Measures for fuel-efficient cars
The modified measures apply to electric and semi-electric vehicles. They focus on the most innovative techniques to reduce CO2 emissions. A distinction is made between fully electric vehicles on the one hand and plug-in hybrids and range extenders on the other, which can also run on conventional fuel.
The following measures will be adjusted in 2014
- The addition of a zero-emission car is temporarily reduced from 7% to 4%;
- The small-scale investment deduction (KIA) for passenger cars will be abolished;
- The 2014 Environment List provides more room for the promotion of the most economical and innovative technologies. The environmental investment allowance (MIA) therefore focuses more on (semi-)electric cars. Each MIA investment is capped;
- The VAMIL no longer applies to passenger cars.
In 2013, the following tax benefits will apply to fuel-efficient cars
- Exemption from BPM and MRB ;
- Reduced addition;
- Environmental Investment Allowance ( MIA );
- Arbitrary depreciation on environmental assets ( VAMIL );
- Small-scale investment deduction ( KIA ).