{"status":true,"post":{"id":18174,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:27:23","created_at":"2018-03-26T21:00:00.000000Z","updated_at":"2022-10-21T07:27:23.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18174,"is_featured":0,"title":"Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faatta KDV matrah\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\">T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne sevk edilen, halen Plan ve B\u00fct\u00e7e Komisyonu a\u015famas\u0131nda g\u00f6r\u00fc\u015fmeleri devam eden Katma De\u011fer Vergisi Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Tasar\u0131s\u0131\u2019nda y\u0131llard\u0131r tart\u0131\u015f\u0131lagelen bir konu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuluyor.<\/span><\/p>  <p><span class=\"large\">Son y\u0131llarda \u00f6zellikle kentsel d\u00f6n\u00fc\u015f\u00fcm \u00e7er\u00e7evesinde pop\u00fcler olan kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde m\u00fcteahhidin arsa sahibine yapaca\u011f\u0131 daire veya i\u015fyeri teslimlerinde fatura bedelinin nas\u0131l belirlenece\u011fidir.<\/span><\/p>  <p><span class=\"large\">\u00d6teden beri gelen uygulamada \u00e7o\u011fu zaman farkl\u0131l\u0131klar s\u00f6z konusu olmaktad\u0131r. Asl\u0131nda bize g\u00f6re olmas\u0131 gereken kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde arsa sahibine b\u0131rak\u0131lan konut veya i\u015fyerlerinin maliyet bedelinin m\u00fcteahhide b\u0131rak\u0131lan arsaya ili\u015fkin bedeli olu\u015fturdu\u011fudur. Uygulama \u00e7o\u011funlukla buna yakla\u015fmaktayd\u0131. Ancak, zaman zaman farkl\u0131 g\u00f6r\u00fc\u015fler farkl\u0131 uygulamalar da s\u00f6z konusu olmaktayd\u0131. Yeni tasar\u0131 yasala\u015fmas\u0131 durumunda art\u0131k konu kanun ile bir netli\u011fe kavu\u015fmu\u015f olacak ve bundan b\u00f6yle kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015fi yapan m\u00fcteahhidin arsa sahibine b\u0131rakt\u0131\u011f\u0131 dairelerin maliyet bedeli kesilecek faturada baz bedeli olu\u015fturacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Tasar\u0131 ile getirilen d\u00fczenleme ile arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde m\u00fcteahhit taraf\u0131ndan arsa sahibine b\u0131rak\u0131lan konut veya i\u015fyerinin Vergi Usul Kanunu\u2019nun 267. maddesinin ikinci f\u0131kras\u0131nda yer alan ikinci s\u0131radaki maliyet bedeli esas\u0131na g\u00f6re belirlenen tutar\u0131n esas al\u0131naca\u011f\u0131 a\u00e7\u0131k bir \u015fekilde belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">VUK 267. maddesi ikinci s\u0131rada yer alan maliyet bedeli esas\u0131nda toptan sat\u0131\u015flarda y\u00fczde 5 perakende sat\u0131\u015flar da y\u00fczde 10 k\u00e2r marj\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. Arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015fi sonucunda arsa sahibine devredilen daire veya i\u015fyerleri do\u011fal olarak bir toptan sat\u0131\u015f i\u015flemi olur. M\u00fcteahhit yapt\u0131\u011f\u0131 maliyet \u00fczerine y\u00fczde 5 k\u00e2r marj\u0131 koymak suretiyle daire veya d\u00fckkanlar\u0131 fatura edilecektir. <\/span><\/p>  <p><span class=\"large\"><strong>UYGULANACAK KATMA DE\u011eER VERG\u0130S\u0130 ORANI<\/strong><\/span><\/p>  <p><span class=\"large\">Arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde en kar\u0131\u015f\u0131k olan konu b\u00f6ylece yasal d\u00fczenleme ile \u00e7\u00f6z\u00fcme kavu\u015fturulduktan sonra uygulanacak Katma De\u011fer Vergisi oran\u0131n\u0131n belirlenmesi i\u015fin en kolay yan\u0131n\u0131 olu\u015fturacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u015eayet