{"status":true,"post":{"id":24634,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:49:42","created_at":"2021-01-28T21:00:00.000000Z","updated_at":"2022-10-24T11:49:42.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":24634,"is_featured":0,"title":"\u2018Gayrimenkul sermaye irad\u0131\u2019n\u0131n tan\u0131m\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 5\u2019inci b\u00f6l\u00fcm\u00fcnde \u2018gayrimenkul sermaye irad\u0131\u2019n\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015ft\u0131r (Madde 70-74). S\u00f6z konusu b\u00f6l\u00fcm\u00fcn 70\u2019nci maddesinde ifade edildi\u011fi \u00fczere \u201cA\u015fa\u011f\u0131da yaz\u0131l\u0131 mal ve haklar\u0131n sahipleri, mutasarr\u0131flar\u0131 (kullan\u0131c\u0131lar\u0131) zilyetleri (mal \u00fczerindeki fiili hakimiyet sahipleri), irtifak ve intifa hakk\u0131 sahipleri veya kirac\u0131lar\u0131 taraf\u0131ndan kiraya verilmesinden elde edilen iratlar gayrimenkul sermaye iradi say\u0131l\u0131r.\u201d \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Arazi, bina (d\u00f6\u015feli olarak kiraya verilenlerde d\u00f6\u015feme i\u00e7in al\u0131nan kira bedelleri dahildir) maden sular\u0131, menba sular\u0131, madenler, ta\u015f ocaklar\u0131, kum ve \u00e7ak\u0131l istihsal yerleri, tu\u011fla ve kiremit harmanlar\u0131, tuzlalar ve bunlar\u0131n m\u00fctemmim (tamamlay\u0131c\u0131) c\u00fczileri ve teferruat\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gayrimenkullerin ayr\u0131 olarak kiraya verilen m\u00fctemmim (tamamlay\u0131c\u0131) c\u00fczileri ve teferruat\u0131 ile bilumum tesisat\u0131, demirba\u015f e\u015fyas\u0131 ve d\u00f6\u015femeleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gayrimenkul olarak tescil edilen haklar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Arama, i\u015fletme ve imtiyaz haklar\u0131 ve ruhsatlar\u0131 (ihtira berat\u0131n\u0131n mucitleri (yap\u0131c\u0131lar\u0131) veya kanuni miras\u00e7\u0131lar\u0131 taraf\u0131ndan kiralanmas\u0131ndan do\u011fan kazan\u00e7lar serbest meslek kazanc\u0131d\u0131r) alameti farika, marka, ticaret unvan\u0131, her t\u00fcrl\u00fc teknik resim, desen, model, plan ile sinema ve televizyon filmleri, ses ve g\u00f6r\u00fcnt\u00fc bantlar\u0131, sanayi, ticaret ve bilim alanlar\u0131nda elde edilmi\u015f bir tecr\u00fcbeye ait bilgilerle gizli bir form\u00fcl veya bir imalat usul\u00fc \u00fczerindeki kullanma hakk\u0131 veya kullanma imtiyaz\u0131 gibi haklar (bu haklar\u0131n kullan\u0131lmas\u0131 i\u00e7in gerekli malzeme ve te\u00e7hizat bedelleri de gayrimenkul sermaye irad\u0131 say\u0131l\u0131r),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Telif haklar\u0131 (bu haklar\u0131n m\u00fcellifleri (yazarlar\u0131) veya bunlar\u0131n kanuni miras\u00e7\u0131lar\u0131 taraf\u0131ndan kiralanmas\u0131ndan do\u011fan kazan\u00e7lar, serbest meslek kazanc\u0131d\u0131r),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gemi ve gemi paylar\u0131 (motorlu olup olmad\u0131klar\u0131na ve tonilatolar\u0131na bak\u0131lmaz) ile bilumum motorlu tahmil (y\u00fckleme) ve tahliye (bo\u015faltma) vas\u0131talar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Motorlu nakil ve cer vas\u0131talar\u0131, her t\u00fcrl\u00fc motorlu ara\u00e7, makina ve tesisat ile bunlar\u0131n eklentileri.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da yaz\u0131l\u0131 mallar ve haklar ticari veya zirai bir i\u015fletmeye dahil bulundu\u011fu takdirde bunlar\u0131n iratlar\u0131 ticari veya zirai kazanc\u0131n tespitine m\u00fcteallik (y\u00f6nelik) h\u00fck\u00fcmlere g\u00f6re hesaplan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcccarlara ait olsa dahi i\u015fletmeye dahil bulunmayan gayrimenkullerle haklar hakk\u0131nda bu b\u00f6l\u00fcmdeki h\u00fck\u00fcmler uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vakf\u0131n gelirinden hizmet kar\u015f\u0131l\u0131\u011f\u0131 olmayarak al\u0131nan hisseler ile zirai faaliyete bilfiil i\u015ftirak etmeksizin sadece \u00fcr\u00fcnden pay alan arazi sahiplerinin gelirleri Gelir Vergisi Kanunu\u2019nun uygulanmas\u0131nda gayrimenkul sermaye irad\u0131 olarak tan\u0131mlanmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gayrimenkul sermaye iratlar\u0131nda, gayrisafi has\u0131lat, yukar\u0131da daha \u00f6nce yaz\u0131lm\u0131\u015f ve ifade edilmi\u015f olan mal ve haklar\u0131n kiraya verilmesinden bir takvim y\u0131l\u0131 i\u00e7inde o y\u0131la veya ge\u00e7mi\u015f y\u0131llara ait olarak nakden veya aynen tahsil edilen kira bedellerinin tutar\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ay\u0131n olarak tahsil edilen kiralar Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re emsal bedeli ile paraya \u00e7evrilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kirac\u0131 taraf\u0131ndan gayrimenkul\u00fc geni\u015fletecek veya iktisadi de\u011ferini devaml\u0131 suretle art\u0131racak \u015fekilde gayrimenkule ilave edilen k\u0131ymetler, kira m\u00fcddetinin sona ermesinde bedelsiz (k\u0131ymetlerin emsal bedelinden d\u00fc\u015f\u00fck de\u011ferle devri halinde, aradaki fark bedelsiz devir say\u0131lmaktad\u0131r) olarak kiralayana devrolundu\u011fu takdirde, s\u00f6z konusu k\u0131ymetler kiralayan bak\u0131m\u0131ndan, bu tarihte aynen tahsil edilmi\u015f say\u0131lmaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelecek y\u0131llara ait olup pe\u015fin tahsil edilen kiralar, ilgili bulunduklar\u0131 y\u0131llar\u0131n geliri (has\u0131lat\u0131) say\u0131l\u0131r. Ancak \u00f6l\u00fcm ve memleketi terk hallerinde m\u00fckellefiyetin kalkt\u0131\u011f\u0131 tarihi izleyen zamanlara ait olmak \u00fczere pe\u015fin tahsil olunan kiralar m\u00fckellefiyetin kalkt\u0131\u011f\u0131 (sona erdi\u011fi) d\u00f6nemin has\u0131lat\u0131 say\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-sermaye-iradinin-tanimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u2018Gayrimenkul sermaye irad\u0131\u2019n\u0131n tan\u0131m\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1053,"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":24733,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":24634,"locale":"tr","category_id":73,"title":"\u2018Gayrimenkul sermaye irad\u0131\u2019n\u0131n tan\u0131m\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 5\u2019inci b\u00f6l\u00fcm\u00fcnde \u2018gayrimenkul sermaye irad\u0131\u2019n\u0131n tan\u0131m\u0131 yap\u0131lm\u0131\u015ft\u0131r (Madde 70-74). S\u00f6z konusu b\u00f6l\u00fcm\u00fcn 70\u2019nci maddesinde ifade edildi\u011fi \u00fczere \u201cA\u015fa\u011f\u0131da yaz\u0131l\u0131 mal ve haklar\u0131n sahipleri, mutasarr\u0131flar\u0131 (kullan\u0131c\u0131lar\u0131) zilyetleri (mal \u00fczerindeki fiili hakimiyet sahipleri), irtifak ve intifa hakk\u0131 sahipleri veya kirac\u0131lar\u0131 taraf\u0131ndan kiraya verilmesinden elde edilen iratlar gayrimenkul sermaye iradi say\u0131l\u0131r.\u201d \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Arazi, bina (d\u00f6\u015feli olarak kiraya verilenlerde d\u00f6\u015feme i\u00e7in al\u0131nan kira bedelleri dahildir) maden sular\u0131, menba sular\u0131, madenler, ta\u015f ocaklar\u0131, kum ve \u00e7ak\u0131l istihsal yerleri, tu\u011fla ve kiremit harmanlar\u0131, tuzlalar ve bunlar\u0131n m\u00fctemmim (tamamlay\u0131c\u0131) c\u00fczileri ve teferruat\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gayrimenkullerin ayr\u0131 olarak kiraya verilen m\u00fctemmim (tamamlay\u0131c\u0131) c\u00fczileri ve teferruat\u0131 ile bilumum tesisat\u0131, demirba\u015f e\u015fyas\u0131 ve d\u00f6\u015femeleri,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gayrimenkul olarak tescil edilen haklar,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Arama, i\u015fletme ve imtiyaz haklar\u0131 ve ruhsatlar\u0131 (ihtira berat\u0131n\u0131n mucitleri (yap\u0131c\u0131lar\u0131) veya kanuni miras\u00e7\u0131lar\u0131 taraf\u0131ndan kiralanmas\u0131ndan do\u011fan kazan\u00e7lar serbest meslek kazanc\u0131d\u0131r) alameti