Bu y\u0131l ilk defa yeni bir vergi tahsilat\u0131 yap\u0131lmaya ba\u015fland\u0131. Konutlar\u0131n\u0131n emlak vergi de\u011feri 5 milyon 227 bin liray\u0131 a\u015fanlar De\u011ferli Konut Vergisi \u00f6demeye ba\u015flad\u0131. Kak\u0131c\u0131 & \u015eim\u015fek Hukuk B\u00fcrosu kurucular\u0131ndan Av. Elvan Kak\u0131c\u0131 \u015eim\u015fek, De\u011ferli Konut Vergisi hakk\u0131nda bilinmeyenleri anlatt\u0131\u2026<\/p>\n
Kak\u0131c\u0131 & \u015eim\u015fek Hukuk B\u00fcrosu kurucular\u0131ndan Av. Elvan Kak\u0131c\u0131 \u015eim\u015fek<\/p>\n
De\u011ferli Konut Vergisi di\u011fer ad\u0131 ile l\u00fcks konut vergisinin 2021 y\u0131l\u0131 i\u00e7in tespit edilen miktar\u0131n\u0131n 5.227.000 TL olup bu miktar\u0131n a\u015f\u0131lmas\u0131 durumunda ta\u015f\u0131nmaz \u00fczerinden vergi al\u0131naca\u011f\u0131n\u0131 belirten Kak\u0131c\u0131 & \u015eim\u015fek Hukuk B\u00fcrosu kurucular\u0131ndan Av. Elvan Kak\u0131c\u0131 \u015eim\u015fek,<\/p>\n
\u201cTa\u015f\u0131nmaz\u0131n de\u011feri tespit edilirken Emlak Vergisi Kanunu\u2019na g\u00f6re belirlenen vergi de\u011feri dikkate al\u0131nacak olup ta\u015f\u0131nmaz\u0131n bulundu\u011fu yerdeki belediyeden bu tutar m\u00fckellefler taraf\u0131ndan \u00f6\u011frenilebilecektir. T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7erisinde bulunan konut nitelikli ta\u015f\u0131nmazlardan, an\u0131lan kanunun 29. Maddesine g\u00f6re belirlenen bina vergi de\u011feri 29\/12\/2020 tarihli ve 31349 M\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan Hazine ve Maliye Bakanl\u0131\u011f\u0131 nezdindeki Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n yay\u0131mlad\u0131\u011f\u0131 Emlak Vergisi Kanunu Genel Tebli\u011fi ile 01\/01\/2021 tarihinden itibaren uygulanmak \u00fczere bina vergi de\u011feri 5.227.000 T\u00fcrk Liras\u0131n\u0131n \u00fczerinde olanlar de\u011ferli konut vergisine tabidir.<\/p>\n
Kimler de\u011ferli konut vergisine tabidir ?<\/p>\n
Tapuda konutun sahibi kim ise de\u011ferli konut vergisinin m\u00fckellefi de o ki\u015fidir ve vergi o ki\u015fi taraf\u0131ndan \u00f6denecektir. Ta\u015f\u0131nmaz\u0131n sahibinin k\u00fc\u00e7\u00fck veya k\u0131s\u0131tl\u0131 olmas\u0131 bu ki\u015filerin m\u00fckellef olmas\u0131n\u0131 engellemeyecektir. Ancak e\u011fer tapuda bir intifa hakk\u0131 tesisi yap\u0131lm\u0131\u015f ise bu sefer verginin m\u00fckellefi intifa hakk\u0131 sahibi olup vergi intifa hakk\u0131 sahibi taraf\u0131ndan \u00f6denecektir. Yine bir konuta birden \u00e7ok ki\u015finin payl\u0131 m\u00fclkiyet halinde sahip olmas\u0131 durumunda, ta\u015f\u0131nmaz\u0131n verginin konusuna girip girmedi\u011fi tespit edilirken hissedarlar\u0131n paylar\u0131 de\u011fil, ta\u015f\u0131nmaz\u0131n toplam de\u011feri dikkate al\u0131n\u0131r ancak pay sahipleri hisseleri oran\u0131nda vergiden m\u00fckellef olurlar.<\/p>\n
De\u011ferli Konut Vergisinin m\u00fckellefiyeti; ta\u015f\u0131nmaz\u0131n vergi de\u011ferinin Kanunda belirtilen e\u015fik de\u011feri a\u015ft\u0131\u011f\u0131 tarih, ta\u015f\u0131nmaz\u0131n edinilmesi veya muafiyetin sona erdi\u011fi tarihi \u2018takip eden y\u0131ldan\u2019 itibaren ba\u015flar. De\u011ferli konut vergisine tabi olan ta\u015f\u0131nmaz\u0131n vergi de\u011ferinin, beyannamenin verilece\u011fi y\u0131lda ge\u00e7erli olan tutar\u0131n alt\u0131nda kalmas\u0131 halinde veya ta\u015f\u0131nmaz\u0131n sat\u0131m\u0131\/devri ile m\u00fckellefiyet sona erecektir. Ancak ta\u015f\u0131nmaz\u0131n elden \u00e7\u0131kart\u0131lmas\u0131 durumunda, sat\u0131c\u0131 satt\u0131\u011f\u0131 y\u0131la ili\u015fkin verginin tamam\u0131n\u0131 \u00f6deyecek, al\u0131c\u0131 ertesi y\u0131l vergi \u00f6demeye ba\u015flayacakt\u0131r.<\/p>\n
T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde konut (mesken) nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar, de\u011feri ne olursa olsun De\u011ferli Konut Vergisi \u00f6demeyecektir. Ayr\u0131ca, birden fazla konut nitelikli ta\u015f\u0131nmaz\u0131 bulunanlar\u0131n, de\u011ferli konut vergisi konusuna giren en d\u00fc\u015f\u00fck de\u011ferli konut nitelikli tek ta\u015f\u0131nmaz\u0131 vergiden istisna olacakt\u0131r ve beyannameye dahil edilerek de\u011feri \u00fczerinden vergi \u00f6denmeyecektir.<\/p>\n