teslim edilenler;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konut ise dairelerin metrekare b\u00fcy\u00fckl\u00fckleri 150 metrekarenin \u00fczerinde ise genel oran yani halen y\u00fczde 18 oran\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Net alan\u0131 150 metrekarenin alt\u0131nda konutlar s\u00f6z konusu ise bu durumda uygulanacak KDV oran\u0131 arsan\u0131n emlak vergisi de\u011ferine g\u00f6re belirlenecektir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Rezerv yap\u0131 alan\u0131 veya riskli alan ilan edilen yerlerde arsa vergi de\u011ferinden ba\u011f\u0131ms\u0131z olarak y\u00fczde 1<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu kapsama girmeyen yerlerde Emlak Vergisi Kanunu\u2019na g\u00f6re hesaplanan arsa metrekare birim de\u011feri (vergi de\u011feri) 1000 TL\u2019nin alt\u0131nda olan yerlerde y\u00fczde 1,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi de\u011feri 1000-2000 TL aras\u0131nda olan yerlerde y\u00fczde 8,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bunun d\u0131\u015f\u0131ndaki yerlerde y\u00fczde 18<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fyeri teslimi s\u00f6z konusu ise metrekare b\u00fcy\u00fckl\u00fcklerinden ba\u011f\u0131ms\u0131z olarak y\u00fczde 18 genel oran uygulanacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yap\u0131lan d\u00fczenlemeyle uzunca bir s\u00fcredir tart\u0131\u015f\u0131lan ve kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131 bulunan bir konu art\u0131k yasal d\u00fczenlemeyle \u00e7\u00f6z\u00fcme kavu\u015fturulmu\u015f olacak.<\/span><\/p>  \t\t\t\t","slug":"kat-karsiligi-insaatta-kdv-matrahi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faatta KDV matrah\u0131","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":98,"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":18273,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18174,"locale":"tr","category_id":73,"title":"Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faatta KDV matrah\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\">T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne sevk edilen, halen Plan ve B\u00fct\u00e7e Komisyonu a\u015famas\u0131nda g\u00f6r\u00fc\u015fmeleri devam eden Katma De\u011fer Vergisi Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Tasar\u0131s\u0131\u2019nda y\u0131llard\u0131r tart\u0131\u015f\u0131lagelen bir konu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuluyor.<\/span><\/p>  <p><span class=\"large\">Son y\u0131llarda \u00f6zellikle kentsel d\u00f6n\u00fc\u015f\u00fcm \u00e7er\u00e7evesinde pop\u00fcler olan kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde m\u00fcteahhidin arsa sahibine yapaca\u011f\u0131 daire veya i\u015fyeri teslimlerinde fatura bedelinin nas\u0131l belirlenece\u011fidir.<\/span><\/p>  <p><span class=\"large\">\u00d6teden beri gelen uygulamada \u00e7o\u011fu zaman farkl\u0131l\u0131klar s\u00f6z konusu olmaktad\u0131r. Asl\u0131nda bize g\u00f6re olmas\u0131 gereken kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde arsa sahibine b\u0131rak\u0131lan konut veya i\u015fyerlerinin maliyet bedelinin m\u00fcteahhide b\u0131rak\u0131lan arsaya ili\u015fkin bedeli olu\u015fturdu\u011fudur. Uygulama \u00e7o\u011funlukla buna yakla\u015fmaktayd\u0131. Ancak, zaman zaman farkl\u0131 g\u00f6r\u00fc\u015fler farkl\u0131 uygulamalar da s\u00f6z konusu olmaktayd\u0131. Yeni tasar\u0131 yasala\u015fmas\u0131 durumunda art\u0131k konu kanun ile bir netli\u011fe kavu\u015fmu\u015f olacak ve bundan b\u00f6yle kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015fi yapan