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                    	Advies toegevoegd op 26 oktober 2022
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   					   					<h3 class="category">FISCAAL - AFTREKBARE KOSTEN</h3>
   					<h1 class="title">De gewone of bijzondere investeringsaftrek kiezen?</h1>
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                        															<div class="articleIntro">Op de investeringen van 2022 kan uw zaak of kmo-vennootschap onder bepaalde voorwaarden de gewone investeringsaftrek (IA) van 25% toepassen. Voor sommige investeringen is er ook een bijzondere IA en hoewel het tarief daarvan lager is, is het soms toch beter om daarvoor te kiezen. Wanneer is dat? </div>
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		        <li><a href="/fiscaal___aftrekbare_kosten/speciale_investeringsaftrek_verplicht_toepassen_/VLTABWAR_EU24090802/related">Speciale investeringsaftrek verplicht toepassen?</a></li>
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		                <li><a href="/fiscaal___aftrekbare_kosten/hoeveel_notionele_interestaftrek__ni__voor_2022_/VLTABWAR_EU26031201/related">Hoeveel notionele-interestaftrek (NI) voor 2022?</a></li>
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