{"status":true,"post":{"id":34888,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:54:00","created_at":"2022-09-18T21:00:00.000000Z","updated_at":"2022-10-24T18:54:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34888,"is_featured":0,"title":"Gayrimenkul yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131na ili\u015fkin istisna","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 ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 5\u2019inci maddesi istisnalar\u0131 d\u00fczenlemektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7394 say\u0131l\u0131 kanunla kurumlar vergisi istisnalar\u0131na ili\u015fkin maddede \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. De\u011fi\u015fiklikleri d\u00fczenleyen bu kanun, 15 Nisan 2022 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Bu yaz\u0131m\u0131zda \u00f6nce kanun ile getirilen yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131na ili\u015fkin istisnalara dikkat \u00e7ekece\u011fiz. Devam\u0131nda biraz kar\u0131\u015f\u0131k g\u00f6r\u00fcnen bir konuya a\u00e7\u0131kl\u0131k getirmeye \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>7494 SAYILI KANUNLA GET\u0130R\u0130LEN \u0130ST\u0130SNALAR<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> Kanunun 5\u2019inci maddesinin 1\u2019inci f\u0131kras\u0131 (a) bendinin 3 numaral\u0131 alt bendinde yap\u0131lan d\u00fczenleme ile giri\u015fim sermayesi yat\u0131r\u0131m fonu ve ortakl\u0131klar\u0131n\u0131n k\u00e2r paylar\u0131na ilave olarak kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan kazan\u00e7lar da istisna kapsam\u0131na dahil edilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5\u2019inci maddenin 1 numaral\u0131 f\u0131kras\u0131n\u0131 a\/4 numaral\u0131 alt bendinde yap\u0131lan d\u00fczenleme ile portf\u00f6y\u00fcnde yabanc\u0131 para birimi cinsinden varl\u0131k ve alt\u0131n ile di\u011fer k\u0131ymetli madenler ve bunlara dayal\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 bulunan yat\u0131r\u0131m fonlar\u0131ndan elde edilen kazan\u00e7lar hari\u00e7, tam m\u00fckellefiyete tabi yat\u0131r\u0131m fonlar\u0131 kat\u0131lma paylar\u0131n\u0131n kat\u0131lma paylar\u0131ndan elde edilen k\u00e2r paylar\u0131 ile bu kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirlerinin kurumlar vergisinden istisna olmas\u0131na a\u00e7\u0131kl\u0131k getirilmi\u015f oldu. Burada alt\u0131 \u00e7izilmesi gereken konu, bu fonlar\u0131n istisnadan yararlanabilmeleri i\u00e7in portf\u00f6y\u00fcnde yabanc\u0131 para, alt\u0131n veya di\u011fer k\u0131ymetli maden t\u00fcr\u00fcnden varl\u0131k bulundurmamalar\u0131d\u0131r. Madde ile getirilen d\u00fczenlemeyle bir nevi y\u00fcr\u00fct\u00fclmekte olan ekonomi politikas\u0131n\u0131 delici mahiyette bir duruma sebebiyet verilmemesi anlam\u0131nda yabanc\u0131 para ve k\u0131ymetli madenleri bulunduran fonlar hari\u00e7 tutulmu\u015ftur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca ekran\u0131n alt bent h\u00fckm\u00fc ile de bu istisnan\u0131n; istisna kazan\u00e7lara kaynak olu\u015fturan yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131n\u0131n Vergi Usul Kanunu\u2019nun 279. maddesi kapsam\u0131ndaki de\u011ferlemesinden kaynaklanan de\u011fer art\u0131\u015flar\u0131n\u0131n da ayn\u0131 kapsamda istisna olarak de\u011ferlendirilece\u011fi netle\u015ftirilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>ALTYAPI YATIRIM ORTAKLIKLARI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kanunla getirilen bir di\u011fer istisna da; T\u00fcrkiye\u2019de kurulu gayrimenkul yat\u0131r\u0131m fonlar\u0131 ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisinde istisna edilmesine ili\u015fkin h\u00fckm\u00fcn bir nevi a\u00e7\u0131klamas\u0131 mahiyetindedir. 5\u2019inci maddenin 1 numaral\u0131 f\u0131kras\u0131n\u0131n d\/4 alt bendinde yer alan bu d\u00fczenleme ile altyap\u0131 gayrimenkul yat\u0131r\u0131m fonlar\u0131 ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n bu istisna h\u00fckm\u00fc d\u0131\u015f\u0131nda tutulmas\u0131na a\u00e7\u0131kl\u0131k getirilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Madde gerek\u00e7esinde de bu h\u00fck\u00fcm ile temel amac\u0131 aynen a\u015fa\u011f\u0131daki \u015fekilde a\u00e7\u0131klanm\u0131\u015ft\u0131r: \u201cSermaye piyasalar\u0131na ili\u015fkin d\u00fczenlemeler \u00e7er\u00e7evesinde zamanla gayrimenkul d\u0131\u015f\u0131ndaki varl\u0131klara yat\u0131r\u0131m yapan, m\u00fcnhas\u0131ran altyap\u0131 yat\u0131r\u0131m ve hizmetlerinden olu\u015fan portf\u00f6y\u00fc i\u015fletecek ortakl\u0131klar gibi yap\u0131lar\u0131n da gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131 kapsam\u0131nda de\u011ferlendirilebildi\u011fi g\u00f6r\u00fclmektedir. Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 unvan\u0131n\u0131 kullanan ama esas faaliyet konusu gayrimenkullerle ilgili portf\u00f6y i\u015fletmecili\u011fi olmayan bu m\u00fckelleflerin istisna kapsam\u0131nda olup olmad\u0131klar\u0131 hususunda yarg\u0131ya ta\u015f\u0131nan ihtilaflar s\u00f6z konusu olmaktad\u0131r. Yap\u0131lan de\u011fi\u015fiklikle m\u00fcnhas\u0131ran altyap\u0131 yat\u0131r\u0131m ve hizmetlerinden olu\u015fan portf\u00f6y\u00fc i\u015fletecek gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 gibi esas faaliyet konusu gayrimenkullerle ilgili portf\u00f6y i\u015fletmecili\u011fi olmayan gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n istisna kapsam\u0131nda olmad\u0131\u011f\u0131 hususuna a\u00e7\u0131kl\u0131k getirilmektedir.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KATILMA BELGELER\u0130N\u0130N FONA \u0130ADE DI\u015eINDA SATI\u015eI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kanun ile Kurumlar Vergisi Kanunu\u2019nun 5\u2019inci maddesinin 1 numaral\u0131 f\u0131kras\u0131n\u0131n (e) bendine yap\u0131lan bir ilave ile portf\u00f6y kazan\u00e7lar\u0131 kurumlar vergisinden istisna edilen yat\u0131r\u0131m fonlar\u0131 kat\u0131lma belgelerini 2 y\u0131ldan fazla elinde tutan tam m\u00fckellef kurumlar\u0131n, bu kat\u0131lma belgelerinin sat\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n y\u00fczde 75\u2019i kurumlar vergisinden istisna edilerek bu konuda uygulama birli\u011fi sa\u011flanmas\u0131 hedeflenmi\u015ftir.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-yatirim-fon-ve-ortakliklarinin-kazanclarina-iliskin-istisna","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gayrimenkul yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131na ili\u015fkin istisna","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1108,"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":34987,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34888,"locale":"tr","category_id":73,"title":"Gayrimenkul yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131na ili\u015fkin istisna","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 ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 5\u2019inci maddesi istisnalar\u0131 d\u00fczenlemektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7394 say\u0131l\u0131 kanunla kurumlar vergisi istisnalar\u0131na ili\u015fkin maddede \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. De\u011fi\u015fiklikleri d\u00fczenleyen bu kanun, 15 Nisan 2022 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Bu yaz\u0131m\u0131zda \u00f6nce kanun ile getirilen yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131na ili\u015fkin istisnalara dikkat \u00e7ekece\u011fiz. Devam\u0131nda biraz kar\u0131\u015f\u0131k g\u00f6r\u00fcnen bir konuya a\u00e7\u0131kl\u0131k getirmeye \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>7494 SAYILI KANUNLA GET\u0130R\u0130LEN \u0130ST\u0130SNALAR<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> Kanunun 5\u2019inci maddesinin 1\u2019inci f\u0131kras\u0131 (a) bendinin 3 numaral\u0131 alt bendinde yap\u0131lan d\u00fczenleme ile giri\u015fim sermayesi yat\u0131r\u0131m fonu ve ortakl\u0131klar\u0131n\u0131n k\u00e2r paylar\u0131na ilave olarak kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan kazan\u00e7lar da istisna kapsam\u0131na dahil edilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5\u2019inci maddenin 1 numaral\u0131 f\u0131kras\u0131n\u0131 a\/4 numaral\u0131 alt bendinde yap\u0131lan d\u00fczenleme ile portf\u00f6y\u00fcnde yabanc\u0131 para birimi cinsinden varl\u0131k ve alt\u0131n ile di\u011fer k\u0131ymetli madenler ve bunlara dayal\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 bulunan yat\u0131r\u0131m fonlar\u0131ndan elde edilen kazan\u00e7lar hari\u00e7, tam m\u00fckellefiyete tabi yat\u0131r\u0131m fonlar\u0131 kat\u0131lma paylar\u0131n\u0131n kat\u0131lma paylar\u0131ndan elde edilen k\u00e2r paylar\u0131 ile bu kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirlerinin kurumlar vergisinden istisna olmas\u0131na a\u00e7\u0131kl\u0131k getirilmi\u015f oldu. Burada alt\u0131 \u00e7izilmesi gereken konu, bu fonlar\u0131n istisnadan yararlanabilmeleri i\u00e7in portf\u00f6y\u00fcnde yabanc\u0131 para, alt\u0131n veya di\u011fer k\u0131ymetli maden t\u00fcr\u00fcnden varl\u0131k bulundurmamalar\u0131d\u0131r. Madde ile getirilen d\u00fczenlemeyle bir nevi y\u00fcr\u00fct\u00fclmekte olan ekonomi politikas\u0131n\u0131 delici mahiyette bir duruma sebebiyet verilmemesi anlam\u0131nda yabanc\u0131 para ve k\u0131ymetli madenleri bulunduran fonlar hari\u00e7 tutulmu\u015ftur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca ekran\u0131n alt bent h\u00fckm\u00fc ile de bu istisnan\u0131n; istisna kazan\u00e7lara kaynak olu\u015fturan yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131n\u0131n Vergi Usul Kanunu\u2019nun 279. maddesi kapsam\u0131ndaki de\u011ferlemesinden kaynaklanan de\u011fer art\u0131\u015flar\u0131n\u0131n da ayn\u0131 kapsamda istisna olarak de\u011ferlendirilece\u011fi netle\u015ftirilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>ALTYAPI YATIRIM ORTAKLIKLARI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kanunla getirilen bir di\u011fer istisna da; T\u00fcrkiye\u2019de kurulu gayrimenkul yat\u0131r\u0131m fonlar\u0131 ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisinde istisna edilmesine ili\u015fkin h\u00fckm\u00fcn bir nevi a\u00e7\u0131klamas\u0131 mahiyetindedir. 5\u2019inci maddenin 1 numaral\u0131 f\u0131kras\u0131n\u0131n d\/4 alt bendinde yer alan bu d\u00fczenleme ile altyap\u0131 gayrimenkul yat\u0131r\u0131m fonlar\u0131 ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n bu istisna h\u00fckm\u00fc d\u0131\u015f\u0131nda tutulmas\u0131na a\u00e7\u0131kl\u0131k getirilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Madde gerek\u00e7esinde de bu h\u00fck\u00fcm ile temel amac\u0131 aynen a\u015fa\u011f\u0131daki \u015fekilde a\u00e7\u0131klanm\u0131\u015ft\u0131r: \u201cSermaye piyasalar\u0131na ili\u015fkin d\u00fczenlemeler \u00e7er\u00e7evesinde zamanla gayrimenkul d\u0131\u015f\u0131ndaki varl\u0131klara yat\u0131r\u0131m yapan, m\u00fcnhas\u0131ran altyap\u0131 yat\u0131r\u0131m ve hizmetlerinden olu\u015fan portf\u00f6y\u00fc i\u015fletecek ortakl\u0131klar gibi yap\u0131lar\u0131n da gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131 kapsam\u0131nda de\u011ferlendirilebildi\u011fi g\u00f6r\u00fclmektedir. Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 unvan\u0131n\u0131 kullanan ama esas faaliyet konusu gayrimenkullerle ilgili portf\u00f6y i\u015fletmecili\u011fi olmayan bu m\u00fckelleflerin istisna kapsam\u0131nda olup olmad\u0131klar\u0131 hususunda yarg\u0131ya ta\u015f\u0131nan ihtilaflar s\u00f6z konusu olmaktad\u0131r. Yap\u0131lan de\u011fi\u015fiklikle m\u00fcnhas\u0131ran altyap\u0131 yat\u0131r\u0131m ve hizmetlerinden olu\u015fan portf\u00f6y\u00fc i\u015fletecek gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 gibi esas faaliyet konusu gayrimenkullerle ilgili portf\u00f6y i\u015fletmecili\u011fi olmayan gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n istisna kapsam\u0131nda olmad\u0131\u011f\u0131 hususuna a\u00e7\u0131kl\u0131k getirilmektedir.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KATILMA BELGELER\u0130N\u0130N FONA \u0130ADE DI\u015eINDA SATI\u015eI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kanun ile Kurumlar Vergisi Kanunu\u2019nun 5\u2019inci maddesinin 1 numaral\u0131 f\u0131kras\u0131n\u0131n (e) bendine yap\u0131lan bir ilave ile portf\u00f6y kazan\u00e7lar\u0131 kurumlar vergisinden istisna edilen yat\u0131r\u0131m fonlar\u0131 kat\u0131lma belgelerini 2 y\u0131ldan fazla elinde tutan tam m\u00fckellef kurumlar\u0131n, bu kat\u0131lma belgelerinin sat\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n y\u00fczde 75\u2019i kurumlar vergisinden istisna edilerek bu konuda uygulama birli\u011fi sa\u011flanmas\u0131 hedeflenmi\u015ftir.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-yatirim-fon-ve-ortakliklarinin-kazanclarina-iliskin-istisna","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 yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131na ili\u015fkin istisna","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1108,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}