{"status":true,"post":{"id":24766,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:53:19","created_at":"2021-02-04T21:00:00.000000Z","updated_at":"2022-10-24T11:53:19.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":24766,"is_featured":0,"title":"De\u011ferli konut vergisi uygulamas\u0131nda \u00f6zellikli durumlar","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisi uygulamas\u0131 konusundaki baz\u0131 \u00f6zellikli durumlar\u0131n a\u00e7\u0131klamas\u0131na bu yaz\u0131m\u0131zda devam edece\u011fiz. De\u011ferli konut vergisi uygulamas\u0131nda ge\u00e7en yaz\u0131m\u0131zda bahsetti\u011fimiz gibi motorlu ta\u015f\u0131tlar vergisi uygulamas\u0131na benzer bir \u00f6zellik s\u00f6z konusu. Arada temeliki farkl\u0131l\u0131k bulunuyor.<\/span><\/p>  <p><span class=\"large\">1. Motorlu ta\u015f\u0131tlar vergisi otomatik olarak tarh ve tahakkuk etmekte iken, de\u011ferli konut vergisi i\u00e7in ilgili y\u0131l\u0131n \u015fubat <\/span><span class=\"large\">ay\u0131 i\u00e7erisinde beyanname verilmesinin gerekli olmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">2. Motorlu ta\u015f\u0131tlar vergisi ta\u015f\u0131t\u0131n tescili ile ba\u015flamakta iken, de\u011ferli konut vergisi sahip olunan birden fazla de\u011ferli konut vergisine tabi konutlar\u0131n de\u011feri d\u00fc\u015f\u00fck olan birinciden sonrakiler i\u00e7in ve takip eden y\u0131ldan ba\u015flamas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>T\u00dcZEL K\u0130\u015e\u0130LER \u0130\u00c7\u0130N DE\u011eERL\u0130 KONUT VERG\u0130S\u0130 M\u00dcKELLEF\u0130YET\u0130 VAR MI?<\/strong><\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki a\u00e7\u0131klamadan \u00e7\u0131kan sonu\u00e7, de\u011ferli konut vergisinde m\u00fckellefiyeti belirleyen temel \u00f6l\u00e7\u00fcn\u00fcn vergileme \u00f6l\u00e7\u00fclerine sahip birden fazla konutun bulunmas\u0131d\u0131r. Bu nedenle anonim veya limited \u015firketin aktifinde yer alan de\u011ferli konut vergisi kapsam\u0131na giren birden fazla konut bulunmas\u0131 halinde \u015firketin de de\u011ferli konut vergisi m\u00fckellefi olmas\u0131 s\u00f6z konusu. M\u00fckellefiyet ve muafiyet, de\u011ferli konut vergisi kapsam\u0131na giren birden fazla konutun bulunup bulunmamas\u0131na ba\u011fl\u0131, ger\u00e7ek ya da t\u00fczel ki\u015fi olmas\u0131n\u0131n m\u00fckellefiyeti etkileyen bir \u00f6zelli\u011fi s\u00f6z konusu de\u011fil. Bu nedenledir ki, Genel Tebli\u011f\u2019de; \u201cGenel ve \u00f6zel b\u00fct\u00e7eli idarelerin, belediyelerin, \u00fcniversitelerin ve Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n maliki oldu\u011fu mesken nitelikli ta\u015f\u0131nmazlar de\u011ferli konut vergisinden muaft\u0131r. Bu kurumlar\u0131n intifa hakk\u0131na sahip olduklar\u0131 mesken nitelikli ta\u015f\u0131nmazlar da de\u011ferli konut vergisinden muaft\u0131r ve vergi, s\u00f6z konusu ta\u015f\u0131nmazlar\u0131n kuru m\u00fclkiyet sahiplerinden de aranmaz\u201d \u015feklinde d\u00fczenleme mevcut. <\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisine ili\u015fkin a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 tebli\u011fde \u00f6zellikle m\u00fckellefiyetin ba\u015flamas\u0131 ve bitmesine ili\u015fkin a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 \u00fc\u00e7\u00fcnc\u00fc maddede ilk bak\u0131\u015fta adeta tek konutu bulunanlar\u0131n da de\u011ferli konut vergisi m\u00fckellefi olmas\u0131 gerekti\u011fi gibi bir anlam \u00e7\u0131kabilir. Fakat ayn\u0131 madde i\u00e7erisindeki \u00f6rneklere bak\u0131ld\u0131\u011f\u0131nda kanun de\u011fi\u015fikli\u011fine uygun olarak vergileme \u00f6l\u00e7\u00fclerini yakalayan tek konutu bulunanlar\u0131n de\u011fil, birden fazla konut kullananlar\u0131n