{"status":true,"post":{"id":13171,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:22:50","created_at":"2016-03-06T21:00:00.000000Z","updated_at":"2022-10-21T06:22:50.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13171,"is_featured":0,"title":"Gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131","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><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 70. maddesinin birinci f\u0131kras\u0131n\u0131n 1, 2, 4 ve 7 numaral\u0131 bentlerinde yaz\u0131l\u0131 mal ve haklar\u0131n elden \u00e7\u0131kart\u0131lmas\u0131ndan sa\u011flanan kazan\u00e7lar de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak kabul edilmektedir. Bu kazan\u00e7lar;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Arazi, bina, maden sular\u0131, memba sular\u0131, madenler, ta\u015f ocaklar\u0131, kum ve \u00e7ak\u0131l istihsal (\u00fcretim) yerleri, tu\u011fla ve kiremit harmanlar\u0131, tuzlalar ve bunlar\u0131n m\u00fctemmim c\u00fczleri ve teferruatlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Voli mahalleri ve dalyanlar,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Gayrimenkul olarak tescil edilen haklar,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Gemi ve gemi paylar\u0131 ile bilumum motorlu tahmil ve tahliye (y\u00fckleme ve bo\u015faltma) ara\u00e7lar\u0131.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bunlardan ayr\u0131 olarak ger\u00e7ek usulde vergiye tabi \u00e7ift\u00e7ilerin zirai \u00fcretimde kulland\u0131klar\u0131 gayrimenkullerin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar da de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergilendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Ger\u00e7ekte; Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 80. maddesinin 6. bendinde \u2018\u0130ktisap \u015fekli ne olursa olsun (ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) olarak iktisap edilenler hari\u00e7) <\/span><span class=\"large\">70. maddenin birinci f\u0131kras\u0131n\u0131n (1), (2), (4) ve (7) numaral\u0131 bentlerinde yaz\u0131l\u0131 mal (ger\u00e7ek usulde vergiye tabi \u00e7ift\u00e7ilerin zirai istihsalde kulland\u0131klar\u0131 gayrimenkuller dahil) ve haklar\u0131n, iktisap tarihinden ba\u015flayarak 5 y\u0131l i\u00e7inde elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar \u2018de\u011fer art\u0131\u015f kazanc\u0131\u2019 olarak kabul edilmekte olup, elde edilen kazanc\u0131n 2015 y\u0131l\u0131nda 10.600 TL\u2019si, 2016 y\u0131l\u0131nda ise 11.000 TL\u2019si Gelir Vergisi\u2019nden istisna tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Mevcut kanuni d\u00fczenlemeyle \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere s\u00f6z konusu mal ve haklar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar, iktisap tarihinden ba\u015flayarak 5 y\u0131l i\u00e7inde elden \u00e7\u0131kar\u0131ld\u0131klar\u0131 takdirde, de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergilendirilecektir. Ancak; elden \u00e7\u0131karma iktisap tarihinden ba\u015flayarak 5 y\u0131ldan daha fazla bir s\u00fcreyle ger\u00e7ekle\u015fmi\u015fse, elde edilen kazan\u00e7 de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergilendirilmeyecektir.<\/span><\/p>  <p><span class=\"large\">Gayrimenkullerde iktisap T\u00fcrk Medeni Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenebilmektedir. S\u00f6z konusu kanunun 705. maddesi uyar\u0131nca iktisap tapuya tescille olabilmektedir. Bu ba\u011flamda da, kat kar\u015f\u0131l\u0131\u011f\u0131 m\u00fcteahhide veya kooperatiflere verilen arsa kar\u015f\u0131l\u0131\u011f\u0131nda edinilen gayrimenkuller dahil iktisap edilen gayrimenkullerin elden \u00e7\u0131kar\u0131lmas\u0131 halinde, de\u011fer art\u0131\u015f kazanc\u0131n\u0131n tespiti a\u015famas\u0131nda iktisap tarihi olarak gayrimenkullerin tapuya tescil edildi\u011fi tarih esas al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan GVK-76\/2011-2 say\u0131l\u0131 Gelir Vergisi Sirk\u00fcleri\u2019nde gayrimenkullerin tapuya tescil tarihinden \u00f6nce sahibinin fiilen kullan\u0131ma b\u0131rak\u0131ld\u0131\u011f\u0131 baz\u0131 \u00f6zel nitelikli hallerde iktisap tarihi olarak tapuya tescil tarihi yerine s\u00f6z konusu gayrimenkul\u00fcn fiilen kullan\u0131ma b\u0131rak\u0131lma tarihinin kabul edilmesi gerekti\u011fi belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla konut yap\u0131 kooperatifleri, Toplu Konut \u0130daresi veya di\u011fer ger\u00e7ek ve t\u00fczel ki\u015filerden gayrimenkul\u00fc