{"status":true,"post":{"id":15316,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:56:03","created_at":"2016-12-04T21:00:00.000000Z","updated_at":"2022-10-21T06:56:03.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15316,"is_featured":0,"title":"Geri kiralama yoluyla yap\u0131lan ta\u015f\u0131nmaz sat\u0131\u015flar\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><span class=\"large\">Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 6728 say\u0131l\u0131 Kanun\u2019un 56\u2019nc\u0131 maddesiyle Kurumlar Vergi Kanunu\u2019nun 5\u2019inci maddesinin birinci f\u0131kras\u0131na eklenen (J) bendine g\u00f6re \u201cher t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n Finansal Kiralama Kanunu\u201d kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla i\u015flemi ger\u00e7ekle\u015ftiren;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Finansal kiralama \u015firketlerine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kat\u0131l\u0131m bankalar\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na,<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar, Kurumlar Vergisi\u2019nden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Bu istisnan\u0131n uygulanmas\u0131nda;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kirac\u0131, her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n\u0131 Finansal Kiralama Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 ko\u015fuluyla, kiralayan kurumlara devreden kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kiralayan kurumlar, finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile Kalk\u0131nma ve Yat\u0131r\u0131m Bankalar\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat-Kirala-Geri Al i\u015flemi, her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131 Finansal Kiralama Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 ko\u015fuluyla, kirac\u0131lar taraf\u0131ndan kiralayanlara sat\u0131\u015f\u0131, kiralayanlar taraf\u0131ndan kirac\u0131lara kiralanmas\u0131 ve kiralayanlarca s\u00f6z konusu varl\u0131lar\u0131n kirac\u0131lara kira s\u00fcresi sonunda devrine ili\u015fkin s\u00fcreci, ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130stisna uygulamas\u0131ndan;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Finansal Kiralama Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 ko\u015fuluyla ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n\u0131 finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na devreden Kurumlar Vergisi m\u00fckellefleri ile,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu varl\u0131klar\u0131 devrald\u0131klar\u0131 kurumlara kira s\u00fcresi bitiminde devreden finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131 yararlanabilmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130stisna uygulamas\u0131na her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar konu edilebilece\u011fi gibi, istisna ko\u015fullar\u0131n\u0131n sa\u011flanmas\u0131 kayd\u0131yla, kurumlar\u0131n tam veya dar m\u00fckellefiyete tabi olmas\u0131n\u0131n uygulama a\u00e7\u0131s\u0131ndan herhangi bir \u00f6nemi bulunmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130stisnaya konu olabilecek ta\u015f\u0131nmazlar, T\u00fcrk Medeni Kanunu\u2019nda \u201cTa\u015f\u0131nmaz olarak tan\u0131mlanan ve esas niteli\u011fi bak\u0131m\u0131ndan bir yerden ba\u015fka bir yere ta\u015f\u0131nmas\u0131 m\u00fcmk\u00fcn olmayan dolay\u0131s\u0131yla yerinde sabit olan mallard\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">\u0130stisna uygulamas\u0131nda \u201cSat-Kirala-Geri Al\u201d i\u015flemine ili\u015fkin olarak kirac\u0131 ile kiralayan kurumlar aras\u0131nda d\u00fczenlenecek s\u00f6zle\u015fmede, bu i\u015fleme konu edilen ve kirac\u0131 taraf\u0131ndan kiralayanlara sat\u0131lan ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz\u0131n;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kiralayan kurumlarca kirac\u0131ya geri kiralanaca\u011f\u0131na ve;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fme s\u00fcresinin sonunda kirac\u0131 taraf\u0131ndan geri al\u0131naca\u011f\u0131na,<\/span><\/li>  <\/ul>  <p><span class=\"large\"> y\u00f6nelik a\u00e7\u0131k h\u00fck\u00fcm bulunmas\u0131 ve bu h\u00fck\u00fcmlere fiilen uyulmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Sat-Kirala-Geri Al i\u015flemine ili\u015fkin olarak kirac\u0131 ile kiralayan kurumlar aras\u0131nda d\u00fczenlenecek s\u00f6zle\u015fmede bu i\u015fleme konu edilen ve kirac\u0131 taraf\u0131ndan kiralayana sat\u0131lan ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz\u0131n; kiralayan kurumlarca kirac\u0131ya geri kiralanaca\u011f\u0131na ve s\u00f6zle\u015fme s\u00fcresinin sonunda kirac\u0131 taraf\u0131ndan geri al\u0131naca\u011f\u0131na ili\u015fkin a\u00e7\u0131k h\u00fck\u00fcm bulunmamas\u0131 veya a\u00e7\u0131k