{"status":true,"post":{"id":23120,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:25:04","created_at":"2020-10-01T21:00:00.000000Z","updated_at":"2022-10-24T11:25:04.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23120,"is_featured":0,"title":"Gayrimenkul sermaye iratlar\u0131nda vergi tevkifat\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi uyar\u0131nca kamu idare ve m\u00fcesseseleri, iktisadi kamu kurulu\u015flar\u0131, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7ilerin yapm\u0131\u015f olduklar\u0131 \u00f6demelerden tevkifat (kesinti) yapma y\u00fck\u00fcml\u00fcl\u00fckleri bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer yandan Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5 numaral\u0131 bendinin \u2018a\u2019 alt bendi gere\u011fi ayn\u0131 kanunun 70\u2019inci maddesinde say\u0131lmak suretiyle belirlenmi\u015f mal ve haklar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden tevkifat yap\u0131lmas\u0131 gerekti\u011fi hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Tevkifat, yasal d\u00fczenleme ile vergi kesintisi yapma m\u00fckellefiyeti bulunanlar\u0131n faaliyetlerine ili\u015fkin \u00f6demelerine y\u00f6nelik olup, ger\u00e7ek ki\u015filerin iktisad\u0131 i\u015fletmelerine dahil olmayan gayrimenkullerinin i\u015f yeri olarak kiralanmas\u0131 halinde s\u00f6z konusu olmaktad\u0131r. Kurumlar ile kamu idare ve m\u00fcesseselerine \u00f6denen kira bedelleri \u00fczerinden tevkifat yap\u0131lmamaktad\u0131r. Bu ba\u011flamda da kollektif ve adi komandit \u015firket gibi \u015fah\u0131s \u015firketlerine ait kira bedelleri de tevkifat kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur. Ayn\u0131 \u015fekilde ger\u00e7ek ki\u015filer ve adi ortakl\u0131klar\u0131n ticari i\u015fletmelerine dahil mal ve haklar\u0131n kiralar\u0131 da tevkifata tabi tutulmamaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak vak\u0131flara, (mazbut vak\u0131flar hari\u00e7) ve derneklere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demelerinden vergi tevkifat\u0131, Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesine g\u00f6re yap\u0131lmaktad\u0131r. Bu ba\u011flamda da bu tevkifat\u0131n yap\u0131lmas\u0131nda, kira \u00f6demesini yapan derne\u011fin, kamuya yararl\u0131 dernek ya da vak\u0131f olmas\u0131 \u00f6nem arz etmemektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ba\u015fka bir anlat\u0131mla mazbut vak\u0131flar hari\u00e7, hi\u00e7bir ayr\u0131m yap\u0131lmaks\u0131z\u0131n t\u00fcm dernek veya vak\u0131flara \u00f6denen gayrimenkul kira bedellerinden tevkifat yap\u0131lmas\u0131 gerekmektedir. Bu ba\u011flamda da ayr\u0131ca sendikalar, ticaret odalar\u0131, sanayi odalar\u0131, ticaret borsalar\u0131, esnaf odalar\u0131 ve bunlar\u0131n birlikleri ile di\u011fer mesleki kurulu\u015flara ait oda ve birlikler, siyasi partiler, emekli ve yard\u0131m sand\u0131klar\u0131na yap\u0131lan kira \u00f6demelerinden de gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 s\u00f6z konusudur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca 6822 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunla Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5. bendine (d) alt bendi eklenerek yabanc\u0131 devletlere, yabanc\u0131 kamu idare ve kurulu\u015flar\u0131 ile uluslararas\u0131 kurulu\u015flara ait diplomatik stat\u00fcs\u00fc bulunmayan gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demeleri de tevkifat kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gayrimenkul sermaye iratlar\u0131nda tevkifat nakden ve hesaben \u00f6deme an\u0131nda yap\u0131l\u0131r. Hesaben \u00f6deme deyimi, vergi tevkifat\u0131na tabi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri istihkak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade etmektedir. Vergi tevkifat\u0131, gayrisafi tutarlar \u00fczerinden yap\u0131l\u0131r. Kesilmesi gereken verginin \u00f6demeyi yapan