{"id":1357,"date":"2026-06-17T16:47:42","date_gmt":"2026-06-17T16:47:42","guid":{"rendered":"https:\/\/magyarkonyvelohaz.nl\/?post_type=tudastar&#038;p=1357"},"modified":"2026-07-14T16:50:42","modified_gmt":"2026-07-14T16:50:42","slug":"personenauto-en-kleinschaligheidsinvesteringsaftrek-kia","status":"publish","type":"tudastar","link":"https:\/\/magyarkonyvelohaz.nl\/nl\/tudastar\/personenauto-en-kleinschaligheidsinvesteringsaftrek-kia\/","title":{"rendered":"Personenauto en kleinschaligheidsinvesteringsaftrek (KIA)"},"content":{"rendered":"\n<p>Als je voor je onderneming een auto wilt kopen of leasen, kan onderstaand korte artikel belangrijk voor je zijn.<\/p>\n\n\n\n<p>Bij de belastingaangifte aan het einde van het jaar maakt het verschil of je wel of geen recht hebt op de KIA, die een extra aftrekbare kostenpost van 28% kan opleveren.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Personenauto en investeringsaftrek (KIA)<\/h2>\n\n\n\n<p><strong>Algemene regel:<\/strong><\/p>\n\n\n\n<p>Een personenauto geeft geen recht op de investeringsaftrek (KIA) als de auto niet wordt gebruikt voor goederenvervoer over de weg of beroepsmatig vervoer.<\/p>\n\n\n\n<p>Dit geldt voor de meeste gewone zakelijke personenauto\u2019s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Wat betekent \u201egeen beroepsmatig vervoer\u201d?<\/h2>\n\n\n\n<p>Hieronder vallen bijvoorbeeld:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>een zakelijke personenauto, bijvoorbeeld gebruikt door de directeur;<\/li>\n\n\n\n<li>een geleasete personenauto;<\/li>\n\n\n\n<li>zakelijk gebruik dat geen vervoersactiviteit is, bijvoorbeeld het bezoeken van klanten.<\/li>\n<\/ul>\n\n\n\n<p>Voor deze auto\u2019s geldt geen KIA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Wanneer kan er toch recht op KIA bestaan?<\/h2>\n\n\n\n<p>Er kan recht op KIA bestaan als de auto wordt gebruikt voor beroepsmatig wegvervoer, bijvoorbeeld:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>taxi;<\/li>\n\n\n\n<li>koeriersdienst;<\/li>\n\n\n\n<li>rijschool;<\/li>\n\n\n\n<li>ambulance of speciaal vervoer.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Belangrijke samenvatting<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gewone personenauto: geen KIA.<\/li>\n\n\n\n<li>Voertuig dat voor beroepsmatig vervoer wordt gebruikt: KIA kan van toepassing zijn.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Belangrijke extra opmerking<\/h2>\n\n\n\n<p>Ook als er geen recht op KIA bestaat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kan de auto nog steeds worden afgeschreven;<\/li>\n\n\n\n<li>blijven de btw-regels en de regels voor priv\u00e9gebruik van toepassing;<\/li>\n\n\n\n<li>kan de auto als bedrijfsmiddel worden opgenomen.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Als je voor je onderneming een auto wilt kopen of leasen, kan onderstaand korte artikel belangrijk voor je zijn. Bij<\/p>\n","protected":false},"author":2,"featured_media":1354,"parent":0,"menu_order":0,"template":"","meta":{"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"knowledge-category":[14,29],"class_list":["post-1357","tudastar","type-tudastar","status-publish","has-post-thumbnail","hentry","knowledge-category-adozas","knowledge-category-koltsegek-elszamolasa"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/tudastar\/1357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/tudastar"}],"about":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/types\/tudastar"}],"author":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/media\/1354"}],"wp:attachment":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/media?parent=1357"}],"wp:term":[{"taxonomy":"knowledge-category","embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/knowledge-category?post=1357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}