{"id":31297,"date":"2020-03-17T10:27:27","date_gmt":"2020-03-17T07:27:27","guid":{"rendered":"https:\/\/emlaktuel.com\/?p=31297"},"modified":"2020-03-17T10:27:27","modified_gmt":"2020-03-17T07:27:27","slug":"evini-5-sene-dolmadan-satanlara-kazanc-vergisi-uyarisi","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=31297","title":{"rendered":"Evini 5 sene dolmadan satanlara kazan\u00e7 vergisi uyar\u0131s\u0131!"},"content":{"rendered":"<p><strong>Tapu harc\u0131 \u00f6dememek i\u00e7in sat\u0131\u015f bedelini d\u00fc\u015f\u00fcrenlere kazan\u00e7 vergisi uyar\u0131s\u0131!<\/strong><\/p>\n<p><strong>Sat\u0131n ald\u0131klar\u0131 konutu 5 y\u0131l ge\u00e7meden satan vatanda\u015flar i\u00e7in al\u0131\u015f ve sat\u0131\u015f fiyatlar\u0131 aras\u0131ndaki farka \u201cgayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisi\u201d uygulan\u0131yor. Olduk\u00e7a az bilinen vergi konusunda uzmanlar vatanda\u015flar\u0131 uyar\u0131rken, tapu harc\u0131n\u0131 az \u00f6demek i\u00e7in sat\u0131n alma bedelini d\u00fc\u015f\u00fck g\u00f6sterenlerin ek vergi ve cezalarla kar\u015f\u0131 kar\u015f\u0131ya oldu\u011fu belirtiliyor.<\/strong><\/p>\n<p>Gelir Vergisi Kanunu\u2019nun 80\u2019inci maddesine g\u00f6re miras ya da ba\u011f\u0131\u015f yoluyla devral\u0131nan konutlar hari\u00e7; sat\u0131n al\u0131nan ve takas yoluyla elde edilen t\u00fcm konutlar\u0131n 5 y\u0131l i\u00e7erisinde sat\u0131lmas\u0131 durumunda elde edilen toplam kazan\u00e7, vergiye tabi tutuluyor. Vatanda\u015flar aras\u0131nda az bilinen \u201cgayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisi\u201d \u00f6zellikle tapu harc\u0131n\u0131 az \u00f6demek i\u00e7in konut de\u011ferini d\u00fc\u015f\u00fck g\u00f6sterenleri etkilerken ek para cezalar\u0131na da neden oluyor.<\/p>\n<p><strong>Gayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisi nas\u0131l hesaplan\u0131r?<\/strong><\/p>\n<p>Online kredi kar\u015f\u0131la\u015ft\u0131rma platformu\u00a0<strong>Hesapkurdu.com<\/strong>&#8216;dan yap\u0131lan a\u00e7\u0131klamaya g\u00f6re, s\u00f6z konusu vergi hesaplan\u0131rken evin bir \u00f6nceki al\u0131\u015f de\u011feri enflasyona g\u00f6re d\u00fczenlenerek bug\u00fcnk\u00fc de\u011feri bulunuyor. Sonras\u0131nda evin al\u0131\u015f de\u011feri ile sat\u0131\u015f de\u011feri aras\u0131ndaki fark hesaplanarak enflasyondan ba\u011f\u0131ms\u0131z olarak elde edilen ger\u00e7ek kazan\u00e7 ortaya \u00e7\u0131kar\u0131l\u0131yor. Bu kazan\u00e7tan, her y\u0131l a\u00e7\u0131klanan istisna tutar\u0131, al\u0131m s\u0131ras\u0131nda \u00f6denen tapu harc\u0131 ve konut kredisi kullan\u0131ld\u0131ysa evin sat\u0131\u015f\u0131na kadar \u00f6denen faizlerin toplam\u0131 d\u00fc\u015f\u00fcl\u00fcyor. Kalan vergiye tabi tutardan yap\u0131lan kesinti, gayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisi olarak adland\u0131r\u0131l\u0131yor. Bir\u00e7ok konut sahibinin bilmedi\u011fi verginin hesab\u0131 da olduk\u00e7a karma\u015f\u0131k. Bir\u00e7ok de\u011fi\u015fkene g\u00f6re belirlenen gayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisinin hesaplanabilmesi i\u00e7in Gelir \u0130daresi\u2019ne beyanname verilebilirken\u00a0<strong>Hesapkurdu.com<\/strong>\u00a0\u00fczerinden de online olarak hesaplama yap\u0131labiliyor.