{"id":2846,"date":"2025-12-26T21:17:17","date_gmt":"2025-12-26T21:17:17","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=2846"},"modified":"2026-02-17T13:35:58","modified_gmt":"2026-02-17T13:35:58","slug":"degerli-konut-vergisinin-gider-olarak-dikkate-alinip-alinmayacagi-2","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/degerli-konut-vergisinin-gider-olarak-dikkate-alinip-alinmayacagi-2\/","title":{"rendered":"DE\u011eERL\u0130 KONUT VERG\u0130S\u0130N\u0130N G\u0130DER OLARAK D\u0130KKATE ALINIP ALINMAYACA\u011eI"},"content":{"rendered":"<p>\u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 21 03.2022 TAR\u0130HL\u0130 VE E-62030549-120-313046 say\u0131l\u0131 \u00d6zelgesi<\/p>\n\n\n\n<p>\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda, \u015firketinizin turizm alan\u0131nda faaliyette bulundu\u011fu, ayr\u0131ca \u015firket aktifine kay\u0131tl\u0131 kira geliri elde etme ama\u00e7l\u0131 mesken nitelikli gayrimenkullerin oldu\u011fu belirtilerek, s\u00f6z konusu gayrimenkullere ili\u015fkin \u00f6demi\u015f oldu\u011funuz de\u011ferli konut vergisi tutarlar\u0131n\u0131n kurum kazanc\u0131n\u0131z\u0131n tespitinde gider olarak dikkate al\u0131n\u0131p al\u0131nmayaca\u011f\u0131 hususunda bilgi talep etti\u011finiz anla\u015f\u0131lmakta olup konuya ili\u015fkin Ba\u015fkanl\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015f\u00fc a\u015fa\u011f\u0131da a\u00e7\u0131klanmaktad\u0131r.<\/p>\n\n\n\n<p>1319 say\u0131l\u0131 Emlak Vergisi Kanunun 42 nci maddesinde,&nbsp;<em>\u201cT\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlardan 29 uncu maddeye g\u00f6re belirlenen bina vergi de\u011feri 5.000.000 T\u00fcrk liras\u0131n\u0131n \u00fczerinde olanlar de\u011ferli konut vergisine tabidir.\u201d<\/em>; 45 inci maddesinde,<em>&nbsp;\u201cDe\u011ferli konut vergisini mesken nitelikli ta\u015f\u0131nmazlar\u0131n maliki, varsa intifa hakk\u0131 sahibi, her ikisi de yoksa mesken nitelikli ta\u015f\u0131nmaza malik gibi tasarruf edenler \u00f6der.\u201d<\/em>&nbsp;h\u00fck\u00fcmleri yer almaktad\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca, 15\/1\/2021 tarihli ve 31365 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan De\u011ferli Konut Vergisi Uygulama Genel Tebli\u011finin&nbsp;<em>\u201cVerginin konusu, vergi de\u011feri ve mesken nitelikli ta\u015f\u0131nmaz kavram\u0131\u201d<\/em>&nbsp;ba\u015fl\u0131kl\u0131 2 nci maddesinde,<\/p>\n\n\n\n<p>&nbsp;\u201c<em>(1) T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan ve bina vergi de\u011feri 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde yer alan tutar\u0131 a\u015fan mesken nitelikli ta\u015f\u0131nmazlar de\u011ferli konut vergisinin konusunu te\u015fkil etmektedir.<\/em><em>&nbsp;<\/em><\/p>\n\n\n\n<p><em>&nbsp; (2) De\u011ferli konut vergisi uygulamas\u0131nda \u201cmesken nitelikli ta\u015f\u0131nmaz\u201d kavram\u0131, mesken niteli\u011fini haiz binalar ile birden fazla ba\u011f\u0131ms\u0131z b\u00f6l\u00fcmden olu\u015fan binalarda her bir ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fc ifade eder. Her bir ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm vergilendirme a\u00e7\u0131s\u0131ndan ayr\u0131 ayr\u0131 de\u011ferlendirilir.\u201d<\/em><\/p>\n\n\n\n<p>denilmektedir.