verginin m\u00fckellefi oldu\u011fu sonucu ortaya \u00e7\u0131kar. Kanun de\u011fi\u015fikli\u011finde d\u00fczenlemenin yeniden ele al\u0131nmas\u0131ndaki en temel de\u011fi\u015fiklik de zaten buradad\u0131r. De\u011ferli konut vergisi uygulamas\u0131 bu y\u00f6n\u00fcyle ilk d\u00fczenlemedeki ciddi ma\u011fduriyetlere yol a\u00e7abilme endi\u015fesini ortadan kald\u0131rd\u0131. <\/span><\/p>  <p><span class=\"large\">\u0130lk d\u00fczenlemede, \u00f6zellikle miras yoluyla intikal eden tek konutu bulunan ve ba\u015fkaca geliri bulunmayanlar\u0131n vergiyi \u00f6deme imkanlar\u0131n\u0131n olmayaca\u011f\u0131 \u00e7ok a\u00e7\u0131k bir \u015fekilde dile getirilmi\u015f ve daha sonraki d\u00fczenleme ile bu sak\u0131ncalar\u0131 ortadan kald\u0131rmak \u00fczere birden fazla de\u011ferli konut vergisine tabi konut bulunmas\u0131 \u015fart\u0131 kanun metnine eklenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\"><strong>M\u00dcTEAHH\u0130TLER\u0130N EL\u0130NDE BULUNAN KONUTLARDA DURUM<\/strong><\/span><\/p>  <p><span class=\"large\">Tebli\u011fde konu net bir \u015fekilde a\u00e7\u0131klanm\u0131\u015f olup aynen \u015f\u00f6yledir: \u201cEsas faaliyet konusu bina in\u015fas\u0131 olanlar\u0131n i\u015fletmelerine kay\u0131tl\u0131 bulunan ve hen\u00fcz ilk sat\u0131\u015fa, devir ve temlike konu edilmemi\u015f yeni in\u015fa edilen mesken nitelikli ta\u015f\u0131nmazlar ilk sat\u0131\u015fa, devir ve temlike konu edilmedi\u011fi s\u00fcrece vergiden muaft\u0131r. Bu muafiyet h\u00fckm\u00fc arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde s\u00f6zle\u015fme gere\u011fi taahh\u00fct i\u015fini \u00fcstlenen m\u00fcteahhide kalan mesken nitelikli ta\u015f\u0131nmazlar i\u00e7in de uygulan\u0131r. S\u00f6z konusu ta\u015f\u0131nmazlar\u0131n kiraya verilmesi veya sair surette kullan\u0131lmas\u0131 durumunda muafiyetten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.\u201d<\/span><\/p>  <p><span class=\"large\">Bize g\u00f6re de tebli\u011fdeki bu a\u00e7\u0131klama gayet yeterli ve hakkaniyetlidir. <\/span><\/p>  <p><span class=\"large\"><strong>HER MESKEN \u0130\u00c7\u0130N \u0130ST\u0130SNA AYRI UYGULANACAK <\/strong><\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisi uygulamas\u0131nda \u00f6nemli bir ayr\u0131nt\u0131 tebli\u011fde a\u00e7\u0131k olarak anlat\u0131ld\u0131\u011f\u0131 \u00fczere kapsama giren ve vergileme yap\u0131lmas\u0131 gereken birinciden sonraki her konut i\u00e7in istisna tutar\u0131 ayr\u0131 ayr\u0131 uygulan\u0131r. B\u00f6ylece de\u011ferli konut vergisi oranlar\u0131 sadece istisna haddini a\u015fan k\u0131s\u0131mlar i\u00e7in uygulanaca\u011f\u0131ndan vergi y\u00fck\u00fc \u00f6nemli \u00f6l\u00e7\u00fcde makul hale gelir. <\/span><\/p>  <p><span class=\"large\"><strong>2021 YILI \u0130\u00c7\u0130N VERG\u0130 TAR\u0130FES\u0130 <\/strong><\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri:<\/span><\/p>  <ul>   <li><span class=\"large\"> 5.227 000 TL ile 7.841.000 TL aras\u0131nda olanlar (bu tutar dahil) 5.227.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in: Binde 3<\/span><\/li>   <li><span class=\"large\"> 10.455.000 TL\u2019ye kadar olanlar (bu tutar dahil) 7.7841.000 TL\u2019si i\u00e7in 7.842 TL, fazlas\u0131 i\u00e7in: Binde 6<\/span><\/li>   <li><span class=\"large\"> 10.455.000 TL\u2019den fazla olanlar 10.455.000 TL\u2019si i\u00e7in 23.526 TL, fazlas\u0131 i\u00e7in: Binde 10<\/span><\/li>  <\/ul>  <p><span class=\"large\"><\/span><\/p>  \t\t\t\t","slug":"degerli-konut-vergisi-uygulamasinda-ozellikli-durumlar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011ferli konut vergisi uygulamas\u0131nda \u00f6zellikli