{"id":1282,"date":"2016-06-06T19:30:43","date_gmt":"2016-06-06T16:30:43","guid":{"rendered":"http:\/\/emlaktuel.com\/?p=1282"},"modified":"2018-07-05T14:01:51","modified_gmt":"2018-07-05T11:01:51","slug":"emlak-ev-alim-satimindaki-vergi-5-yildan-10-yila-cikariliyor","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=1282","title":{"rendered":"Emlak ev al\u0131m sat\u0131m\u0131ndaki vergi 5 y\u0131ldan 10 y\u0131la \u00e7\u0131kar\u0131l\u0131yor."},"content":{"rendered":"<p><span class=\"Apple-style-span\"><img loading=\"lazy\" class=\"alignnone wp-image-1283\" src=\"http:\/\/emlaktuel.com\/wp-content\/uploads\/2016\/06\/SD0VZk9jVk2GvQdbM_kK0g-300x124.jpg\" alt=\"ev\" width=\"471\" height=\"261\" \/><\/span><\/p>\n<p>Haz\u0131rlanan Yeni Gelir Vergisi Yasas\u0131&#8217;nda ev al\u0131m sat\u0131m\u0131yla ilgili\u00a0bir d\u00fczenleme de oldu\u011fu \u00f6\u011frenildi. \u015fu anki\u00a0yasada konutu alan \u015fah\u0131s \u00a05 y\u0131l sonra satarsa art\u0131k vergi \u00f6demeyecek. 5 y\u0131ldan \u00f6nce sat\u0131lmas\u0131 halinde ise evin al\u0131\u015f fiyat\u0131 ile sat\u0131\u015f fiyat\u0131 aras\u0131ndaki fark &#8216;De\u011fer art\u0131\u015f kazanc\u0131&#8217; olarak Gelir Vergisi&#8217;ne tabi tutuluyor. B\u00f6ylece y\u00fczde 15 ile 35 aral\u0131\u011f\u0131nda vergi \u00f6deniyor. Maliye Bakan\u0131 Mehmet \u015eim\u015fek ge\u00e7ti\u011fimiz g\u00fcnlerde gazetelerin ekonomi m\u00fcd\u00fcrleri ile yapt\u0131\u011f\u0131 toplant\u0131da 5 y\u0131ll\u0131k bu s\u0131n\u0131r\u0131n kald\u0131r\u0131laca\u011f\u0131n\u0131 s\u00f6yledi.<\/p>\n<div>B\u00f6ylece 5 y\u0131ll\u0131k s\u0131n\u0131r kalkm\u0131\u015f\u00a0ve yerine kademeli bir vergi anlay\u0131\u015f\u0131 getirilmi\u015f olacak. Vergi.com.tr internet sitesinde konuya ili\u015fkin bir soruyu yan\u0131tlayan vergi uzman\u0131 5 y\u0131ll\u0131k s\u0131n\u0131r\u0131n kald\u0131r\u0131laca\u011f\u0131n\u0131 ticari i\u015fletmeye dahil olmayan arsa arazi ve binalar\u0131n sat\u0131\u015f\u0131nda gayrimenkul\u00fcn elde tutuldu\u011fu her y\u0131l i\u00e7in kazanc\u0131n belli bir tutar\u0131n\u0131n vergi d\u0131\u015f\u0131 kalaca\u011f\u0131n\u0131 yazd\u0131.<\/div>\n<div><\/div>\n<div><strong>5 y\u0131l s\u0131n\u0131r\u0131 10 y\u0131la \u00e7\u0131k\u0131yor<\/strong><\/div>\n<div><\/div>\n<div>Haz\u0131rlanan taslakta konut sat\u0131n ald\u0131ktan sonra 3 y\u0131l i\u00e7inde satarsa al\u0131c\u0131 kazanc\u0131n\u0131n tamam\u0131n\u0131 beyan edecek. 3 y\u0131l sonra sat\u0131\u015f\u0131nda edilen tutar\u0131n y\u00fczde 20&#8217;si vergi d\u0131\u015f\u0131 b\u0131rak\u0131lacak. B\u00f6ylece 100 liraya al\u0131nan konutu 4&#8217;\u00fcnc\u00fc y\u0131l 200 liraya satan vatanda\u015f\u0131n elde etti\u011fi 100 liral\u0131k kazanc\u0131n 3 y\u0131l sonra y\u00fczde 20&#8217;si vergi d\u0131\u015f\u0131 kalacak 80 liras\u0131 ise gelir vergisine tabi olacak. Konut d\u00f6rt y\u0131l sonra sat\u0131lm\u0131\u015f ve ayn\u0131 kazan\u00e7 elde edilmi\u015fse 40 lira vergi d\u0131\u015f\u0131 kalacak ve 60 lira \u00fczerinden gelir vergisi \u00f6denecek. Eskiden kazanc\u0131n tamamen vergi d\u0131\u015f\u0131 kald\u0131\u011f\u0131 5&#8217;inci y\u0131l sonunda ise kazanc\u0131n y\u00fczde 60&#8217;\u0131 vergi d\u0131\u015f\u0131 kalacak ve 40 lira \u00fczerinden vergi \u00f6denecek. 