A number of investments in commercial vehicles are eligible for additional tax deductions. For example, when buying a lzv, energy deduction is possible for the dolly. EVO writes this on the basis of the annual Energy List and Environment List of the Netherlands Enterprise Agency. These are the fiscal energy investment allowance (EIA) or environmental investment allowance (MIA).
What qualifies?
Side guards between the wheels of tractors, box trucks, trailers and semi-trailers qualify, as do hybrid power take off (PTO) drives, tyre pressure control and the start-stop system for trucks.
Other tax deductions include the lightweight tipping body, the silent truck and adaptive cruise control for freight traffic. Electric transport is also on the 2015 Environmental List.
Refrigerated transport
Tax subsidies can also be used in refrigerated transport. The Energy List includes the lightweight refrigerated cargo container for delivery vans and, for all refrigerated vehicles, refrigeration systems that use CO2 as a refrigerant. Also on the Environment List are the low-noise body and cooling using solar cells or braking energy. For existing refrigerated vans, the purchase of an enclosed particulate filter has been made attractive.
Refurbishment and internal transport
Tax support is also available for the construction and renovation of commercial buildings that meet high sustainability requirements. For internal transport, the energy subsidy applies to the purchase of high-efficiency chargers for traction batteries.