h\u00fck\u00fcm bulunmakla beraber bu h\u00fck\u00fcmlere fiilen uyulmamas\u0131 halinde istisnadan yararlanmak s\u00f6z konusu olamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin istisnaya konu edilecek sat\u0131\u015f kazanc\u0131 sat\u0131\u015f i\u015flemi ile birlikte do\u011faca\u011f\u0131ndan, sat\u0131\u015f i\u015flemi ister pe\u015fin isterse vadeli olarak yap\u0131lm\u0131\u015f olsun istisna sata\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu varl\u0131klar\u0131n sat\u0131\u015f\u0131ndan elde edilecek istisna kazanc\u0131n kirac\u0131 taraf\u0131ndan pasifte \u00f6zel bir fon hesab\u0131nda izlenmesi gerekmektedir. Bu ba\u011flamda da fon hesab\u0131na al\u0131nmas\u0131 i\u015fleminin kirac\u0131lar taraf\u0131ndan varl\u0131klar\u0131n\u0131n kiralayana \u015fat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen hesap d\u00f6neminin ba\u015f\u0131ndan itibaren kazanc\u0131n beyan edildi\u011fi d\u00f6neme ait Kurumlar Vergisi Beyannamesi\u2019nin verildi\u011fi tarihe kadar yap\u0131lmas\u0131 gerekmektedir. Bu nedenle istisna kazan\u00e7 tutar\u0131, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 d\u00f6nemin genel sonu\u00e7 hesaplar\u0131na yans\u0131yacak olup Kurumlar Vergisi Beyannamesi\u2019nin ilgili sat\u0131r\u0131nda g\u00f6sterilmek suretiyle istisnadan yararlan\u0131labileceklerdir. S\u00f6z konusu istisnadan ge\u00e7ici vergi d\u00f6nemler i\u00e7inde yararlanmak m\u00fcmk\u00fcnd\u00fcr. Ancak s\u00fcresi i\u00e7erisinde kazanc\u0131n fon hesab\u0131na al\u0131namamas\u0131 halinde Kurumlar Vergisi Beyannamesi\u2019nde istisnadan yararlanmak m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 gibi ge\u00e7ici vergi d\u00f6nemleri itibar\u0131yla yararlan\u0131lan istisna nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergilerden kaynaklanan vergi ziya\u0131 cezas\u0131 ile gecikme farazinin ayr\u0131ca aranmas\u0131 s\u00f6z konusu olabilecektir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca yaz\u0131 konusu istisna; sat\u0131\u015f kazanc\u0131n\u0131n y\u00fczde 100\u2019\u00fc oldu\u011fundan, kazanc\u0131n tamam\u0131 fon hesab\u0131na al\u0131narak izlenecektir.<\/span><\/p>  \t\t\t\t","slug":"geri-kiralama-yoluyla-yapilan-tasinmaz-satislari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Geri kiralama yoluyla yap\u0131lan ta\u015f\u0131nmaz sat\u0131\u015flar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":94,"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":15415,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15316,"locale":"tr","category_id":73,"title":"Geri kiralama yoluyla yap\u0131lan ta\u015f\u0131nmaz sat\u0131\u015flar\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><span class=\"large\">Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 6728 say\u0131l\u0131 Kanun\u2019un 56\u2019nc\u0131 maddesiyle Kurumlar Vergi Kanunu\u2019nun 5\u2019inci maddesinin birinci f\u0131kras\u0131na eklenen (J) bendine g\u00f6re \u201cher t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n Finansal Kiralama Kanunu\u201d kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla i\u015flemi ger\u00e7ekle\u015ftiren;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Finansal kiralama \u015firketlerine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kat\u0131l\u0131m bankalar\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na,<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar, Kurumlar Vergisi\u2019nden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Bu istisnan\u0131n uygulanmas\u0131nda;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kirac\u0131, her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n\u0131 Finansal Kiralama Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 ko\u015fuluyla, kiralayan kurumlara devreden kurumlar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kiralayan kurumlar, finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile Kalk\u0131nma ve Yat\u0131r\u0131m Bankalar\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat-Kirala-Geri Al i\u015flemi, her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131 Finansal Kiralama Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 ko\u015fuluyla, kirac\u0131lar taraf\u0131ndan kiralayanlara sat\u0131\u015f\u0131, kiralayanlar taraf\u0131ndan kirac\u0131lara kiralanmas\u0131 ve kiralayanlarca s\u00f6z konusu varl\u0131lar\u0131n kirac\u0131lara kira s\u00fcresi sonunda devrine ili\u015fkin s\u00fcreci, ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130stisna uygulamas\u0131ndan;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Finansal Kiralama Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 ko\u015fuluyla ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n\u0131 finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na devreden Kurumlar Vergisi