{"id":15653,"date":"2017-06-19T16:48:42","date_gmt":"2017-06-19T13:48:42","guid":{"rendered":"http:\/\/emlaktuel.com\/?p=15653"},"modified":"2018-07-05T16:51:40","modified_gmt":"2018-07-05T13:51:40","slug":"artik-net-alana-balkon-dahil-edilemeyecek","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=15653","title":{"rendered":"Art\u0131k net alana balkon dahil edilemeyecek"},"content":{"rendered":"<div>\n<div id=\"haberdetaybaslik\">\n<h4><img loading=\"lazy\" class=\"alignleft size-full wp-image-15654\" src=\"http:\/\/emlaktuel.com\/wp-content\/uploads\/2017\/06\/balkon_837.jpg\" alt=\"\" width=\"800\" height=\"509\" \/><\/h4>\n<h4>Art\u0131k in\u015faatlar\u0131n yap\u0131lar\u0131nda sat\u0131m\u0131nda \u00e7ok \u00f6nemli bir yeri olan balkonlar dairenin net alan hesaplamas\u0131na dahil edilemeyecek.<\/h4>\n<\/div>\n<\/div>\n<div>\n<h4><span style=\"color: #2e2e2e;\">Evet sonunda dan\u0131\u015ftay, in\u015faat sekt\u00f6r\u00fcn\u00fcn maliyetlerine b\u00fcy\u00fck oranda katk\u0131 verecek sekt\u00f6r ile Maliye Bakanl\u0131\u011f\u0131 aras\u0131nda yakla\u015f\u0131k 3 y\u0131ld\u0131r s\u00fcren ihtilafl\u0131 net alan\u0131n neye g\u00f6re hesaplanaca\u011f\u0131na dair karar\u0131n\u0131 verdi. Dan\u0131\u015ftay&#8217;\u0131n verdi\u011fi karara g\u00f6re art\u0131k ger\u00e7ekten KDV Genel Uygulama Tebli\u011fi\u2019nin ilgili b\u00f6l\u00fcm\u00fcn\u00fc iptal etti. bundan sonra konutlar\u0131n net alan hesaplar\u0131\u00a0KDV Uygulama Tebli\u011fi&#8217;ne g\u00f6re de\u011fil, Planl\u0131 Alanlar Tip \u0130mar Y\u00f6netmeli\u011fi&#8217;ne g\u00f6re yap\u0131lacak. Buna g\u00f6re, in\u015faatlarda KDV Tebli\u011fi\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1\/5\/2014 tarihinden sonra teslim edilen veya edilecek olan konutlarda; a\u00e7\u0131k \u00e7\u0131kmalar, balkonlar, zemin, \u00e7at\u0131 ve kat teraslar\u0131, kat ve \u00e7at\u0131 bah\u00e7eleri gibi en az bir cephesi a\u00e7\u0131k olan mek\u00e2nlar 150 metrekarelik net alan hesab\u0131na dahil edilmeyecek.<br \/>\n<\/span><\/h4>\n<h3><span style=\"color: #2e2e2e;\">KDV iadesi ile daha fazla konut sat\u0131labilecek<br \/>\n<\/span><\/h3>\n<h4><span style=\"color: #2e2e2e;\">Maliye\u2019nin \u0131srar\u0131n\u0131n nedeni; konutun net alan\u0131n\u0131n 150 metrekarenin alt\u0131nda olup olmamas\u0131 bak\u0131m\u0131ndan, net alan hesab\u0131nda KDV oran\u0131n\u0131n tespiti ve KDV iadesinin talep edilip edilmeyece\u011fi a\u00e7\u0131s\u0131ndan Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131 yak\u0131ndan ilgilendiriyor. \u00c7\u00fcnk\u00fc net alan\u0131 150 metrekarenin alt\u0131nda kalan konut teslimleri y\u00fczde 1 ve y\u00fczde 8 \u015feklinde indirimli oranda KDV\u2019ye tabi bulunuyor. Bu konutlar\u0131n yap\u0131m\u0131nda indirilmeyen KDV\u2019ler m\u00fcteahhitlere nakden veya mahsuben iade ediliyor.Konutlardaki indirimli KDV oran\u0131 uygulamas\u0131 al\u0131c\u0131lara b\u00f6ylece y\u00fczde 7 ila 17 aras\u0131nda bir fiyat avantaj\u0131, m\u00fcteahhitlere ise KDV iadesi ile indirimli orandan kaynaklanan fiyat avantaj\u0131 nedeniyle daha fazla konut satma imkan\u0131 getiriyor.