Ayr\u0131ca; genel ve \u00f6zel b\u00fct\u00e7eli idarelerin, belediyelerin, \u00fcniversitelerin ve Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n maliki veya intifa hakk\u0131na sahip oldu\u011fu mesken nitelikli ta\u015f\u0131nmazlar ile Yabanc\u0131 devletlere ait olup el\u00e7ilik ve konsolosluk olarak kullan\u0131lan mesken nitelikli ta\u015f\u0131nmazlar ile el\u00e7ilerin ikametine mahsus mesken nitelikli ta\u015f\u0131nmazlar (kar\u015f\u0131l\u0131kl\u0131 olmak \u015fart\u0131yla) ve merkezi T\u00fcrkiye’de bulunan milletleraras\u0131 kurulu\u015flara, milletleraras\u0131 kurulu\u015flar\u0131n T\u00fcrkiye’deki temsilciliklerine ait mesken nitelikli ta\u015f\u0131nmazlar vergiden istisnad\u0131r.<\/p>\n
Son olarak esas faaliyet konusu bina in\u015fas\u0131 olanlar\u0131n i\u015fletmelerine kay\u0131tl\u0131 bulunan ve hen\u00fcz ilk sat\u0131\u015fa, devir ve temlike konu edilmemi\u015f yeni in\u015fa edilen mesken nitelikli ta\u015f\u0131nmazlar da vergiden istisnad\u0131r.\u201d \u015feklinde g\u00f6r\u00fc\u015flerini dile getirdi.<\/p>\n
Elvan Kak\u0131c\u0131 \u015eim\u015fek, Marmara \u00dcniversitesi Hukuk Fak\u00fcltesi mezunu olup Yeditepe \u00dcniversitesi Hukuk Fak\u00fcltesinde \u00d6zel hukuk alan\u0131nda y\u00fcksek lisans yapm\u0131\u015ft\u0131r. 2003-2005 y\u0131llar\u0131 aras\u0131nda Londra\u2019da bir hukuk b\u00fcrosunda \u00e7al\u0131\u015ft\u0131ktan sonra 2007 tarihinden bu yana Kak\u0131c\u0131 \u015eim\u015fek hukuk b\u00fcrosunun kurucu ortaklar\u0131ndand\u0131r. \u00d6zellikle Gayrimenkul hukuku, Aile hukuku, medeni hukuk ba\u015fta olmak \u00fczere \u00f6zel hukuk alan\u0131nda uzmanla\u015fm\u0131\u015ft\u0131r. Ayr\u0131ca son zamanlarda giri\u015fimcilerin ihtiya\u00e7lar\u0131 ile ortaya \u00e7\u0131kan Giri\u015fim Hukuku \u00fczerine de \u00e7al\u0131\u015fmalar yapmaktad\u0131r. Makaleleri \u00e7e\u015fitli yaz\u0131l\u0131 ve dijital bas\u0131mlarda yay\u0131nlanmakta olup hukuk\u00e7unun akademik y\u00f6n\u00fcn\u00fc s\u00fcrekli geli\u015ftirmesini \u00e7ok \u00f6nemsemektedir. T\u00fcrkiye Kad\u0131n Giri\u015fimciler Derne\u011fi, \u00d6zye\u011fin \u00dcniversitesi 10.000 Kad\u0131n Mezunlar\u0131 Derne\u011fi ve \u0130stanbul Barosu \u00fcyesidir. Sosyal sorumluluk projelerini desteklemekte ve “toplumsal cinsiyet e\u015fitsizli\u011fi\u201d kavram\u0131 \u00fczerinde T\u00fcrk toplumundaki kad\u0131n\u0131n yeri konusunda yap\u0131lan her t\u00fcrl\u00fc sosyal fark\u0131ndal\u0131k \u00e7al\u0131\u015fmalar\u0131n\u0131n g\u00f6n\u00fcll\u00fc destek\u00e7isi olmaktad\u0131r. 2 \u00e7ocuk annesidir.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bu y\u0131l ilk defa yeni bir vergi tahsilat\u0131 yap\u0131lmaya ba\u015fland\u0131. Konutlar\u0131n\u0131n emlak vergi de\u011feri 5 milyon 227 bin liray\u0131 a\u015fanlar De\u011ferli Konut Vergisi \u00f6demeye ba\u015flad\u0131. Kak\u0131c\u0131 & \u015eim\u015fek Hukuk B\u00fcrosu kurucular\u0131ndan Av. Elvan Kak\u0131c\u0131 \u015eim\u015fek, De\u011ferli Konut Vergisi hakk\u0131nda bilinmeyenleri anlatt\u0131\u2026 Kak\u0131c\u0131 & \u015eim\u015fek Hukuk B\u00fcrosu kurucular\u0131ndan Av. Elvan Kak\u0131c\u0131 \u015eim\u015fek De\u011ferli Konut Vergisi di\u011fer […]<\/p>\n","protected":false},"author":1,"featured_media":36601,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[13913],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/36600"}],"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=36600"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/36600\/revisions"}],"predecessor-version":[{"id":36602,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/36600\/revisions\/36602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/36601"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=36600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=36600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=36600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}