{"status":true,"post":{"id":13460,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:28:43","created_at":"2016-04-10T21:00:00.000000Z","updated_at":"2022-10-21T06:28:43.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13460,"is_featured":0,"title":"Yat\u0131r\u0131m ortakl\u0131klar\u0131ndan elde edilen i\u015ftirak kazan\u00e7lar\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\">Herkesin genel olarak bildi\u011fi konu yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n elde etti\u011fi kazan\u00e7lar\u0131n kurumlar vergisinden istisna oldu\u011fudur. Bu durum 2005 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren yeni Kurumlar Vergisi Kanunu\u2019nda (KVK) b\u00f6yledir. Yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden istisna edilmesindeki temel ama\u00e7 sermaye birikiminin geli\u015ftirilmesidir. Bu nedenle bu istisna neden var diye tart\u0131\u015fmak do\u011fru de\u011fildir. \u0130stisnaya ili\u015fkin h\u00fck\u00fcm KVK 5\/1-d bendinde yat\u0131r\u0131m ortakl\u0131\u011f\u0131 t\u00fcrleri belirtilmek suretiyle say\u0131lm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130stisnadan yararlanmak i\u00e7in her ne kadar maddede bir \u00f6n \u015fart yok gibi dursa da, yat\u0131r\u0131m ortakl\u0131\u011f\u0131 olu\u015fturmak i\u00e7in Sermaye Piyasas\u0131 Kurulu (SPK) Mevzuat\u0131\u2019na g\u00f6re ortakl\u0131k t\u00fcr\u00fcne g\u00f6re baz\u0131 \u015fartlar bulunmaktad\u0131r. Yat\u0131r\u0131m ortakl\u0131\u011f\u0131 olu\u015fturmak i\u00e7in ortakl\u0131\u011f\u0131n niteli\u011fine g\u00f6re belli aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc \u015fart\u0131n\u0131n yan\u0131nda, belli s\u00fcrede (genel olarak iki y\u0131l i\u00e7erisinde) hisselerinin en az y\u00fczde 25\u2019inin halka arz edilmesi gibi \u015fartlar da bulunmaktad\u0131r. Yat\u0131r\u0131m ortakl\u0131\u011f\u0131 olu\u015fturuldu\u011fu andan itibaren SPK mevzuat\u0131na ve denetimine tabi olunmas\u0131n\u0131n getirdi\u011fi kurumsal yap\u0131n\u0131n g\u00fc\u00e7lendirilmesi gibi durumlar da sa\u011flanmaktad\u0131r. Yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n halka a\u00e7\u0131lmas\u0131n\u0131n getirdi\u011fi bir di\u011fer durum da elbette genel kurul karar\u0131 \u00e7er\u00e7evesinde k\u00e2r da\u011f\u0131t\u0131m\u0131 yapmalar\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buraya kadar her \u015fey gayet iyi daha ne olsun denilebilir. \u00dcstelik g\u00fcn\u00fcm\u00fczde zaman zaman \u00e7o\u011fu in\u015faat \u015firketinin \u015fartlar\u0131 yerine getirmek suretiyle gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131na d\u00f6n\u00fc\u015fmek suretiyle vergisiz bir \u015fekilde in\u015faat faaliyetlerine devam edebilmeleri, di\u011fer in\u015faat \u015firketlerine haks\u0131z rekabet yarat\u0131yor ele\u015ftirisi yap\u0131lsa da, kentsel d\u00f6n\u00fc\u015f\u00fcm\u00fcn ve alt yap\u0131 yat\u0131r\u0131mlar\u0131n\u0131n bu denli \u00f6nemli oldu\u011fu \u00fclkemizde bu \u015fekilde faaliyet g\u00f6steren yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n da \u00f6nemli bir misyonu yerine getirdikleri g\u00f6zden uzak tutulmamal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>\u0130\u015eT\u0130RAK KAZANCI \u0130ST\u0130SNASI YOK<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> Yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden istisna olmas\u0131 do\u011fal olarak grup \u015firketi yap\u0131lar\u0131nda \u00f6nem kazanmaktad\u0131r. Kurumlar vergisinin genel