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Example: investment in a petrol-powered passenger car

AO
2022-10-26

Question

Dear all,

I notice that many people, myself included, are unsure how to record the investment in a passenger car. Can anyone help me with this calculation?

Example: second-hand (2011) petrol passenger car with CO2 emissions of 106 g/km


Formula:

120% – (0.5% x CO2 emissions x fuel type coefficient) = deductibility result


Calculate emissions:

https://www.lizy.be/nl/tools/aftrekbaarheid-autokosten106 g/km = 70%


Fuel type coefficient:

  • 1 for diesel engines

  • 0.90 for natural gas engines (cNG) and a taxable power < 12 fiscal horsepowerToepassen formule:

    = 120% – (0.5% x 70% x 0.95) = 0.8675 or 86.75%

    My questions:

    1. Is the 0.5% in the formula a fixed number? For example, I feel that I use my car 75% of the time for self-employed activities.

    2. Is 86.75% the deductibility percentage that I can use for the expenses/investment from the purchases of this car? Or what does this state?

I can't follow your formula :)

You state: 120% - (0.5% x CO2 emissions x fuel type coefficient) = deductibility result. That is correct, except that 0.5% is actually 0.5, but perhaps that is what you mean?

The end result is 70% deductible, not what you have to fill in for the CO², I think that's where the confusion lies :)


But on a side note... That's also in Dexxter, you know. If you enter fuel costs, maintenance, insurance, etc. from a passenger car, you have to enter a car.

Dexxter uses that information to do what is necessary, and you can find the impact of that under reports and then summary. There you can find rejected expenses, which is the result of what is "non-deductible" from the above formula.

In your case, that 30% goes into the rejected expenses.

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