately, the plugin-hybrid auto with a CO2-emission of more than 30 g/km is no longer categorised under the MIA/Vamil this year. However, should you invest in an electric company passenger car (CO2-emission of 0 g/km), then you are eligible for the MIA up to a maximum of € 50,000 of the investment amount. The same applies to the plugin-hybrid passenger car, not being a diesel-fuelled car, with a CO2-emission between 0 and 30 g/km. The maximum investment amount that applies in that case is € 35,000. Finally, concerning the hydrogen passenger car (CO2-emission=0), not only does the MIA apply, but the Vamil as well.
Report investment to RVO within three months after entering into obligation
The application form MIA/Vamil 2016 for the year 2016 is available at RVO.nl since 1 February. Be sure to apply for the MIA/Vamil on time! That is to say, within three months after you have entered into the investment obligation.
Want to know more about environment-friendly investments?
Your account manager will gladly advise you on the fiscal possibilities relating to the investments that you have in mind. Benefit from this option and request advice on the most favourable course to follow in your situation. You can send an email to: firstname.lastname@example.org