{"id":29705,"date":"2016-08-23T14:27:03","date_gmt":"2016-08-23T14:27:03","guid":{"rendered":"https:\/\/sbx.tempurl.host\/fiscaal-voordelig-investeren-elektrische-scooters-mia-en-vamil\/"},"modified":"2016-08-23T14:27:03","modified_gmt":"2016-08-23T14:27:03","slug":"fiscaal-voordelig-investeren-elektrische-scooters-mia-en-vamil","status":"publish","type":"post","link":"https:\/\/scooterxpress.nl\/fiscaal-voordelig-investeren-elektrische-scooters-mia-en-vamil\/","title":{"rendered":"Fiscaal voordelig investeren in elektrische scooters met MIA en VAMIL"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><div class=\"intro\">\n<p>Ondernemers kunnen fiscaal voordelig investeren in elektrische scooters en accu\u2019s. Dan kan door gebruik te maken van de Milieu-investeringsaftrek (MIA) en de willekeurige afschrijving milieu-investeringen (VAMIL). Het ministerie van Infrastructuur en Milieu stimuleert met deze regelingen milieuvriendelijke investeringen.De MIA\/VAMIL dient binnen drie maanden na bestelling aangevraagd te worden.<\/p>\n<\/div>\n<div>\n<p>Voor investeringen in de categorie B (de elektrische scooters vallen onder code B3118) geldt een milieu-aftrek (MIA) van 13,5%. Voor investeringen in de categorie A (code A3120), de li-ion accu (\u2018s), geldt zelfs een aftrekmogelijkheid van 27%. Daar bovenop komt de mogelijkheid tot een vervroegde afschrijving in het eerste jaar van 75% (VAMIL). Bij de elektrische scooters geldt dan bovendien, dat deze voor 50% van het investeringsbedrag in aanmerking komen voor de <a href=\"http:\/\/www.rvo.nl\/subsidies-regelingen\/mia-en-vamil\" target=\"_blank\" rel=\"noopener\">MIA en de VAMIL<\/a>.<\/p>\n<h2><b>Voorbeeld met de e-scooter emco\u00a0<\/b><\/h2>\n<p>De elektrische scooter van het merk <a href=\"http:\/\/www.emco-scooters.com\/\" target=\"_blank\" rel=\"noopener\">emco<\/a>, de NOVI C1500, kost \u20ac 3.399,-. Het investeringsbedrag exclusief \u00a0BTW is: \u20ac 2.809,09.<br \/>\nIn aanmerking voor MIA en VAMIL 50% = \u20ac 1.404,55<br \/>\nMIA-aftrek: 13,5% = \u20ac189,61.<br \/>\nVAMIL: de extra afschrijving in het eerste jaar is 75% = \u20ac 1.053,41.<\/p>\n<h2><b>Besparing belasting in eerste jaar<\/b><\/h2>\n<p>Als de onderneming gedreven wordt als BV: 20% tot 25% van (\u20ac 189,61 + \u20ac 1.053,41) = \u20ac 248 tot \u20ac 311,-. Is de onderneming een eenmanszaak of VOF: 36,5% tot 52% van (\u20ac 189,61 + \u20ac 1,053,41) = \u20ac 454,- tot \u20ac 646,-.<\/p>\n<h2><strong>Binnen drie maanden aanvragen<\/strong><\/h2>\n<p>De MIA\/VAMIL dient binnen drie maanden na bestelling aangevraagd te worden. Ook eerdere investeringen kunnen met terugwerkende kracht tot drie maanden, alsnog worden aangemeld. Daarnaast wordt geadviseerd om bij de gemeente na te gaan of er lokale subsidies worden verstrekt.<\/p>\n<\/div>\n<p>Bron: <a href=\"http:\/\/www.tweewieler.nl\" target=\"_blank\" rel=\"noopener\">Tweewieler<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ondernemers kunnen fiscaal voordelig investeren in elektrische scooters en accu\u2019s. Dan kan door gebruik te maken van de Milieu-investeringsaftrek (MIA) en de willekeurige afschrijving milieu-investeringen (VAMIL). Het ministerie van&#8230;<\/p>\n","protected":false},"author":7,"featured_media":29706,"comment_status":"open","ping_status":"closed","sticky":false,"template":"templates\/template-blockbuilder.php","format":"standard","meta":{"footnotes":""},"tags":[170,330],"merken":[23],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v22.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscaal voordelig investeren in elektrische scooters met MIA en VAMIL - Scooter&amp;bikexpress<\/title>\n<meta name=\"description\" content=\"Ondernemers kunnen fiscaal voordelig investeren in elektrische scooters en accu\u2019s. 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