farika, marka, ticaret unvan\u0131, her t\u00fcrl\u00fc teknik resim, desen, model, plan ile sinema ve televizyon filmleri, ses ve g\u00f6r\u00fcnt\u00fc bantlar\u0131, sanayi, ticaret ve bilim alanlar\u0131nda elde edilmi\u015f bir tecr\u00fcbeye ait bilgilerle gizli bir form\u00fcl veya bir imalat usul\u00fc \u00fczerindeki kullanma hakk\u0131 veya kullanma imtiyaz\u0131 gibi haklar (bu haklar\u0131n kullan\u0131lmas\u0131 i\u00e7in gerekli malzeme ve te\u00e7hizat bedelleri de gayrimenkul sermaye irad\u0131 say\u0131l\u0131r),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Telif haklar\u0131 (bu haklar\u0131n m\u00fcellifleri (yazarlar\u0131) veya bunlar\u0131n kanuni miras\u00e7\u0131lar\u0131 taraf\u0131ndan kiralanmas\u0131ndan do\u011fan kazan\u00e7lar, serbest meslek kazanc\u0131d\u0131r),<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Gemi ve gemi paylar\u0131 (motorlu olup olmad\u0131klar\u0131na ve tonilatolar\u0131na bak\u0131lmaz) ile bilumum motorlu tahmil (y\u00fckleme) ve tahliye (bo\u015faltma) vas\u0131talar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Motorlu nakil ve cer vas\u0131talar\u0131, her t\u00fcrl\u00fc motorlu ara\u00e7, makina ve tesisat ile bunlar\u0131n eklentileri.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da yaz\u0131l\u0131 mallar ve haklar ticari veya zirai bir i\u015fletmeye dahil bulundu\u011fu takdirde bunlar\u0131n iratlar\u0131 ticari veya zirai kazanc\u0131n tespitine m\u00fcteallik (y\u00f6nelik) h\u00fck\u00fcmlere g\u00f6re hesaplan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcccarlara ait olsa dahi i\u015fletmeye dahil bulunmayan gayrimenkullerle haklar hakk\u0131nda bu b\u00f6l\u00fcmdeki h\u00fck\u00fcmler uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vakf\u0131n gelirinden hizmet kar\u015f\u0131l\u0131\u011f\u0131 olmayarak al\u0131nan hisseler ile zirai faaliyete bilfiil i\u015ftirak etmeksizin sadece \u00fcr\u00fcnden pay alan arazi sahiplerinin gelirleri Gelir Vergisi Kanunu\u2019nun uygulanmas\u0131nda gayrimenkul sermaye irad\u0131 olarak tan\u0131mlanmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gayrimenkul sermaye iratlar\u0131nda, gayrisafi has\u0131lat, yukar\u0131da daha \u00f6nce yaz\u0131lm\u0131\u015f ve ifade edilmi\u015f olan mal ve haklar\u0131n kiraya verilmesinden bir takvim y\u0131l\u0131 i\u00e7inde o y\u0131la veya ge\u00e7mi\u015f y\u0131llara ait olarak nakden veya aynen tahsil edilen kira bedellerinin tutar\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ay\u0131n olarak tahsil edilen kiralar Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re emsal bedeli ile paraya \u00e7evrilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kirac\u0131 taraf\u0131ndan gayrimenkul\u00fc geni\u015fletecek veya iktisadi de\u011ferini devaml\u0131 suretle art\u0131racak \u015fekilde gayrimenkule ilave edilen k\u0131ymetler, kira m\u00fcddetinin sona ermesinde bedelsiz (k\u0131ymetlerin emsal bedelinden d\u00fc\u015f\u00fck de\u011ferle devri halinde, aradaki fark bedelsiz devir say\u0131lmaktad\u0131r) olarak kiralayana devrolundu\u011fu takdirde, s\u00f6z konusu k\u0131ymetler kiralayan bak\u0131m\u0131ndan, bu tarihte aynen tahsil edilmi\u015f say\u0131lmaktad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelecek y\u0131llara ait olup pe\u015fin tahsil edilen kiralar, ilgili bulunduklar\u0131 y\u0131llar\u0131n geliri (has\u0131lat\u0131) say\u0131l\u0131r. Ancak \u00f6l\u00fcm ve memleketi terk hallerinde m\u00fckellefiyetin kalkt\u0131\u011f\u0131 tarihi izleyen zamanlara ait olmak \u00fczere pe\u015fin tahsil olunan kiralar m\u00fckellefiyetin kalkt\u0131\u011f\u0131 (sona erdi\u011fi) d\u00f6nemin has\u0131lat\u0131 say\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-sermaye-iradinin-tanimi","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":"\u2018Gayrimenkul sermaye irad\u0131\u2019n\u0131n tan\u0131m\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1053,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}