Every year, in the last week of December, the new Energy List and Environmental List are published, which are valid for the upcoming year. Several media outlets have already reported that the Environmental List for 2024 has been cleaned up considerably. This hasn't led to any significant consequences for you as an owner of a commercial building. We have compiled the most relevant assets for buildings to assist you in making informed decisions. This article focuses on two fiscal schemes: the EIA and MIA.
The Energy Investment Allowance (EIA)
The EIA (and the MIA, which will be discussed later) are fiscal incentive schemes, aimed at encouraging you to purchase slightly more expensive assets, that are cheaper to use and more environmentally friendly or energy-efficient.
All the assets listed below are intended for (existing) commercial buildings. They can also be used for residential buildings, but then it should not be placed inside the buildings, but managed centrally outside the building.
The EIA offers a fixed rate of 40%. This means that for energy-saving investments in 2024, 40 percent of the purchase price can be deducted from your taxable profit.
For existing commercial buildings, the following assets apply:
- 210000 Improvement in the energy performance of existing commercial buildings
- 210001 Improvement in the energy performance of existing commercial buildings (Renovation standard)
- 210403 Insulation for existing structures
- 210405 Phase change material
- 210602 Improvement in the energy performance of existing lifts
- 210803 System for the utilisation of waste heat
- 210906 Energy saving system for climate control systems
- 211104 Air-related heat pump
For new buildings, the following assets apply:
- 211102 Heat pump boiler
- 211103 Heat pump
- 211105 Heat pump with a halogen-free coolant
- 251201 Geothermal heat or cold storage in the ground (aquifer)
- 251202 Ground heat exchanger
- 270204 Energy system for heating and/or cooling of buildings
- 210402 High-efficiency glass for new commercial buildings
- 251102 Solar panels for electricity generation (if there is a connection of less than 3*81A)
- 211001 High-efficiency pump
If you would like to know more about how to apply for the EIA, please request our step-by-step guide.
The Environmental Investment Allowance (MIA) and discretionary depreciation (VAMIL)
The MIA has a different classification. Chapter 6 of the MIA/VAMIL manual covers buildings. For example, the following asset is listed there:
- F 6330 Indoor wall greening system 45% MIA and 75% VAMIL
Furthermore, the following assets are interesting for buildings and the environment:
- F 5102 Facilities for enhancing biodiversity, 45% MIA and 75% VAMIL
- E 5341 Greening of a business site, parking lot, or garden (adapting existing situation), 27% MIA
- F 5300 Green roof, 45% MIA and 75% VAMIL
- F 5301 Green facade or wall, 45% MIA and 75% VAMIL
We are happy to assist you in preparing the notifications and engaging in discussions with the Netherlands Enterprise Agency (RVO), if the assets mentioned above are relevant to you. Pre-consultation is particularly important for investments in biodiversity and energy performance improvements.
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