fiilen kullan\u0131ma haz\u0131r \u015fekilde teslim alanlar\u0131n, bu gayrimenkulleri fiilen kulland\u0131klar\u0131n\u0131n; tahsis belgesi, teslim tutanaklar\u0131, su, elektrik, telefon, do\u011falgaz faturalar\u0131 ve benzeri belgelerle tevsik etmeleri (kan\u0131tlamalar\u0131) halinde; tapu tescil i\u015flemi olmasa dahi fiilen kullan\u0131ma b\u0131rak\u0131ld\u0131\u011f\u0131 tarihin iktisap tarihi olarak kabul edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 16 Mart 2010 g\u00fcnl\u00fc verilmi\u015f bulunan 2010\/4-1697 No\u2019lu Genelgesi\u2019nde cins de\u011fi\u015fikli\u011fi (cins tashihi), bir ta\u015f\u0131nmaz mal\u0131n cinsinin, yap\u0131s\u0131z iken yap\u0131l\u0131 veya yap\u0131l\u0131 iken yap\u0131s\u0131z hale; ba\u011f, bah\u00e7e, tarla vb. iken arsa, arazi iken ba\u011f, bah\u00e7e vb. duruma d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in paftas\u0131nda ve tapu sicilinde yap\u0131lan i\u015flem olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan GVK-76\/2011-2 Say\u0131l\u0131 Gelir Vergisi Sirk\u00fcleri\/76\u2019da yer alan a\u00e7\u0131klama uyar\u0131nca arazi vasf\u0131nda iktisap edilen gayrimenkul\u00fcn belediyelerce ifraz ve taksim i\u015flemine tabi tutularak sat\u0131lmas\u0131 halinde, iktisap tarihi olarak arazinin iktisap edildi\u011fi tarih de\u011fil, belediyenin ifraz i\u015flemi sonucu arsa vasf\u0131n\u0131 kazanarak, cins tashihi yap\u0131ld\u0131\u011f\u0131 tarihin esas al\u0131nmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Arsa olarak iktisap edilen gayrimenkul \u00fczerine bina in\u015fa edilmesi veya s\u00f6z konusu gayrimenkul\u00fcn kat kar\u015f\u0131l\u0131\u011f\u0131 verilmesi sonucu al\u0131nan gayrimenkullerin tapuya tescili, cins tashihi say\u0131larak tapuya tescil tarihinin iktisap tarihi olarak kabul edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 80. maddesinin birinci f\u0131kras\u0131n\u0131n 6. bendinin parantez i\u00e7i h\u00fckm\u00fc uyar\u0131nca; ivazs\u0131z \u015fekilde iktisap edilen gayrimenkuller de\u011fer art\u0131\u015f\u0131 kazanc\u0131n\u0131n konusuna girmektedir.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-deger-artis-kazanci","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":201,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":13270,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13171,"locale":"tr","category_id":73,"title":"Gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131","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><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 70. maddesinin birinci f\u0131kras\u0131n\u0131n 1, 2, 4 ve 7 numaral\u0131 bentlerinde yaz\u0131l\u0131 mal ve haklar\u0131n elden \u00e7\u0131kart\u0131lmas\u0131ndan sa\u011flanan kazan\u00e7lar de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak kabul edilmektedir. Bu kazan\u00e7lar;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Arazi, bina, maden sular\u0131, memba sular\u0131, madenler, ta\u015f ocaklar\u0131, kum ve \u00e7ak\u0131l istihsal (\u00fcretim) yerleri, tu\u011fla ve kiremit harmanlar\u0131, tuzlalar ve bunlar\u0131n m\u00fctemmim c\u00fczleri ve teferruatlar\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Voli mahalleri ve dalyanlar,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Gayrimenkul olarak tescil edilen haklar,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Gemi ve gemi paylar\u0131 ile bilumum motorlu tahmil ve tahliye (y\u00fckleme ve bo\u015faltma) ara\u00e7lar\u0131.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bunlardan ayr\u0131 olarak ger\u00e7ek usulde vergiye tabi \u00e7ift\u00e7ilerin zirai \u00fcretimde kulland\u0131klar\u0131 gayrimenkullerin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar da de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergilendirilmektedir.<\/span><\/p>  <p><span class=\"large\">Ger\u00e7ekte; Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 80. maddesinin 6. bendinde \u2018\u0130ktisap \u015fekli ne olursa olsun (ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) olarak iktisap edilenler hari\u00e7) <\/span><span class=\"large\">70. maddenin birinci f\u0131kras\u0131n\u0131n (1), (2), (4) ve (7) numaral\u0131 bentlerinde yaz\u0131l\u0131 mal (ger\u00e7ek usulde vergiye tabi \u00e7ift\u00e7ilerin zirai istihsalde kulland\u0131klar\u0131 gayrimenkuller dahil) ve haklar\u0131n, iktisap tarihinden ba\u015flayarak 5 y\u0131l i\u00e7inde elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar \u2018de\u011fer