![\"3-istanbul-300x250\"](\"http:\/\/emlaktuel.com\/wp-content\/uploads\/2017\/03\/3-istanbul-300x250.gif\")
<\/a>Yabanc\u0131ya konutta KDV’siz uygulamas\u0131ndan kimler faydalanabilecek? Konutu sat\u0131n alan ki\u015fi istedi\u011fi zaman elinden \u00e7\u0131karabilecek mi?<\/strong><\/p>\nYurtd\u0131\u015f\u0131ndan gelen yabanc\u0131 uyruklu yada yurt\u0131\u015f\u0131nda ya\u015fayan gurbet\u00e7ilerimiz burda ilk teslim edilen konutlardan olmak \u00fczere ve \u00fccretini d\u00f6viz olarak T\u00fcrkiye’ye getirip \u00f6demesi halinde \u00a0KDV muafiyetinden faydalanabilecekler.<\/p>\n
Bu muafiyetten yurtd\u0131\u015f\u0131nda \u00e7al\u0131\u015fma ve oturma izni alarak 6 aydan gazla yurtd\u0131\u015f\u0131nda ya\u015fayan vatanda\u015flar\u0131m\u0131zda faydalanabilecekler.<\/p>\n
Bu KDV indiriminden faydalanan lar\u0131n konutu yada i\u015fyerini elinden 1 y\u0131l i\u00e7inde \u00e7\u0131karmas\u0131 durumunda ise al\u0131rken faydaland\u0131\u011f\u0131 KDV indirimini,\u00a06183 say\u0131l\u0131 Kanunun 48.\u00a0maddesine g\u00f6re hesaplanan tecil faiziyle birlikte tapu i\u015fleminden \u00f6nce elden \u00e7\u0131karan taraf\u0131ndan \u00f6demesi gerekecek.<\/p>\n
Yabanc\u0131ya ve gurbet\u00e7ilerimize KDV indirim\u00a0sa\u011flayan kanun maddesi \u015f\u00f6yle:<\/b><\/p>\n
MADDE 7- 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n
\u201ci) Konut veya i\u015f yeri olarak in\u015fa edilen binalar\u0131n ilk tesliminde uygulanmak ve bedeli d\u00f6viz olarak T\u00fcrkiye\u2019ye getirilmek kayd\u0131yla, Gelir Vergisi Kanununun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 2 numaral\u0131 bendinde belirtilenler hari\u00e7 olmak \u00fczere \u00e7al\u0131\u015fma veya oturma izni alarak alt\u0131 aydan daha fazla yurt d\u0131\u015f\u0131nda ya\u015fayan T\u00fcrk vatanda\u015flar\u0131, T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmayan yabanc\u0131 uyruklu ger\u00e7ek ki\u015filer ile kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de olmayan ve bir i\u015f yeri ya da daimi temsilci vas\u0131tas\u0131yla T\u00fcrkiye\u2019de kazan\u00e7 elde etmeyen kuramlara yap\u0131lan konut veya i\u015f yeri teslimleri (\u015eu kadar ki bentte \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 ta\u015f\u0131mad\u0131\u011f\u0131 h\u00e2lde istisnan\u0131n uyguland\u0131\u011f\u0131n\u0131n tespit edilmesi h\u00e2linde zaman\u0131nda tahsil edilmeyen vergi, vergi ziya\u0131 cezas\u0131 ve gecikme faizinden m\u00fckellef ile birlikte al\u0131c\u0131 m\u00fcteselsilen sorumludur.<\/p>\n
\u0130stisna kapsam\u0131nda teslim alman konut veya i\u015f yerinin bir y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 h\u00e2linde zaman\u0131nda tahsil edilmeyen verginin, 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re hesaplanan tecil faiziyle birlikte tapu i\u015fleminden \u00f6nce elden \u00e7\u0131karan taraf\u0131ndan \u00f6denmesi \u015fartt\u0131r.),\u201d<\/p>\n
Emlaktuel<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Yabanc\u0131ya konut sat\u0131\u015flar\u0131nda KDV indirimi 1 nisan tarihi itibari ile ba\u015flad\u0131. Yurtd\u0131\u015f\u0131ndan yabanc\u0131lara ve gurbet\u00e7ilerimize KDV’siz konut sat\u0131\u015f yap\u0131lmas\u0131 uygulamas\u0131 1 Nisan 2017 tarihi sonras\u0131 start verildi. Daha ance kont alm\u0131\u015f olan gurbet\u00e7i yada yabanc\u0131lar a\u00e7an s\u00f6zle\u015fmesi yap\u0131lan ancak tapuda tescil edilmemi\u015f konutlar\u0131n, 1 nisan tarihi itibariyle tapuda tescil edilmesi ile yinede KDV \u00f6demesi istenmeyecek. […]<\/p>\n","protected":false},"author":1,"featured_media":12874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[221,5217,97,5388],"tags":[11065,7305,7304,11147,11562,80,11335,1070,11175,316,7303,966],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/12873"}],"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=12873"}],"version-history":[{"count":2,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/12873\/revisions"}],"predecessor-version":[{"id":12879,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/12873\/revisions\/12879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/12874"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"yabanc\u0131ya](\"http:\/\/emlaktuel.com\/wp-content\/uploads\/2017\/04\/yabanc\u0131ya-KDVsiz-konut-sat\u0131s\u0327\u0131-bas\u0327lad\u0131.jpg\")
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