taraf\u0131ndan \u00fcstlenilmesi halinde vergi, <\/span><br><span class=\"large\"> bilfiil \u00f6denen miktar ile \u00f6demeyi yapan\u0131n y\u00fcklendi\u011fi verginin toplam\u0131 \u00fczerinden hesaplan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kira bedeli pe\u015fin olarak \u00f6deniyorsa, \u00f6dendi\u011fi tarihte tamam\u0131 \u00fczerinden tevkifat yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi kesintisine tabi tutulmas\u0131 gerekirken, tevkifat yap\u0131lmadan \u00f6denen kira bedellerinde tevkifata esas al\u0131nacak tutar kesilecek vergi oran\u0131nda art\u0131r\u0131l\u0131r. \u00c7\u00fcnk\u00fc tevkifat\u0131n gayrisafi tutarlar \u00fczerinden yap\u0131lmas\u0131 gerekmekte olup, \u00f6denen kira tutar\u0131 net kira tutar\u0131 olmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tevkifata tabi kiralama i\u015fleminde s\u00f6zle\u015fmede kira bedeli sadece \u2018net\u2019 tutar olarak belirlenmi\u015f ise net kira tutar\u0131ndan hareketle \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihteki tevkifat oran\u0131 esas al\u0131narak br\u00fct tutar\u0131n tespit edilmesi ve tevkifat tutar\u0131n\u0131n hesaplanmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Kira s\u00f6zle\u015fmesinde kira bedeli \u2018br\u00fct\u2019 tutar, ya da hem \u2018net\u2019 hem \u2018br\u00fct\u2019 tutar olarak belirtilmi\u015fse, tevkifat oran\u0131 \u2018br\u00fct\u2019 kira \u00f6demeleri \u00fczerinden y\u00fczde 10 olarak uygulanmal\u0131d\u0131r.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-sermaye-iratlarinda-vergi-tevkifati","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gayrimenkul sermaye iratlar\u0131nda vergi tevkifat\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":115,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":23219,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23120,"locale":"tr","category_id":73,"title":"Gayrimenkul sermaye iratlar\u0131nda vergi tevkifat\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi uyar\u0131nca kamu idare ve m\u00fcesseseleri, iktisadi kamu kurulu\u015flar\u0131, sair kurumlar, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar, dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmeleri, kooperatifler, yat\u0131r\u0131m fonu y\u00f6netenler, ger\u00e7ek gelirlerini beyan etmeye mecbur olan ticaret ve serbest meslek erbab\u0131, zirai kazan\u00e7lar\u0131n\u0131 bilan\u00e7o veya zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit eden \u00e7ift\u00e7ilerin yapm\u0131\u015f olduklar\u0131 \u00f6demelerden tevkifat (kesinti) yapma y\u00fck\u00fcml\u00fcl\u00fckleri bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer yandan Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5 numaral\u0131 bendinin \u2018a\u2019 alt bendi gere\u011fi ayn\u0131 kanunun 70\u2019inci maddesinde say\u0131lmak suretiyle belirlenmi\u015f mal ve haklar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden tevkifat yap\u0131lmas\u0131 gerekti\u011fi hususu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Tevkifat, yasal d\u00fczenleme ile vergi kesintisi yapma m\u00fckellefiyeti bulunanlar\u0131n faaliyetlerine ili\u015fkin \u00f6demelerine y\u00f6nelik olup, ger\u00e7ek ki\u015filerin iktisad\u0131 i\u015fletmelerine dahil olmayan gayrimenkullerinin i\u015f yeri olarak kiralanmas\u0131 halinde s\u00f6z konusu olmaktad\u0131r. Kurumlar ile kamu idare ve m\u00fcesseselerine \u00f6denen kira bedelleri \u00fczerinden tevkifat yap\u0131lmamaktad\u0131r. Bu ba\u011flamda da kollektif ve adi komandit \u015firket gibi \u015fah\u0131s \u015firketlerine ait kira bedelleri de tevkifat kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur. Ayn\u0131 \u015fekilde ger\u00e7ek ki\u015filer ve adi ortakl\u0131klar\u0131n ticari i\u015fletmelerine dahil mal ve haklar\u0131n kiralar\u0131 da tevkifata tabi tutulmamaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak vak\u0131flara, (mazbut vak\u0131flar hari\u00e7) ve derneklere ait ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demelerinden vergi tevkifat\u0131, Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesine g\u00f6re yap\u0131lmaktad\u0131r. Bu ba\u011flamda da bu tevkifat\u0131n yap\u0131lmas\u0131nda, kira \u00f6demesini yapan derne\u011fin, kamuya yararl\u0131 dernek ya da vak\u0131f olmas\u0131 \u00f6nem arz etmemektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ba\u015fka bir anlat\u0131mla mazbut vak\u0131flar hari\u00e7, hi\u00e7bir ayr\u0131m yap\u0131lmaks\u0131z\u0131n t\u00fcm dernek veya vak\u0131flara \u00f6denen gayrimenkul kira bedellerinden tevkifat yap\u0131lmas\u0131 gerekmektedir. Bu ba\u011flamda da ayr\u0131ca sendikalar, ticaret odalar\u0131, sanayi odalar\u0131, ticaret borsalar\u0131, esnaf odalar\u0131 ve bunlar\u0131n birlikleri ile di\u011fer mesleki kurulu\u015flara ait oda ve birlikler, siyasi partiler, emekli ve yard\u0131m sand\u0131klar\u0131na yap\u0131lan kira \u00f6demelerinden de gelir vergisi tevkifat\u0131 yap\u0131lmas\u0131 s\u00f6z konusudur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayr\u0131ca 6822 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunla Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n 5. bendine (d) alt bendi eklenerek yabanc\u0131 devletlere, yabanc\u0131 kamu idare ve kurulu\u015flar\u0131 ile uluslararas\u0131 kurulu\u015flara ait diplomatik stat\u00fcs\u00fc bulunmayan gayrimenkullerin kiralanmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bunlara yap\u0131lan kira \u00f6demeleri de tevkifat kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gayrimenkul sermaye iratlar\u0131nda tevkifat nakden ve hesaben \u00f6deme an\u0131nda yap\u0131l\u0131r. Hesaben \u00f6deme deyimi, vergi tevkifat\u0131na tabi kazan\u00e7 ve iratlar\u0131 \u00f6deyenleri istihkak sahiplerine kar\u015f\u0131 bor\u00e7lu durumda g\u00f6steren her t\u00fcrl\u00fc kay\u0131t ve i\u015flemleri ifade etmektedir. Vergi tevkifat\u0131, gayrisafi tutarlar \u00fczerinden yap\u0131l\u0131r. Kesilmesi gereken verginin \u00f6demeyi yapan taraf\u0131ndan \u00fcstlenilmesi halinde vergi, <\/span><br><span class=\"large\"> bilfiil \u00f6denen miktar ile \u00f6demeyi yapan\u0131n y\u00fcklendi\u011fi verginin toplam\u0131 \u00fczerinden hesaplan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kira bedeli pe\u015fin olarak \u00f6deniyorsa, \u00f6dendi\u011fi tarihte tamam\u0131 \u00fczerinden tevkifat yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi kesintisine tabi tutulmas\u0131 gerekirken, tevkifat yap\u0131lmadan \u00f6denen kira bedellerinde tevkifata esas al\u0131nacak tutar kesilecek vergi oran\u0131nda art\u0131r\u0131l\u0131r. \u00c7\u00fcnk\u00fc tevkifat\u0131n gayrisafi tutarlar \u00fczerinden yap\u0131lmas\u0131 gerekmekte olup, \u00f6denen kira tutar\u0131 net kira tutar\u0131 olmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tevkifata tabi kiralama i\u015fleminde s\u00f6zle\u015fmede kira bedeli sadece \u2018net\u2019 tutar olarak belirlenmi\u015f ise net kira tutar\u0131ndan hareketle \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihteki tevkifat oran\u0131 esas al\u0131narak br\u00fct tutar\u0131n tespit edilmesi ve tevkifat tutar\u0131n\u0131n hesaplanmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Kira s\u00f6zle\u015fmesinde kira bedeli \u2018br\u00fct\u2019 tutar, ya da hem \u2018net\u2019 hem \u2018br\u00fct\u2019 tutar olarak belirtilmi\u015fse, tevkifat oran\u0131 \u2018br\u00fct\u2019 kira \u00f6demeleri \u00fczerinden y\u00fczde 10 olarak uygulanmal\u0131d\u0131r.<\/span><\/p>  \t\t\t\t","slug":"gayrimenkul-sermaye-iratlarinda-vergi-tevkifati","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Gayrimenkul sermaye iratlar\u0131nda vergi tevkifat\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":115,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}