durumlar","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1168,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":24865,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":24766,"locale":"tr","category_id":73,"title":"De\u011ferli konut vergisi uygulamas\u0131nda \u00f6zellikli durumlar","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisi uygulamas\u0131 konusundaki baz\u0131 \u00f6zellikli durumlar\u0131n a\u00e7\u0131klamas\u0131na bu yaz\u0131m\u0131zda devam edece\u011fiz. De\u011ferli konut vergisi uygulamas\u0131nda ge\u00e7en yaz\u0131m\u0131zda bahsetti\u011fimiz gibi motorlu ta\u015f\u0131tlar vergisi uygulamas\u0131na benzer bir \u00f6zellik s\u00f6z konusu. Arada temeliki farkl\u0131l\u0131k bulunuyor.<\/span><\/p>  <p><span class=\"large\">1. Motorlu ta\u015f\u0131tlar vergisi otomatik olarak tarh ve tahakkuk etmekte iken, de\u011ferli konut vergisi i\u00e7in ilgili y\u0131l\u0131n \u015fubat <\/span><span class=\"large\">ay\u0131 i\u00e7erisinde beyanname verilmesinin gerekli olmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">2. Motorlu ta\u015f\u0131tlar vergisi ta\u015f\u0131t\u0131n tescili ile ba\u015flamakta iken, de\u011ferli konut vergisi sahip olunan birden fazla de\u011ferli konut vergisine tabi konutlar\u0131n de\u011feri d\u00fc\u015f\u00fck olan birinciden sonrakiler i\u00e7in ve takip eden y\u0131ldan ba\u015flamas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>T\u00dcZEL K\u0130\u015e\u0130LER \u0130\u00c7\u0130N DE\u011eERL\u0130 KONUT VERG\u0130S\u0130 M\u00dcKELLEF\u0130YET\u0130 VAR MI?<\/strong><\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki a\u00e7\u0131klamadan \u00e7\u0131kan sonu\u00e7, de\u011ferli konut vergisinde m\u00fckellefiyeti belirleyen temel \u00f6l\u00e7\u00fcn\u00fcn vergileme \u00f6l\u00e7\u00fclerine sahip birden fazla konutun bulunmas\u0131d\u0131r. Bu nedenle anonim veya limited \u015firketin aktifinde yer alan de\u011ferli konut vergisi kapsam\u0131na giren birden fazla konut bulunmas\u0131 halinde \u015firketin de de\u011ferli konut vergisi m\u00fckellefi olmas\u0131 s\u00f6z konusu. M\u00fckellefiyet ve muafiyet, de\u011ferli konut vergisi kapsam\u0131na giren birden fazla konutun bulunup bulunmamas\u0131na ba\u011fl\u0131, ger\u00e7ek ya da t\u00fczel ki\u015fi olmas\u0131n\u0131n m\u00fckellefiyeti etkileyen bir \u00f6zelli\u011fi s\u00f6z konusu de\u011fil. Bu nedenledir ki, Genel Tebli\u011f\u2019de; \u201cGenel ve \u00f6zel b\u00fct\u00e7eli idarelerin, belediyelerin, \u00fcniversitelerin ve Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n maliki oldu\u011fu mesken nitelikli ta\u015f\u0131nmazlar de\u011ferli konut vergisinden muaft\u0131r. Bu kurumlar\u0131n intifa hakk\u0131na sahip olduklar\u0131 mesken nitelikli ta\u015f\u0131nmazlar da de\u011ferli konut vergisinden muaft\u0131r ve vergi, s\u00f6z konusu ta\u015f\u0131nmazlar\u0131n kuru m\u00fclkiyet sahiplerinden de aranmaz\u201d \u015feklinde d\u00fczenleme mevcut. <\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisine ili\u015fkin a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 tebli\u011fde \u00f6zellikle m\u00fckellefiyetin ba\u015flamas\u0131 ve bitmesine ili\u015fkin a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 \u00fc\u00e7\u00fcnc\u00fc maddede ilk bak\u0131\u015fta adeta tek konutu bulunanlar\u0131n da de\u011ferli konut vergisi m\u00fckellefi olmas\u0131 gerekti\u011fi gibi bir anlam \u00e7\u0131kabilir. Fakat ayn\u0131 madde i\u00e7erisindeki \u00f6rneklere bak\u0131ld\u0131\u011f\u0131nda kanun de\u011fi\u015fikli\u011fine uygun olarak vergileme \u00f6l\u00e7\u00fclerini yakalayan tek konutu bulunanlar\u0131n de\u011fil, birden fazla konut kullananlar\u0131n verginin m\u00fckellefi oldu\u011fu sonucu ortaya \u00e7\u0131kar. Kanun de\u011fi\u015fikli\u011finde