m\u00fcteahhidin arsa sahibine b\u0131rakt\u0131\u011f\u0131 dairelerin maliyet bedeli kesilecek faturada baz bedeli olu\u015fturacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Tasar\u0131 ile getirilen d\u00fczenleme ile arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde m\u00fcteahhit taraf\u0131ndan arsa sahibine b\u0131rak\u0131lan konut veya i\u015fyerinin Vergi Usul Kanunu\u2019nun 267. maddesinin ikinci f\u0131kras\u0131nda yer alan ikinci s\u0131radaki maliyet bedeli esas\u0131na g\u00f6re belirlenen tutar\u0131n esas al\u0131naca\u011f\u0131 a\u00e7\u0131k bir \u015fekilde belirtilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">VUK 267. maddesi ikinci s\u0131rada yer alan maliyet bedeli esas\u0131nda toptan sat\u0131\u015flarda y\u00fczde 5 perakende sat\u0131\u015flar da y\u00fczde 10 k\u00e2r marj\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. Arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015fi sonucunda arsa sahibine devredilen daire veya i\u015fyerleri do\u011fal olarak bir toptan sat\u0131\u015f i\u015flemi olur. M\u00fcteahhit yapt\u0131\u011f\u0131 maliyet \u00fczerine y\u00fczde 5 k\u00e2r marj\u0131 koymak suretiyle daire veya d\u00fckkanlar\u0131 fatura edilecektir. <\/span><\/p>  <p><span class=\"large\"><strong>UYGULANACAK KATMA DE\u011eER VERG\u0130S\u0130 ORANI<\/strong><\/span><\/p>  <p><span class=\"large\">Arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde en kar\u0131\u015f\u0131k olan konu b\u00f6ylece yasal d\u00fczenleme ile \u00e7\u00f6z\u00fcme kavu\u015fturulduktan sonra uygulanacak Katma De\u011fer Vergisi oran\u0131n\u0131n belirlenmesi i\u015fin en kolay yan\u0131n\u0131 olu\u015fturacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">\u015eayet teslim edilenler;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konut ise dairelerin metrekare b\u00fcy\u00fckl\u00fckleri 150 metrekarenin \u00fczerinde ise genel oran yani halen y\u00fczde 18 oran\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Net alan\u0131 150 metrekarenin alt\u0131nda konutlar s\u00f6z konusu ise bu durumda uygulanacak KDV oran\u0131 arsan\u0131n emlak vergisi de\u011ferine g\u00f6re belirlenecektir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Rezerv yap\u0131 alan\u0131 veya riskli alan ilan edilen yerlerde arsa vergi de\u011ferinden ba\u011f\u0131ms\u0131z olarak y\u00fczde 1<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu kapsama girmeyen yerlerde Emlak Vergisi Kanunu\u2019na g\u00f6re hesaplanan arsa metrekare birim de\u011feri (vergi de\u011feri) 1000 TL\u2019nin alt\u0131nda olan yerlerde y\u00fczde 1,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi de\u011feri 1000-2000 TL aras\u0131nda olan yerlerde y\u00fczde 8,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bunun d\u0131\u015f\u0131ndaki yerlerde y\u00fczde 18<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fyeri teslimi s\u00f6z konusu ise metrekare b\u00fcy\u00fckl\u00fcklerinden ba\u011f\u0131ms\u0131z olarak y\u00fczde 18 genel oran uygulanacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yap\u0131lan d\u00fczenlemeyle uzunca bir s\u00fcredir tart\u0131\u015f\u0131lan ve kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131 bulunan bir konu art\u0131k yasal d\u00fczenlemeyle \u00e7\u00f6z\u00fcme kavu\u015fturulmu\u015f olacak.<\/span><\/p>  \t\t\t\t","slug":"kat-karsiligi-insaatta-kdv-matrahi","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":"Kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faatta KDV matrah\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":98,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}