<\/p>\n<p><strong>\u201cTapu harc\u0131n\u0131 d\u00fc\u015f\u00fck g\u00f6sterenler daha fazla vergi \u00f6d\u00fcyor\u201d<\/strong><\/p>\n<p>Baz\u0131 sat\u0131c\u0131lar\u0131n tapuda beyan edilen sat\u0131\u015f de\u011ferini d\u00fc\u015f\u00fck g\u00f6sterdi\u011fini belirten\u00a0<strong>Hesapkurdu.com<\/strong>\u00a0Kurucu Orta\u011f\u0131 Onur Tekinturhan, \u201cEv sahipleri bu \u015fekilde al\u0131m ve sat\u0131m aras\u0131nda elde etti\u011fi k\u00e2r\u0131 saklayarak daha d\u00fc\u015f\u00fck vergi \u00f6demeye \u00e7al\u0131\u015f\u0131yor. Durumun tespit edilmesi durumundaysa tapu harc\u0131 yeniden d\u00fczenlenerek eksik tutar tahsil ediliyor ve yanl\u0131\u015f beyan i\u00e7in ceza uygulan\u0131yor. Sat\u0131\u015f bedelinin eksik g\u00f6sterilmesi sadece sat\u0131c\u0131 i\u00e7in de\u011fil al\u0131c\u0131 i\u00e7in de sorun te\u015fkil ediyor. Evi sat\u0131n alan ki\u015fi 5 y\u0131l i\u00e7erisinde evi satmak istedi\u011finde ger\u00e7ek de\u011feri tapuya bildirince, aradaki al\u0131m ve sat\u0131m fark\u0131ndan dolay\u0131 daha fazla k\u00e2r elde etmi\u015f g\u00f6z\u00fck\u00fcyor. Bu y\u00fcksek k\u00e2rdan dolay\u0131 \u00f6denen vergi tutarlar\u0131 da katlan\u0131yor.\u201d ifadelerini kulland\u0131.<\/p>\n<p><strong>\u201cEk vergi \u00f6dememek i\u00e7in konut al\u0131rken de satarken de do\u011fru beyanda bulunun\u201d<\/strong><\/p>\n<p>Konut sat\u0131n al\u0131m\u0131nda tapu harc\u0131 \u00f6denmesi ve gayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisi aras\u0131ndaki ili\u015fkiyi bir \u00f6rnekle a\u00e7\u0131kl\u0131\u011fa kavu\u015fturan Onur Tekinturhan a\u00e7\u0131klamalar\u0131na \u015fu \u015fekilde devam etti: \u201c2015 y\u0131l\u0131 Mart ay\u0131nda 250.000 TL\u2019ye evini alm\u0131\u015f bir ki\u015finin tapuda 150.000 TL ev de\u011feri beyan ederek tapu harc\u0131 yat\u0131rd\u0131\u011f\u0131n\u0131 varsayal\u0131m. Konutunu 2019 y\u0131l\u0131 Aral\u0131k ay\u0131nda 400.000 TL\u2019ye satarken bu sefer ceza ve yapt\u0131r\u0131mlar nedeniyle do\u011fru de\u011fer olan 400.000 TL&#8217;yi beyan etsin. Bu durumda aradaki k\u00e2r, ka\u011f\u0131t \u00fczerinde 250.000 TL g\u00f6r\u00fcnece\u011fi i\u00e7in sat\u0131c\u0131ya yakla\u015f\u0131k 21.000 TL de\u011fer art\u0131\u015f kazan\u00e7 vergisi \u00f6demesi gerekiyor. Ki\u015fi evi sat\u0131n al\u0131rken tapuya ger\u00e7ek bedeli, yani 250.000 TL\u2019yi belirtmi\u015f olsayd\u0131, istisna tutar\u0131 ve enflasyon fark\u0131ndan dolay\u0131 herhangi bir de\u011fer art\u0131\u015f kazan\u00e7 vergisi \u00f6demesi yapmayacakt\u0131. Sadece tapu harc\u0131 \u00f6deyerek b\u00fcy\u00fck bir masraf\u0131n alt\u0131na girmemi\u015f olacakt\u0131. Bu noktada ev sat\u0131n al\u0131rken de satarken de tapu harc\u0131n\u0131n do\u011fru beyan edilmesini ve bu tutarda herhangi bir \u00e7arp\u0131tma yap\u0131lmamas\u0131n\u0131 \u00f6neriyoruz.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tapu harc\u0131 \u00f6dememek i\u00e7in sat\u0131\u015f bedelini d\u00fc\u015f\u00fcrenlere kazan\u00e7 vergisi uyar\u0131s\u0131! Sat\u0131n ald\u0131klar\u0131 konutu 5 y\u0131l ge\u00e7meden satan vatanda\u015flar i\u00e7in al\u0131\u015f ve sat\u0131\u015f fiyatlar\u0131 aras\u0131ndaki farka \u201cgayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 vergisi\u201d uygulan\u0131yor. Olduk\u00e7a az bilinen vergi konusunda uzmanlar vatanda\u015flar\u0131 uyar\u0131rken, tapu harc\u0131n\u0131 az \u00f6demek i\u00e7in sat\u0131n alma bedelini d\u00fc\u015f\u00fck g\u00f6sterenlerin ek vergi ve cezalarla kar\u015f\u0131 kar\u015f\u0131ya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/31297"}],"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=31297"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/31297\/revisions"}],"predecessor-version":[{"id":31298,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/31297\/revisions\/31298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/7870"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=31297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}