d\u00fczenlemenin yeniden ele al\u0131nmas\u0131ndaki en temel de\u011fi\u015fiklik de zaten buradad\u0131r. De\u011ferli konut vergisi uygulamas\u0131 bu y\u00f6n\u00fcyle ilk d\u00fczenlemedeki ciddi ma\u011fduriyetlere yol a\u00e7abilme endi\u015fesini ortadan kald\u0131rd\u0131. <\/span><\/p>  <p><span class=\"large\">\u0130lk d\u00fczenlemede, \u00f6zellikle miras yoluyla intikal eden tek konutu bulunan ve ba\u015fkaca geliri bulunmayanlar\u0131n vergiyi \u00f6deme imkanlar\u0131n\u0131n olmayaca\u011f\u0131 \u00e7ok a\u00e7\u0131k bir \u015fekilde dile getirilmi\u015f ve daha sonraki d\u00fczenleme ile bu sak\u0131ncalar\u0131 ortadan kald\u0131rmak \u00fczere birden fazla de\u011ferli konut vergisine tabi konut bulunmas\u0131 \u015fart\u0131 kanun metnine eklenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\"><strong>M\u00dcTEAHH\u0130TLER\u0130N EL\u0130NDE BULUNAN KONUTLARDA DURUM<\/strong><\/span><\/p>  <p><span class=\"large\">Tebli\u011fde konu net bir \u015fekilde a\u00e7\u0131klanm\u0131\u015f olup aynen \u015f\u00f6yledir: \u201cEsas faaliyet konusu bina in\u015fas\u0131 olanlar\u0131n i\u015fletmelerine kay\u0131tl\u0131 bulunan ve hen\u00fcz ilk sat\u0131\u015fa, devir ve temlike konu edilmemi\u015f yeni in\u015fa edilen mesken nitelikli ta\u015f\u0131nmazlar ilk sat\u0131\u015fa, devir ve temlike konu edilmedi\u011fi s\u00fcrece vergiden muaft\u0131r. Bu muafiyet h\u00fckm\u00fc arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde s\u00f6zle\u015fme gere\u011fi taahh\u00fct i\u015fini \u00fcstlenen m\u00fcteahhide kalan mesken nitelikli ta\u015f\u0131nmazlar i\u00e7in de uygulan\u0131r. S\u00f6z konusu ta\u015f\u0131nmazlar\u0131n kiraya verilmesi veya sair surette kullan\u0131lmas\u0131 durumunda muafiyetten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.\u201d<\/span><\/p>  <p><span class=\"large\">Bize g\u00f6re de tebli\u011fdeki bu a\u00e7\u0131klama gayet yeterli ve hakkaniyetlidir. <\/span><\/p>  <p><span class=\"large\"><strong>HER MESKEN \u0130\u00c7\u0130N \u0130ST\u0130SNA AYRI UYGULANACAK <\/strong><\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisi uygulamas\u0131nda \u00f6nemli bir ayr\u0131nt\u0131 tebli\u011fde a\u00e7\u0131k olarak anlat\u0131ld\u0131\u011f\u0131 \u00fczere kapsama giren ve vergileme yap\u0131lmas\u0131 gereken birinciden sonraki her konut i\u00e7in istisna tutar\u0131 ayr\u0131 ayr\u0131 uygulan\u0131r. B\u00f6ylece de\u011ferli konut vergisi oranlar\u0131 sadece istisna haddini a\u015fan k\u0131s\u0131mlar i\u00e7in uygulanaca\u011f\u0131ndan vergi y\u00fck\u00fc \u00f6nemli \u00f6l\u00e7\u00fcde makul hale gelir. <\/span><\/p>  <p><span class=\"large\"><strong>2021 YILI \u0130\u00c7\u0130N VERG\u0130 TAR\u0130FES\u0130 <\/strong><\/span><\/p>  <p><span class=\"large\">De\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri:<\/span><\/p>  <ul>   <li><span class=\"large\"> 5.227 000 TL ile 7.841.000 TL aras\u0131nda olanlar (bu tutar dahil) 5.227.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in: Binde 3<\/span><\/li>   <li><span class=\"large\"> 10.455.000 TL\u2019ye kadar olanlar (bu tutar dahil) 7.7841.000 TL\u2019si i\u00e7in 7.842 TL, fazlas\u0131 i\u00e7in: Binde 6<\/span><\/li>   <li><span class=\"large\"> 10.455.000 TL\u2019den fazla olanlar 10.455.000 TL\u2019si i\u00e7in 23.526 TL, fazlas\u0131 i\u00e7in: Binde 10<\/span><\/li>  <\/ul>  <p><span class=\"large\"><\/span><\/p>  \t\t\t\t","slug":"degerli-konut-vergisi-uygulamasinda-ozellikli-durumlar","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011ferli konut vergisi uygulamas\u0131nda \u00f6zellikli durumlar","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1168,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}