D\u00f6viz \u00f6deyerek konut alana vergi istisnas\u0131 m\u00fcjdesi verildi! Uzun bir s\u00fcredir m\u00fcteahhitler ve in\u015faat firmalar\u0131n\u0131n talebi olan konutta KDV istisnas\u0131 i\u00e7in ad\u0131m at\u0131ld\u0131. Yurtd\u0131\u015f\u0131nda ya\u015fayan ve elindeki d\u00f6vizi ile konut almak isteyenlere vergi istisnas\u0131 hakk\u0131 verildi. Katma De\u011fer Vergisi Genel Uygulama Tebli\u011findeki De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 27) ile \u00f6nemli de\u011fi\u015fiklik yap\u0131ld\u0131.<\/p>\n
15 Ekim 2019’dai Resmi Gazetede yay\u0131mlanan\u00a0Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 27) ile \u00f6nemli de\u011fi\u015fikliklere imza at\u0131ld\u0131.\u00a0 Uzun bir zamand\u0131r yabanc\u0131ya konut sat\u0131\u015f\u0131 rakamlar\u0131n\u0131 artt\u0131rmay\u0131 isteyen m\u00fcteahhitlerin talebi olani konutta vergi istisnas\u0131 i\u00e7in beklenen yasal de\u011fi\u015fiklik yap\u0131ld\u0131 ve b\u00f6ylece\u00a0yurtd\u0131\u015f\u0131nda ya\u015fayan D\u00f6vizi \u0130le konut alana vergi istisnas\u0131 hakk\u0131 tan\u0131nd\u0131. Yap\u0131lan bu yasa de\u011fi\u015fikli\u011fi ile art\u0131k beraber yay\u0131mlanan yeni tebli\u011fe eklenen 3. madde ile yurt d\u0131\u015f\u0131nda bulunan d\u00f6vizi ile ev alanlara vergi istisnas\u0131 hakk\u0131 tan\u0131nm\u0131\u015f oldu. Bu konu 3. madde metni bu \u015fekilde;<\/p>\n
“MADDE 3 \u2013 Ayn\u0131 Tebli\u011fin (II\/B-12.2.2.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.
\n\u201cAl\u0131c\u0131lar d\u0131\u015f\u0131ndaki ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan bankalar arac\u0131l\u0131\u011f\u0131yla sat\u0131c\u0131lar\u0131n hesab\u0131na yap\u0131lan d\u00f6viz transferleri; – D\u00f6viz transferine ili\u015fkin banka dekontunda al\u0131c\u0131ya ve teslime konu konut veya i\u015f yerine ili\u015fkin bilgilere (proje ad\u0131, adresi, ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm numaras\u0131) yer verilmesi veya – D\u00f6vizi transfer eden ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan, transfere konu tutar\u0131n al\u0131c\u0131 ad\u0131na g\u00f6nderildi\u011fine dair sat\u0131c\u0131ya, al\u0131c\u0131 ve teslime konu konut veya i\u015f yerine ili\u015fkin bilgileri (proje ad\u0131, adresi, ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm numaras\u0131) i\u00e7eren bir muvafakatname verilmesi kayd\u0131yla istisna uygulamas\u0131nda T\u00fcrkiye\u2019ye getirilen d\u00f6viz olarak kabul edilir.\u201d Yap\u0131lan yasal de\u011fi\u015fiklik ile beraber yurt d\u0131\u015f\u0131ndaki d\u00f6vizi ile ev alan ki\u015filerin yukar\u0131daki maddede yer alan \u015fekilde al\u0131mda bulunmalar\u0131 durumunda ev i\u00e7in \u00f6deyecekleri sat\u0131\u015f bedeli “T\u00fcrkiye’ye getirilen d\u00f6viz” olarak kabul edilecek.\u00a0 Konut al\u0131m bedeli d\u00f6viz olacak \u015fekilde\u00a0T\u00fcrkiye’ye getirilmek \u015fart\u0131yla konut veya i\u015fyeri sat\u0131\u015flar\u0131nda\u00a0KDV istisnas\u0131; al\u0131c\u0131lar d\u0131\u015f\u0131ndaki ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan bankalar \u00fczerinden\u00a0ta\u015f\u0131nmaz\u0131 satan ki\u015fi ya da \u015firket\u00a0hesab\u0131na yap\u0131lan d\u00f6viz transferlerini de kapsayacak \u015fekilde geni\u015fletilmi\u015f oldu.<\/p>\n","protected":false},"excerpt":{"rendered":"
D\u00f6viz \u00f6deyerek konut alana vergi istisnas\u0131 m\u00fcjdesi verildi! Uzun bir s\u00fcredir m\u00fcteahhitler ve in\u015faat firmalar\u0131n\u0131n talebi olan konutta KDV istisnas\u0131 i\u00e7in ad\u0131m at\u0131ld\u0131. Yurtd\u0131\u015f\u0131nda ya\u015fayan ve elindeki d\u00f6vizi ile konut almak isteyenlere vergi istisnas\u0131 hakk\u0131 verildi. Katma De\u011fer Vergisi Genel Uygulama Tebli\u011findeki De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 27) ile \u00f6nemli de\u011fi\u015fiklik yap\u0131ld\u0131. 15 Ekim […]<\/p>\n","protected":false},"author":1,"featured_media":29736,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[13847],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/29735"}],"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=29735"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/29735\/revisions"}],"predecessor-version":[{"id":29737,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/29735\/revisions\/29737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/29736"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=29735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}