m\u00fckellefleri ile,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bu varl\u0131klar\u0131 devrald\u0131klar\u0131 kurumlara kira s\u00fcresi bitiminde devreden finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131 yararlanabilmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130stisna uygulamas\u0131na her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar konu edilebilece\u011fi gibi, istisna ko\u015fullar\u0131n\u0131n sa\u011flanmas\u0131 kayd\u0131yla, kurumlar\u0131n tam veya dar m\u00fckellefiyete tabi olmas\u0131n\u0131n uygulama a\u00e7\u0131s\u0131ndan herhangi bir \u00f6nemi bulunmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130stisnaya konu olabilecek ta\u015f\u0131nmazlar, T\u00fcrk Medeni Kanunu\u2019nda \u201cTa\u015f\u0131nmaz olarak tan\u0131mlanan ve esas niteli\u011fi bak\u0131m\u0131ndan bir yerden ba\u015fka bir yere ta\u015f\u0131nmas\u0131 m\u00fcmk\u00fcn olmayan dolay\u0131s\u0131yla yerinde sabit olan mallard\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">\u0130stisna uygulamas\u0131nda \u201cSat-Kirala-Geri Al\u201d i\u015flemine ili\u015fkin olarak kirac\u0131 ile kiralayan kurumlar aras\u0131nda d\u00fczenlenecek s\u00f6zle\u015fmede, bu i\u015fleme konu edilen ve kirac\u0131 taraf\u0131ndan kiralayanlara sat\u0131lan ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz\u0131n;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kiralayan kurumlarca kirac\u0131ya geri kiralanaca\u011f\u0131na ve;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fme s\u00fcresinin sonunda kirac\u0131 taraf\u0131ndan geri al\u0131naca\u011f\u0131na,<\/span><\/li>  <\/ul>  <p><span class=\"large\"> y\u00f6nelik a\u00e7\u0131k h\u00fck\u00fcm bulunmas\u0131 ve bu h\u00fck\u00fcmlere fiilen uyulmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Sat-Kirala-Geri Al i\u015flemine ili\u015fkin olarak kirac\u0131 ile kiralayan kurumlar aras\u0131nda d\u00fczenlenecek s\u00f6zle\u015fmede bu i\u015fleme konu edilen ve kirac\u0131 taraf\u0131ndan kiralayana sat\u0131lan ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz\u0131n; kiralayan kurumlarca kirac\u0131ya geri kiralanaca\u011f\u0131na ve s\u00f6zle\u015fme s\u00fcresinin sonunda kirac\u0131 taraf\u0131ndan geri al\u0131naca\u011f\u0131na ili\u015fkin a\u00e7\u0131k h\u00fck\u00fcm bulunmamas\u0131 veya a\u00e7\u0131k h\u00fck\u00fcm bulunmakla beraber bu h\u00fck\u00fcmlere fiilen uyulmamas\u0131 halinde istisnadan yararlanmak s\u00f6z konusu olamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin istisnaya konu edilecek sat\u0131\u015f kazanc\u0131 sat\u0131\u015f i\u015flemi ile birlikte do\u011faca\u011f\u0131ndan, sat\u0131\u015f i\u015flemi ister pe\u015fin isterse vadeli olarak yap\u0131lm\u0131\u015f olsun istisna sata\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu varl\u0131klar\u0131n sat\u0131\u015f\u0131ndan elde edilecek istisna kazanc\u0131n kirac\u0131 taraf\u0131ndan pasifte \u00f6zel bir fon hesab\u0131nda izlenmesi gerekmektedir. Bu ba\u011flamda da fon hesab\u0131na al\u0131nmas\u0131 i\u015fleminin kirac\u0131lar taraf\u0131ndan varl\u0131klar\u0131n\u0131n kiralayana \u015fat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen hesap d\u00f6neminin ba\u015f\u0131ndan itibaren kazanc\u0131n beyan edildi\u011fi d\u00f6neme ait Kurumlar Vergisi Beyannamesi\u2019nin verildi\u011fi tarihe kadar yap\u0131lmas\u0131 gerekmektedir. Bu nedenle istisna kazan\u00e7 tutar\u0131, sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 d\u00f6nemin genel sonu\u00e7 hesaplar\u0131na yans\u0131yacak olup Kurumlar Vergisi Beyannamesi\u2019nin ilgili sat\u0131r\u0131nda g\u00f6sterilmek suretiyle istisnadan yararlan\u0131labileceklerdir. S\u00f6z konusu istisnadan ge\u00e7ici vergi d\u00f6nemler i\u00e7inde yararlanmak m\u00fcmk\u00fcnd\u00fcr. Ancak s\u00fcresi i\u00e7erisinde kazanc\u0131n fon hesab\u0131na al\u0131namamas\u0131 halinde Kurumlar Vergisi Beyannamesi\u2019nde istisnadan yararlanmak m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 gibi ge\u00e7ici vergi d\u00f6nemleri itibar\u0131yla yararlan\u0131lan istisna nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergilerden kaynaklanan vergi ziya\u0131 cezas\u0131 ile gecikme farazinin ayr\u0131ca aranmas\u0131 s\u00f6z konusu olabilecektir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca yaz\u0131 konusu istisna; sat\u0131\u015f kazanc\u0131n\u0131n y\u00fczde 100\u2019\u00fc oldu\u011fundan, kazanc\u0131n tamam\u0131 fon hesab\u0131na al\u0131narak izlenecektir.<\/span><\/p>  \t\t\t\t","slug":"geri-kiralama-yoluyla-yapilan-tasinmaz-satislari","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":"Geri kiralama yoluyla yap\u0131lan ta\u015f\u0131nmaz sat\u0131\u015flar\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":94,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}