mant\u0131\u011f\u0131nda i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 da zaten genel ve bilinen durum oldu\u011funa g\u00f6re, olu\u015fturulan yat\u0131r\u0131m ortakl\u0131\u011f\u0131ndan elde edilen kazan\u00e7lar\u0131n i\u015ftirak pay\u0131na g\u00f6re i\u015ftiraklere da\u011f\u0131t\u0131lmas\u0131 suretiyle yeni yat\u0131r\u0131mlar i\u00e7in fon temin edilebilir diye d\u00fc\u015f\u00fcn\u00fcyorsunuz do\u011fal olarak. Ancak kanuna bir bak\u0131yorsunuz, o da ne? Giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 d\u0131\u015f\u0131ndaki yat\u0131r\u0131m ortakl\u0131klar\u0131ndan elde edilen i\u015ftirak kazan\u00e7lar\u0131 istisna kapsam\u0131nda de\u011fil. Daha a\u00e7\u0131k deyimiyle i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 yat\u0131r\u0131m ortakl\u0131klar\u0131na i\u015ftirak eden kurumlar i\u00e7in ge\u00e7erli de\u011fil. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bunda ne ama\u00e7lanm\u0131\u015ft\u0131r diye d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fczde, \u00e7ok da hakl\u0131 bir gerek\u00e7e bulam\u0131yorsunuz. Sadece mant\u0131\u011f\u0131n kurumlar vergisi istisnas\u0131n\u0131n yat\u0131r\u0131m ortakl\u0131\u011f\u0131na tan\u0131nd\u0131\u011f\u0131 bundan kazan\u00e7 elde eden ger\u00e7ek ve t\u00fczel ki\u015filere ise bu istisnan\u0131n tan\u0131nmamas\u0131 genel kabul\u00fc nedeniyle b\u00f6yle bir yola gidilmi\u015f olabilece\u011fini d\u00fc\u015f\u00fcn\u00fcyorsunuz. O zaman da bu istisnan\u0131n yat\u0131r\u0131m ortam\u0131n\u0131 iyile\u015ftirme ve sermaye birikimini art\u0131rma fonksiyonunun son derece s\u0131n\u0131rlanm\u0131\u015f oldu\u011funu g\u00f6r\u00fcyorsunuz. <\/span><\/p>  <p><span class=\"large\">Daha a\u00e7\u0131k deyimiyle \u00f6zel bir istisna mahiyetindeki yat\u0131r\u0131m ortakl\u0131klar\u0131ndaki kurumlar vergisi istisnas\u0131 daha genel bir istisna mahiyetindeki i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131n\u0131 ortadan kald\u0131rm\u0131\u015f oluyor. Asl\u0131nda istisnan\u0131n k\u00e2r pay\u0131 elde eden ger\u00e7ek ki\u015filer bak\u0131m\u0131ndan ge\u00e7erli olmamas\u0131 anla\u015f\u0131labilir. Genel vergi mant\u0131\u011f\u0131na da uygundur. Ancak i\u015ftirak kazanc\u0131 elde eden kurumlar bak\u0131m\u0131ndan istisna uygulanmamas\u0131 genel vergi mant\u0131\u011f\u0131n\u0131 bozucu mahiyettedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>YEN\u0130 YASA SIRASINDA D\u00dcZELT\u0130LEB\u0130L\u0130R<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> Biz bu konuyu \u015fu an g\u00fcndemde olan gelir ve kurumlar vergisi kanunlar\u0131n\u0131n Gelir Vergisi Kanunu ad\u0131 alt\u0131nda yenilenmesi \u00e7al\u0131\u015fmalar\u0131 s\u0131ras\u0131nda dikkatlere sunmak istiyoruz. Yukar\u0131da a\u00e7\u0131klamaya \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z gibi bu s\u0131n\u0131rlama hem vergi mant\u0131\u011f\u0131na uygun de\u011fil hem de istisnan\u0131n en \u00f6nemli gerek\u00e7esi olan sermaye birikiminin te\u015fviki ve kurumla\u015fman\u0131n art\u0131r\u0131lmas\u0131 amac\u0131 ile \u00e7eli\u015fir durumdad\u0131r. Umar\u0131z ilgililer bu uyar\u0131m\u0131z\u0131 dikkate al\u0131rlar ve bu s\u0131n\u0131rlama d\u00fczeltilir<\/span><\/p>  \t\t\t\t","slug":"yatirim-ortakliklarindan-elde-edilen-istirak-kazanclari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yat\u0131r\u0131m ortakl\u0131klar\u0131ndan elde edilen i\u015ftirak