<\/p>\n\n\n\n<p>Buna g\u00f6re, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan ve bina vergi de\u011feri 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde yer alan tutar\u0131 a\u015fan mesken nitelikli ta\u015f\u0131nmazlar de\u011ferli konut vergisinin konusunu te\u015fkil etmektedir.<\/p>\n\n\n\n<p>Di\u011fer taraftan, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 6 nc\u0131 maddesinin birinci f\u0131kras\u0131nda kurumlar vergisinin, m\u00fckelleflerin bir hesap d\u00f6nemi i\u00e7inde elde ettikleri safi kurum kazanc\u0131 \u00fczerinden hesaplanaca\u011f\u0131; ikinci f\u0131kras\u0131nda da safi kurum kazanc\u0131n\u0131n tespitinde 193 say\u0131l\u0131 Gelir Vergisi Kanununun ticari kazan\u00e7 hakk\u0131ndaki h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 ifade edilmi\u015f olup kurum kazanc\u0131n\u0131n tespitinde Kurumlar Vergisi Kanununun 8 inci maddesi ile Gelir Vergisi Kanununun 40 \u0131nc\u0131 maddesinde yer alan giderler indirilebilecektir.<\/p>\n\n\n\n<p>Ayr\u0131ca, 193 say\u0131l\u0131 Gelir Vergisi Kanununun&nbsp;<em>\u201c\u0130ndirilecek Giderler\u201d<\/em>&nbsp;ba\u015fl\u0131kl\u0131 40 \u0131nc\u0131 maddesinde;&nbsp;<em>\u201cSaf\u00ee kazanc\u0131n tespit edilmesi, i\u00e7in a\u015fa\u011f\u0131daki giderlerin indirilmesi kabul edilir:<\/em><\/p>\n\n\n\n<p><em>\u2026<\/em><\/p>\n\n\n\n<p><em>6. \u0130\u015fletme ile ilgili olmak \u015fart\u0131yla; bina, arazi, gider, istihlak, damga, belediye vergileri, har\u00e7lar ve kaydiyeler gibi ayni vergi, resim ve har\u00e7lar;&nbsp;<\/em>\u2026\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n\n\n\n<p>Buna g\u00f6re, \u015firketiniz taraf\u0131ndan kira geliri elde etmek amac\u0131yla iktisap edilen mesken nitelikli ta\u015f\u0131nmazlar i\u00e7in \u00f6denen de\u011ferli konut vergisi, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 40 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendi uyar\u0131nca bina, arazi, gider, istihlak, damga, belediye vergileri, har\u00e7lar ve kaydiyeler gibi ayni vergiler kapsam\u0131nda oldu\u011fundan, aktifinize kay\u0131tl\u0131 s\u00f6z konusu ta\u015f\u0131nmazlar i\u00e7in \u00f6dedi\u011finiz de\u011ferli konut vergisi tutarlar\u0131n\u0131n kurum kazanc\u0131n\u0131z\u0131n tespitinde gider olarak dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Bilgi edinilmesini rica ederim.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 21 03.2022 TAR\u0130HL\u0130 VE E-62030549-120-313046 say\u0131l\u0131 \u00d6zelgesi \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda, \u015firketinizin turizm alan\u0131nda faaliyette bulundu\u011fu, ayr\u0131ca \u015firket aktifine kay\u0131tl\u0131 kira geliri elde etme ama\u00e7l\u0131 mesken nitelikli gayrimenkullerin oldu\u011fu belirtilerek, s\u00f6z konusu gayrimenkullere ili\u015fkin \u00f6demi\u015f oldu\u011funuz de\u011ferli konut vergisi tutarlar\u0131n\u0131n kurum kazanc\u0131n\u0131z\u0131n tespitinde gider olarak dikkate al\u0131n\u0131p al\u0131nmayaca\u011f\u0131 hususunda bilgi [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2824,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DE\u011eERL\u0130 KONUT VERG\u0130S\u0130N\u0130N G\u0130DER OLARAK D\u0130KKATE ALINIP ALINMAYACA\u011eI - Mali Y\u00f6ntem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maliyontem.com.tr\/en\/degerli-konut-vergisinin-gider-olarak-dikkate-alinip-alinmayacagi-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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