T\u00fcrkiye genelinde 2019 y\u0131l\u0131nda toplamda 2 milyon 338 bin 269 ta\u015f\u0131nmaz sat\u0131\u015f yolu ile el de\u011fi\u015ftirdi. Sahip oldu\u011fu gayrimenkul\u00fc ald\u0131\u011f\u0131 tarihten itibaren be\u015f y\u0131l i\u00e7inde satanlar\u0131n, elde ettikleri kazan\u00e7 istisna haddinin \u00fczerindeyse Gelir Vergisi Beyannamesi vermeleri gerekiyor.<\/p>\n
Konuya ili\u015fkin a\u00e7\u0131klamalarda bulunan Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131 \u201cAl\u0131m sat\u0131m i\u015flerini ticari kazan\u00e7 h\u00fck\u00fcmleri kapsam\u0131nda devaml\u0131 yapmasalar da, gayrimenkullerini be\u015f y\u0131l i\u00e7inde sat\u0131\u015f, trampa, takas ve kamula\u015ft\u0131rma gibi nedenlerle elden \u00e7\u0131kartanlar, al\u0131m sat\u0131mdan sa\u011flad\u0131klar\u0131 kazan\u00e7lar i\u00e7in gelir vergisine tabi tutuluyor. De\u011fer art\u0131\u015f kazanc\u0131nda 2019 takvim y\u0131l\u0131 i\u00e7in 14 bin 800 T\u00fcrk Liras\u0131 gelir vergisinden istisnad\u0131r\u201d dedi.<\/p>\n
De\u011fer art\u0131\u015f\u0131 kazanc\u0131n\u0131n vergilendirilmesine ili\u015fkin hesaplama hakk\u0131nda da bilgi veren \u00d6zelmac\u0131kl\u0131 \u201c\u00d6ncelikle de\u011fer art\u0131\u015f kazanc\u0131nda vergilendirilecek kazanc\u0131 hesaplamak gerekiyor. Bunun i\u00e7inde elden \u00e7\u0131kart\u0131lan ta\u015f\u0131nmaz\u0131n maliyet bedelini ve gene sat\u0131c\u0131 taraf\u0131ndan yap\u0131lan giderler, \u00f6denen vergi ve har\u00e7lar\u0131 \u00f6ncelikle tespit etmek gerekiyor. Vergilendirilecek kazanc\u0131n tespitinde elde etme bedelinin T\u00fcrkiye \u0130statistik Kurumu (T\u00dc\u0130K) taraf\u0131ndan belirlenen Yurt \u0130\u00e7i \u00dcretici Fiyat Endeksi (Y\u0130-\u00dcFE) oranlar\u0131na endekslenmesi sonucu bulunacak olan tutar\u0131 ile elden \u00e7\u0131karma sonucu elde edilen tutar aras\u0131ndaki fark esas al\u0131n\u0131yor\u201d dedi.<\/p>\n
\u0130vas\u0131z olarak iktisap edilmi\u015f ta\u015f\u0131nmazlar\u0131n elden \u00e7\u0131kart\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar\u0131n vergilendirilmedi\u011fini belirten Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc \u201c\u00d6zellikle intikal yani veraset yolu ile ge\u00e7en ta\u015f\u0131nmazlar\u0131n elden \u00e7\u0131kart\u0131lmas\u0131 ve gayrimenkul\u00fcn \u00fczerine, sahibi taraf\u0131ndan in\u015fa edilen veya kat kar\u015f\u0131l\u0131\u011f\u0131 olarak verilenler bu kapsama giriyor. Bunun yan\u0131nda tapuya tescilden \u00f6nce de sahibi taraf\u0131ndan kullan\u0131lan ta\u015f\u0131nmazlar\u0131n fiili kullan\u0131m durumlar\u0131 5 y\u0131l\u0131 ge\u00e7iyor ise bunlar da vergilendirilmiyor. \u00d6zellikle Toplu Konut \u0130daresi ve kooperatiflerin durumlar\u0131nda tahsis belgesi, faturalar gibi belgeler fiili kullan\u0131m tarihi olarak dikkate al\u0131n\u0131yor\u201d dedi.<\/p>\n
\u00d6zelmac\u0131kl\u0131 \u201c2019 y\u0131l\u0131na ait Gelir Vergisi beyannamelerinin verilme s\u00fcreleri ile tahakkuk eden vergilerin \u00f6deme s\u00fcreleri 30 Nisan 2020 sonuna kadar uzat\u0131ld\u0131. \u00d6demeler bu y\u0131l i\u00e7in iki taksit olmak \u00fczere 30 Nisan ve 04 A\u011fustos tarihine kadar yap\u0131lmal\u0131. \u0130stisna tutar\u0131n\u0131n alt\u0131nda kalan kazan\u00e7lar i\u00e7in beyanname verilmesine gerek yok. Beyannameler kolay ve h\u0131zl\u0131 bir \u015fekilde Haz\u0131r Beyan Sistemi \u00fczerinden de verilebiliyor\u201d dedi.<\/p>\n