kazan\u00e7lar\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":232,"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":13559,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13460,"locale":"tr","category_id":73,"title":"Yat\u0131r\u0131m ortakl\u0131klar\u0131ndan elde edilen i\u015ftirak kazan\u00e7lar\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\">Herkesin genel olarak bildi\u011fi konu yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n elde etti\u011fi kazan\u00e7lar\u0131n kurumlar vergisinden istisna oldu\u011fudur. Bu durum 2005 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren yeni Kurumlar Vergisi Kanunu\u2019nda (KVK) b\u00f6yledir. Yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden istisna edilmesindeki temel ama\u00e7 sermaye birikiminin geli\u015ftirilmesidir. Bu nedenle bu istisna neden var diye tart\u0131\u015fmak do\u011fru de\u011fildir. \u0130stisnaya ili\u015fkin h\u00fck\u00fcm KVK 5\/1-d bendinde yat\u0131r\u0131m ortakl\u0131\u011f\u0131 t\u00fcrleri belirtilmek suretiyle say\u0131lm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130stisnadan yararlanmak i\u00e7in her ne kadar maddede bir \u00f6n \u015fart yok gibi dursa da, yat\u0131r\u0131m ortakl\u0131\u011f\u0131 olu\u015fturmak i\u00e7in Sermaye Piyasas\u0131 Kurulu (SPK) Mevzuat\u0131\u2019na g\u00f6re ortakl\u0131k t\u00fcr\u00fcne g\u00f6re baz\u0131 \u015fartlar bulunmaktad\u0131r. Yat\u0131r\u0131m ortakl\u0131\u011f\u0131 olu\u015fturmak i\u00e7in ortakl\u0131\u011f\u0131n niteli\u011fine g\u00f6re belli aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc \u015fart\u0131n\u0131n yan\u0131nda, belli s\u00fcrede (genel olarak iki y\u0131l i\u00e7erisinde) hisselerinin en az y\u00fczde 25\u2019inin halka arz edilmesi gibi \u015fartlar da bulunmaktad\u0131r. Yat\u0131r\u0131m ortakl\u0131\u011f\u0131 olu\u015fturuldu\u011fu andan itibaren SPK mevzuat\u0131na ve denetimine tabi olunmas\u0131n\u0131n getirdi\u011fi kurumsal yap\u0131n\u0131n g\u00fc\u00e7lendirilmesi gibi durumlar da sa\u011flanmaktad\u0131r. Yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n halka a\u00e7\u0131lmas\u0131n\u0131n getirdi\u011fi bir di\u011fer durum da elbette genel kurul karar\u0131 \u00e7er\u00e7evesinde k\u00e2r da\u011f\u0131t\u0131m\u0131 yapmalar\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buraya kadar her \u015fey gayet iyi daha ne olsun denilebilir. \u00dcstelik g\u00fcn\u00fcm\u00fczde zaman zaman \u00e7o\u011fu in\u015faat \u015firketinin \u015fartlar\u0131 yerine getirmek suretiyle gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131na d\u00f6n\u00fc\u015fmek suretiyle vergisiz bir \u015fekilde in\u015faat faaliyetlerine devam edebilmeleri, di\u011fer in\u015faat \u015firketlerine haks\u0131z rekabet yarat\u0131yor ele\u015ftirisi yap\u0131lsa da, kentsel d\u00f6n\u00fc\u015f\u00fcm\u00fcn ve alt yap\u0131 yat\u0131r\u0131mlar\u0131n\u0131n bu denli \u00f6nemli oldu\u011fu \u00fclkemizde bu \u015fekilde faaliyet g\u00f6steren yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n da \u00f6nemli bir misyonu yerine getirdikleri g\u00f6zden uzak tutulmamal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>\u0130\u015eT\u0130RAK KAZANCI \u0130ST\u0130SNASI YOK<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> Yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden istisna olmas\u0131 do\u011fal olarak grup \u015firketi yap\u0131lar\u0131nda \u00f6nem kazanmaktad\u0131r. Kurumlar vergisinin genel mant\u0131\u011f\u0131nda i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 da