art\u0131\u015f kazanc\u0131\u2019 olarak kabul edilmekte olup, elde edilen kazanc\u0131n 2015 y\u0131l\u0131nda 10.600 TL\u2019si, 2016 y\u0131l\u0131nda ise 11.000 TL\u2019si Gelir Vergisi\u2019nden istisna tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Mevcut kanuni d\u00fczenlemeyle \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere s\u00f6z konusu mal ve haklar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar, iktisap tarihinden ba\u015flayarak 5 y\u0131l i\u00e7inde elden \u00e7\u0131kar\u0131ld\u0131klar\u0131 takdirde, de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergilendirilecektir. Ancak; elden \u00e7\u0131karma iktisap tarihinden ba\u015flayarak 5 y\u0131ldan daha fazla bir s\u00fcreyle ger\u00e7ekle\u015fmi\u015fse, elde edilen kazan\u00e7 de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergilendirilmeyecektir.<\/span><\/p>  <p><span class=\"large\">Gayrimenkullerde iktisap T\u00fcrk Medeni Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenebilmektedir. S\u00f6z konusu kanunun 705. maddesi uyar\u0131nca iktisap tapuya tescille olabilmektedir. Bu ba\u011flamda da, kat kar\u015f\u0131l\u0131\u011f\u0131 m\u00fcteahhide veya kooperatiflere verilen arsa kar\u015f\u0131l\u0131\u011f\u0131nda edinilen gayrimenkuller dahil iktisap edilen gayrimenkullerin elden \u00e7\u0131kar\u0131lmas\u0131 halinde, de\u011fer art\u0131\u015f kazanc\u0131n\u0131n tespiti a\u015famas\u0131nda iktisap tarihi olarak gayrimenkullerin tapuya tescil edildi\u011fi tarih esas al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan GVK-76\/2011-2 say\u0131l\u0131 Gelir Vergisi Sirk\u00fcleri\u2019nde gayrimenkullerin tapuya tescil tarihinden \u00f6nce sahibinin fiilen kullan\u0131ma b\u0131rak\u0131ld\u0131\u011f\u0131 baz\u0131 \u00f6zel nitelikli hallerde iktisap tarihi olarak tapuya tescil tarihi yerine s\u00f6z konusu gayrimenkul\u00fcn fiilen kullan\u0131ma b\u0131rak\u0131lma tarihinin kabul edilmesi gerekti\u011fi belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla konut yap\u0131 kooperatifleri, Toplu Konut \u0130daresi veya di\u011fer ger\u00e7ek ve t\u00fczel ki\u015filerden gayrimenkul\u00fc fiilen kullan\u0131ma haz\u0131r \u015fekilde teslim alanlar\u0131n, bu gayrimenkulleri fiilen kulland\u0131klar\u0131n\u0131n; tahsis belgesi, teslim tutanaklar\u0131, su, elektrik, telefon, do\u011falgaz faturalar\u0131 ve benzeri belgelerle tevsik etmeleri (kan\u0131tlamalar\u0131) halinde; tapu tescil i\u015flemi olmasa dahi fiilen kullan\u0131ma b\u0131rak\u0131ld\u0131\u011f\u0131 tarihin iktisap tarihi olarak kabul edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 16 Mart 2010 g\u00fcnl\u00fc verilmi\u015f bulunan 2010\/4-1697 No\u2019lu Genelgesi\u2019nde cins de\u011fi\u015fikli\u011fi (cins tashihi), bir ta\u015f\u0131nmaz mal\u0131n cinsinin, yap\u0131s\u0131z iken yap\u0131l\u0131 veya yap\u0131l\u0131 iken yap\u0131s\u0131z hale; ba\u011f, bah\u00e7e, tarla vb. iken arsa, arazi iken ba\u011f, bah\u00e7e vb. duruma d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in paftas\u0131nda ve tapu sicilinde yap\u0131lan i\u015flem olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan GVK-76\/2011-2 Say\u0131l\u0131 Gelir Vergisi Sirk\u00fcleri\/76\u2019da yer alan a\u00e7\u0131klama uyar\u0131nca arazi vasf\u0131nda iktisap edilen gayrimenkul\u00fcn belediyelerce ifraz ve taksim i\u015flemine tabi tutularak sat\u0131lmas\u0131 halinde, iktisap tarihi olarak arazinin iktisap edildi\u011fi tarih de\u011fil, belediyenin ifraz i\u015flemi sonucu arsa vasf\u0131n\u0131 kazanarak, cins tashihi yap\u0131ld\u0131\u011f\u0131 tarihin esas al\u0131nmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Arsa olarak iktisap edilen gayrimenkul \u00fczerine bina in\u015fa edilmesi veya s\u00f6z konusu gayrimenkul\u00fcn kat kar\u015f\u0131l\u0131\u011f\u0131 verilmesi sonucu al\u0131nan gayrimenkullerin tapuya tescili, cins tashihi say\u0131larak tapuya tescil tarihinin iktisap tarihi olarak kabul edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 80. maddesinin birinci f\u0131kras\u0131n\u0131n 6. bendinin parantez i\u00e7i h\u00fckm\u00fc uyar\u0131nca; ivazs\u0131z \u015fekilde iktisap edilen gayrimenkuller de\u011fer art\u0131\u015f\u0131 kazanc\u0131n\u0131n konusuna girmektedir.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-deger-artis-kazanci","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":"Gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":201,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}