6&#8217;\u0131nc\u0131 y\u0131ldan sonra ise 80 lira vergi d\u0131\u015f\u0131 kalacak ve 20 lira \u00fczerinden vegri al\u0131nacak. 10 y\u0131l sonunda ise art\u0131k hi\u00e7bir vergi talep edilmeyecek. Yani bir konut al\u0131p 10 y\u0131l elinde tutup satanlar vergi \u00f6demeyecek.<\/div>\n<div><\/div>\n<div><strong>Peki neler de\u011fi\u015fiyor?<\/strong><\/div>\n<div><\/div>\n<div>&#8211; Arsa arazi ve binalar\u0131n elde edildikten 5 y\u0131l sonra sat\u0131lmas\u0131nda kazanc\u0131n kazanc\u0131n vergi d\u0131\u015f\u0131 kalmas\u0131na son veriliyor.<\/div>\n<div>&#8211; Ticari i\u015fletmeye dahil olmayan gayrimenkullerin sat\u0131\u015f\u0131nda, her y\u0131l belli bir tutar vergi d\u0131\u015f\u0131 kal\u0131yor. Ancak ticari i\u015fletmeye dahil gayrimenkuller bu istisnan\u0131n d\u0131\u015f\u0131nda kal\u0131yor.<\/div>\n<div>&#8211; \u00d6zel in\u015faatlar ticari kazan\u00e7 ve de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak ikiye ayr\u0131l\u0131yor.<\/div>\n<div>&#8211; Has\u0131lat payla\u015f\u0131m\u0131 esas\u0131na g\u00f6re yap\u0131lan in\u015faatlarda indirim uygulanmayacak.<\/div>\n<div>&#8211; Toplam br\u00fct alan\u0131 1000 metrekareyi a\u015fan in\u015faatlar ba\u015fka herhangi bir \u015farta bak\u0131lmadan ticari faaliyet olarak vergilenecek.<\/div>\n<div>&#8211; Tek konutunu sat\u0131p ba\u015fka bir konut alanlar\u0131n sat\u0131\u015ftan elde etti\u011fi kazan\u00e7 vergilenmeyecek.<\/div>\n<p>Murat DEM\u0130R<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Haz\u0131rlanan Yeni Gelir Vergisi Yasas\u0131&#8217;nda ev al\u0131m sat\u0131m\u0131yla ilgili\u00a0bir d\u00fczenleme de oldu\u011fu \u00f6\u011frenildi. \u015fu anki\u00a0yasada konutu alan \u015fah\u0131s \u00a05 y\u0131l sonra satarsa art\u0131k vergi \u00f6demeyecek. 5 y\u0131ldan \u00f6nce sat\u0131lmas\u0131 halinde ise evin al\u0131\u015f fiyat\u0131 ile sat\u0131\u015f fiyat\u0131 aras\u0131ndaki fark &#8216;De\u011fer art\u0131\u015f kazanc\u0131&#8217; olarak Gelir Vergisi&#8217;ne tabi tutuluyor. B\u00f6ylece y\u00fczde 15 ile 35 aral\u0131\u011f\u0131nda vergi \u00f6deniyor. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[221,129,26,27,97],"tags":[393,62,216,394,11065,11157,80,441,217],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/1282"}],"collection":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1282"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/1282\/revisions"}],"predecessor-version":[{"id":1284,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/1282\/revisions\/1284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/1283"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}