The environmental list for 2022 has been published. Which business assets are subject to the greatly expanded environmental investment allowance (MIA) in 2022?
Electric car
Interestingly, the electric passenger car has disappeared from the list. From 2022, the MIA/Vamil will no longer offer entrepreneurs a benefit when investing in such a car. The reason is that these cars have now become commonplace and therefore no longer need support.
Only the electrically powered passenger car with integrated solar panels is still on the environment list. With like other electric vehicles, such as electric vans.
Deduction substantially increased
We previously reported that the deduction under the MIA will be significantly increased. See our article Environmental investments carried forward to 2022, in which we already reported that rollover is obviously not convenient for assets that are no longer on the environment list in 2022.
You can consult the complete environment list 2022 at the website from the Rijksdienst voor Ondernemend Nederland (RVO) and in the Official Gazette. The RFO also has a overview made of the changes in the 2022 environment list compared to 2021.