zaten genel ve bilinen durum oldu\u011funa g\u00f6re, olu\u015fturulan yat\u0131r\u0131m ortakl\u0131\u011f\u0131ndan elde edilen kazan\u00e7lar\u0131n i\u015ftirak pay\u0131na g\u00f6re i\u015ftiraklere da\u011f\u0131t\u0131lmas\u0131 suretiyle yeni yat\u0131r\u0131mlar i\u00e7in fon temin edilebilir diye d\u00fc\u015f\u00fcn\u00fcyorsunuz do\u011fal olarak. Ancak kanuna bir bak\u0131yorsunuz, o da ne? Giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 d\u0131\u015f\u0131ndaki yat\u0131r\u0131m ortakl\u0131klar\u0131ndan elde edilen i\u015ftirak kazan\u00e7lar\u0131 istisna kapsam\u0131nda de\u011fil. Daha a\u00e7\u0131k deyimiyle i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 yat\u0131r\u0131m ortakl\u0131klar\u0131na i\u015ftirak eden kurumlar i\u00e7in ge\u00e7erli de\u011fil. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bunda ne ama\u00e7lanm\u0131\u015ft\u0131r diye d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fczde, \u00e7ok da hakl\u0131 bir gerek\u00e7e bulam\u0131yorsunuz. Sadece mant\u0131\u011f\u0131n kurumlar vergisi istisnas\u0131n\u0131n yat\u0131r\u0131m ortakl\u0131\u011f\u0131na tan\u0131nd\u0131\u011f\u0131 bundan kazan\u00e7 elde eden ger\u00e7ek ve t\u00fczel ki\u015filere ise bu istisnan\u0131n tan\u0131nmamas\u0131 genel kabul\u00fc nedeniyle b\u00f6yle bir yola gidilmi\u015f olabilece\u011fini d\u00fc\u015f\u00fcn\u00fcyorsunuz. O zaman da bu istisnan\u0131n yat\u0131r\u0131m ortam\u0131n\u0131 iyile\u015ftirme ve sermaye birikimini art\u0131rma fonksiyonunun son derece s\u0131n\u0131rlanm\u0131\u015f oldu\u011funu g\u00f6r\u00fcyorsunuz. <\/span><\/p>  <p><span class=\"large\">Daha a\u00e7\u0131k deyimiyle \u00f6zel bir istisna mahiyetindeki yat\u0131r\u0131m ortakl\u0131klar\u0131ndaki kurumlar vergisi istisnas\u0131 daha genel bir istisna mahiyetindeki i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131n\u0131 ortadan kald\u0131rm\u0131\u015f oluyor. Asl\u0131nda istisnan\u0131n k\u00e2r pay\u0131 elde eden ger\u00e7ek ki\u015filer bak\u0131m\u0131ndan ge\u00e7erli olmamas\u0131 anla\u015f\u0131labilir. Genel vergi mant\u0131\u011f\u0131na da uygundur. Ancak i\u015ftirak kazanc\u0131 elde eden kurumlar bak\u0131m\u0131ndan istisna uygulanmamas\u0131 genel vergi mant\u0131\u011f\u0131n\u0131 bozucu mahiyettedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>YEN\u0130 YASA SIRASINDA D\u00dcZELT\u0130LEB\u0130L\u0130R<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> Biz bu konuyu \u015fu an g\u00fcndemde olan gelir ve kurumlar vergisi kanunlar\u0131n\u0131n Gelir Vergisi Kanunu ad\u0131 alt\u0131nda yenilenmesi \u00e7al\u0131\u015fmalar\u0131 s\u0131ras\u0131nda dikkatlere sunmak istiyoruz. Yukar\u0131da a\u00e7\u0131klamaya \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z gibi bu s\u0131n\u0131rlama hem vergi mant\u0131\u011f\u0131na uygun de\u011fil hem de istisnan\u0131n en \u00f6nemli gerek\u00e7esi olan sermaye birikiminin te\u015fviki ve kurumla\u015fman\u0131n art\u0131r\u0131lmas\u0131 amac\u0131 ile \u00e7eli\u015fir durumdad\u0131r. Umar\u0131z ilgililer bu uyar\u0131m\u0131z\u0131 dikkate al\u0131rlar ve bu s\u0131n\u0131rlama d\u00fczeltilir<\/span><\/p>  \t\t\t\t","slug":"yatirim-ortakliklarindan-elde-edilen-istirak-kazanclari","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":"Yat\u0131r\u0131m ortakl\u0131klar\u0131ndan elde edilen i\u015ftirak kazan\u00e7lar\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":232,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}