<br \/>\n<\/span><\/h4>\n<h3>Sosyal donat\u0131 ve parklar i\u00e7in al\u0131nan paralar iade edilecek<\/h3>\n<h4>Dan\u0131\u015ftay ise sosyal ve k\u00fclt\u00fcrel ihtiya\u00e7lar\u0131 kar\u015f\u0131lamak \u00fczere say\u0131lan \u00e7ocuk park\u0131, bah\u00e7e d\u00fczenlemesi, havuz, pergole, kamelya, \u00e7im ekimi, spor alan\u0131 gibi alanlar\u0131n sosyal ihtiya\u00e7lar\u0131n ortak kullan\u0131m\u0131ndan olu\u015ftu\u011funa karar verdi. Bu yerlere ili\u015fkin harcamalar nedeniyle y\u00fcklenilen KDV\u2019nin de iade edilmesi gerekti\u011fini belirtti.<\/h4>\n<h3><span style=\"color: #2e2e2e;\">\u0130n\u015faat sekt\u00f6r\u00fcnde bir rahatlama olacak<br \/>\n<\/span><\/h3>\n<h4><span style=\"color: #2e2e2e;\">Dan\u0131\u015ftay 4. Dairesi 10 Aral\u0131k 2014 tarihli karar\u0131 ile konutlarda 150 metrekarelik net alan\u0131n hesab\u0131 konusunda in\u015faat sekt\u00f6r\u00fcn\u00fcn talebini hakl\u0131 bulmu\u015f ve KDV Genel Uygulama Tebli\u011fi\u2019nin ilgili b\u00f6l\u00fcm\u00fcn\u00fcn y\u00fcr\u00fct\u00fclmesini durdurmu\u015ftu. \u015eimdi ise 2 Mart 2017 tarihindeki karar\u0131 ile Maliye\u2019nin tebli\u011fini esastan iptal etti. Karar ile konutlar\u0131n net alan hesab\u0131 art\u0131k Planl\u0131 Alanlar Tip \u0130mar Y\u00f6netmeli\u011fi&#8217;ne g\u00f6re yap\u0131lacak. Al\u0131nan karar, konutlar\u0131n net alan\u0131n\u0131n hesab\u0131 konusunda sekt\u00f6rde olu\u015fan teredd\u00fctleri giderirken, KDV oran\u0131 ve KDV iadesi konusunda ya\u015fanan s\u0131k\u0131nt\u0131lar\u0131 da \u00e7\u00f6zd\u00fc.<br \/>\n<\/span><\/h4>\n<h3><span style=\"color: #2e2e2e;\">B\u00f6ylece ilave KDV deste\u011fi do\u011fmu\u015f oldu<br \/>\n<\/span><\/h3>\n<h4><span style=\"color: #2e2e2e;\">Dan\u0131\u015ftay\u2019\u0131n vermi\u015f oldu\u011fu bu karar ile sosyal yerlere yap\u0131lan harcamalar\u00a0ile ilgili olarak KDV iadesi karar\u0131, hem ileriye hem de geriye d\u00f6n\u00fck olarak in\u015faat sekt\u00f6r\u00fcne ilave KDV iadesi alma hakk\u0131 sa\u011flayacak. \u0130ptal karar\u0131 sonras\u0131nda, konutlar\u0131n ortak kullan\u0131m\u0131na ait olan sosyal yerlerle ilgili y\u00fcklenilen KDV\u2019ler de geri istenebilecek.<\/span><\/h4>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Art\u0131k in\u015faatlar\u0131n yap\u0131lar\u0131nda sat\u0131m\u0131nda \u00e7ok \u00f6nemli bir yeri olan balkonlar dairenin net alan hesaplamas\u0131na dahil edilemeyecek. Evet sonunda dan\u0131\u015ftay, in\u015faat sekt\u00f6r\u00fcn\u00fcn maliyetlerine b\u00fcy\u00fck oranda katk\u0131 verecek sekt\u00f6r ile Maliye Bakanl\u0131\u011f\u0131 aras\u0131nda yakla\u015f\u0131k 3 y\u0131ld\u0131r s\u00fcren ihtilafl\u0131 net alan\u0131n neye g\u00f6re hesaplanaca\u011f\u0131na dair karar\u0131n\u0131 verdi. Dan\u0131\u015ftay&#8217;\u0131n verdi\u011fi karara g\u00f6re art\u0131k ger\u00e7ekten KDV Genel Uygulama Tebli\u011fi\u2019nin ilgili [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15654,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[221,5217,97,5388],"tags":[893,762,8752,11296,67,1258,80,11234,4549,11320],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/15653"}],"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=15653"}],"version-history":[{"count":2,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/15653\/revisions"}],"predecessor-version":[{"id":15656,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/15653\/revisions\/15656"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/15654"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}