M\u00fckellef (A) 10.03.2015 tarihinde 300.000-TL\u2019ye sat\u0131n alm\u0131\u015f oldu\u011fu gayrimenkul\u00fc, 25.04.2019 tarihinde 600.000-TL\u2019ye satm\u0131\u015ft\u0131r. Buna g\u00f6re m\u00fckellef, s\u00f6z konusu gayrimenkul\u00fc al\u0131\u015f tarihinden itibaren be\u015f y\u0131l ge\u00e7meden satm\u0131\u015f oldu\u011fundan, elde etti\u011fi kazan\u00e7 de\u011fer art\u0131\u015f\u0131 kazanc\u0131 olarak vergiye tabi olacakt\u0131r.<\/p>\n
\u00d6ncelikle gayrimenkul\u00fcn iktisap tarihinden \u00f6nceki ay olan \u015eubat 2015 d\u00f6neminde Y\u0130-\u00dcFE 239,46; elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 aydan \u00f6nceki ay olan Mart 2019 d\u00f6neminde Y\u0130-\u00dcFE 431,98 olarak ger\u00e7ekle\u015fmi\u015ftir. Bu durumda endeksleme oran\u0131n\u0131n ilgili d\u00f6nemde %10\u2019un \u00fczerinde [(431,98 \u2013 239,46) \/239,46] = % 80,39 artm\u0131\u015f oldu\u011fu g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla elden \u00e7\u0131kar\u0131lan gayrimenkul\u00fcn endekslenmi\u015f maliyet bedeli; 300.000 TL x (431,98 \/ 239,46) = 541.192,68 TL olarak dikkate al\u0131nacakt\u0131r. Buna g\u00f6re m\u00fckellef, satm\u0131\u015f oldu\u011fu gayrimenkulden dolay\u0131 (600.000 \u2013 541.192,68 =) 58.807,32 TL tutar\u0131nda istisna \u00f6ncesi de\u011fer art\u0131\u015f\u0131 kazanc\u0131 elde etmi\u015f olacakt\u0131r.<\/p>\n
S\u00f6z konusu kazanca, 2019 y\u0131l\u0131nda ge\u00e7erli olan 14.800 TL tutar\u0131ndaki istisna uyguland\u0131ktan sonra bulunacak (58.807,32 \u2013 14.800 =) 44.007,32 TL\u2019ye vergi nispetleri uyguland\u0131\u011f\u0131nda m\u00fckellefin Hesaplanan Gelir Vergisi 8.181,98 TL olacakt\u0131r. S\u00f6z konusu gayrimenkul\u00fcn 25.04.2019 tarihinde elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan 2019 y\u0131l\u0131 de\u011fer art\u0131\u015f\u0131 kazanc\u0131, 2020 y\u0131l\u0131n\u0131n 30 Nisan tarihine kadar y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan edilip, 2020 y\u0131l\u0131n\u0131n 30 Nisan ve 4 A\u011fustos tarihlerine kadar 2 e\u015fit taksitle \u00f6denmelidir.<\/p>\n","protected":false},"excerpt":{"rendered":"
T\u00fcrkiye genelinde 2019 y\u0131l\u0131nda toplamda 2 milyon 338 bin 269 ta\u015f\u0131nmaz sat\u0131\u015f yolu ile el de\u011fi\u015ftirdi. Sahip oldu\u011fu gayrimenkul\u00fc ald\u0131\u011f\u0131 tarihten itibaren be\u015f y\u0131l i\u00e7inde satanlar\u0131n, elde ettikleri kazan\u00e7 istisna haddinin \u00fczerindeyse Gelir Vergisi Beyannamesi vermeleri gerekiyor. Konuya ili\u015fkin a\u00e7\u0131klamalarda bulunan Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131 \u201cAl\u0131m sat\u0131m i\u015flerini ticari kazan\u00e7 h\u00fck\u00fcmleri kapsam\u0131nda […]<\/p>\n","protected":false},"author":1,"featured_media":29854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[62],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/31348"}],"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=31348"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/31348\/revisions"}],"predecessor-version":[{"id":31349,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/31348\/revisions\/31349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/29854"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=31348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}