31.07.2020 G\u00fcn ve 312020 Say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 2812 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile kira \u00f6demelerinde Katma De\u011fer Verisi ve Stopaj oranlar\u0131 de\u011fi\u015fti. Yeni d\u00fczenlemeye g\u00f6re 31.12.2020 tarihine kadar i\u015fyeri kiralama hizmetinde y\u00fczde 18 olan KDV y\u00fczde 8\u2019e, y\u00fczde 20 oran\u0131nda uygulanan gelir vergisi stopaj oran\u0131 ise y\u00fczde 10\u2019a d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n
Kirac\u0131lar a\u00e7\u0131s\u0131ndan uygulanan bu indirimin esnaf ve tacirler i\u00e7in can suyu olaca\u011f\u0131n\u0131 belirten Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131 \u201cStopaj, i\u015f yeri olarak kullan\u0131lan gayrimenkullerin br\u00fct kira bedelleri \u00fczerinden al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr. Kirac\u0131 taraf\u0131ndan \u00f6denen stopaj asl\u0131nda mal sahibi ad\u0131na vergi dairesine \u00f6denmekte. Bu \u00f6demelerde yap\u0131lan indirim ile normalle\u015fme s\u00fcrecine \u00f6nemli bir katk\u0131 sunulmu\u015f olacak\u201d dedi.<\/p>\n
TESK\u2019in Haziran ay\u0131 verilerine g\u00f6re T\u00fcrkiye\u2019de 2 milyon 58 bin 615 i\u015fletme ve 1 milyon 906 bin 219 esnaf\u0131n oldu\u011funu belirten \u00d6zelmac\u0131kl\u0131 \u201cG\u0130B istatistiklerine g\u00f6re 2020 Haziran ay\u0131 itibari ile Gelir stopaj vergisi faal m\u00fckellef say\u0131s\u0131 3 milyon 4 bin 259\u2019a y\u00fckselirken, KDV m\u00fckellefi say\u0131s\u0131 da 2 milyon 827 bin 139 oldu. Yap\u0131lan d\u00fczenleme \u00e7ok say\u0131da m\u00fckellefi etkiliyor\u201d dedi.<\/p>\n
Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc \u201cGelir Vergisi Kanunu\u2019nun 94 \u00fcnc\u00fc maddesinde say\u0131lan ki\u015fi, kurum ve kurulu\u015flar; gayrimenkul sermaye irad\u0131na konu mal ve haklar\u0131 kiralamalar\u0131 durumunda, bu kapsamda yapacaklar\u0131 kira \u00f6demeleri \u00fczerinden gelir vergisi kesintisi (tevkifat) yapmak zorundad\u0131rlar. Kirac\u0131 olan s\u00f6z konusu ki\u015fi ve kurulu\u015flar, yapt\u0131klar\u0131 kira \u00f6demelerinin br\u00fct tutar\u0131 \u00fczerinden y\u0131lsonuna kadar %10 oran\u0131nda gelir vergisi kesintisi yapacaklar. Bu durumda kira geliri elde eden m\u00fckelleflerin gelir vergisi artm\u0131\u015f olacak\u201d dedi.<\/p>\n
Kontratlarda yer alan maddelere bak\u0131lmas\u0131 gerekti\u011fini belirten \u00d6zelmac\u0131kl\u0131 \u201c\u00d6rne\u011fin kira bedeli KDV dahil ayl\u0131k 10 bin TL yaz\u0131ld\u0131 ise, bu durum kirac\u0131 i\u00e7in bir avantaj olu\u015fturmayacakt\u0131r. Ayr\u0131ca kira kontratlar\u0131 yaz\u0131l\u0131rken kira bedelinin net mi br\u00fct m\u00fc oldu\u011funun a\u00e7\u0131k\u00e7a yaz\u0131lm\u0131\u015f olmas\u0131 gerekir. Yaz\u0131lmamas\u0131 durumunda bu kira bedeli br\u00fct kira olarak kabul edilmektedir\u201d dedi.<\/p>\n
T\u00dc\u0130K verilerine g\u00f6re G\u00fcven endeksinin hizmet, perakende ticaret ve in\u015faat sekt\u00f6rlerinde y\u00fckseldi\u011fini belirten Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc \u201cMevsim etkilerinden ar\u0131nd\u0131r\u0131lm\u0131\u015f g\u00fcven endeksi Temmuz ay\u0131nda bir \u00f6nceki aya g\u00f6re; hizmet sekt\u00f6r\u00fcnde %20,2, perakende ticaret sekt\u00f6r\u00fcnde %9,6 ve in\u015f<\/p>\n","protected":false},"excerpt":{"rendered":"
31.07.2020 G\u00fcn ve 312020 Say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 2812 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile kira \u00f6demelerinde Katma De\u011fer Verisi ve Stopaj oranlar\u0131 de\u011fi\u015fti. Yeni d\u00fczenlemeye g\u00f6re 31.12.2020 tarihine kadar i\u015fyeri kiralama hizmetinde y\u00fczde 18 olan KDV y\u00fczde 8\u2019e, y\u00fczde 20 oran\u0131nda uygulanan gelir vergisi stopaj oran\u0131 ise y\u00fczde 10\u2019a d\u00fc\u015f\u00fcr\u00fcld\u00fc. Kirac\u0131lar a\u00e7\u0131s\u0131ndan uygulanan bu indirimin esnaf […]<\/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":[14578],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/32465"}],"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=32465"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/32465\/revisions"}],"predecessor-version":[{"id":32466,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/32465\/revisions\/32466"}],"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=32465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=32465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=32465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}