Eski\u015fehir Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 12.04.2022 tarihli ve E-11355271-120[63\/2021\/2]-24598 say\u0131l\u0131 \u00f6zelge<\/p>\n\n\n\n
\u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda, \u2026 Emeklilik ve Hayat A.\u015e.\u2019den 5 y\u0131ll\u0131k tek prim \u00f6demeli \u00f6d\u00fcll\u00fc hayat sigortas\u0131 yapt\u0131rd\u0131\u011f\u0131n\u0131z\u0131, hayat sigortas\u0131na yapt\u0131\u011f\u0131n\u0131z \u00f6demenin gelir vergisinden d\u00fc\u015f\u00fclmesi i\u00e7in \u00e7al\u0131\u015fmakta oldu\u011funuz i\u015fyerinize ba\u015fvuru yapt\u0131\u011f\u0131n\u0131z ancak i\u015fyeriniz taraf\u0131ndan gelir vergisinden d\u00fc\u015f\u00fclmedi\u011fini belirtilerek yapt\u0131\u011f\u0131n\u0131z \u00f6demenin gelir vergisi matrah\u0131ndan indirilip indirilemeyece\u011fi hususunda Ba\u015fkanl\u0131\u011f\u0131m\u0131zdan g\u00f6r\u00fc\u015f talep etti\u011finiz anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Bilindi\u011fi \u00fczere, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 61 inci maddesinde; \u201c\u00dccret, i\u015fverene tabi ve belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatlerdir.<\/em><\/p>\n\n\n\n \u00dccretin \u00f6denek, tazminat, kasa tazminat\u0131 (Mali sorumluluk tazminat\u0131), tahsisat, zam, avans, aidat, huzur hakk\u0131, prim, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka adlar alt\u0131nda \u00f6denmi\u015f olmas\u0131 veya bir ortakl\u0131k m\u00fcnasebeti niteli\u011finde olmamak \u015fart\u0131 ile kazanc\u0131n belli bir y\u00fczdesi \u015feklinde tayin edilmi\u015f bulunmas\u0131 onun mahiyetini de\u011fi\u015ftirmez.\u201d<\/em> h\u00fckm\u00fc yer alm\u0131\u015ft\u0131r.<\/p>\n\n\n\n Ayn\u0131 Kanunun 63 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda, \u00fccretin ger\u00e7ek safi de\u011ferinin i\u015fveren taraf\u0131ndan verilen para ve ay\u0131nlarla sa\u011flanan menfaatler toplam\u0131ndan, ayn\u0131 maddede 1 ila 5 inci bentlerde say\u0131lan indirimler yap\u0131ld\u0131ktan sonra kalan miktar oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup, s\u00f6z konusu f\u0131kran\u0131n 3 \u00fcnc\u00fc bendinde ise \u201cSigortan\u0131n T\u00fcrkiye\u2019de k\u00e2in ve merkezi T\u00fcrkiye\u2019de bulunan bir emeklilik veya sigorta \u015firketi nezdinde akdedilmi\u015f olmas\u0131 \u015fart\u0131yla; \u00fccretlinin \u015fahs\u0131na, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait hayat sigortas\u0131 poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primlerin %50\u2019si ile \u00f6l\u00fcm, kaza, sa\u011fl\u0131k, hastal\u0131k, sakatl\u0131k, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fah\u0131s sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primler (\u0130ndirim konusu yap\u0131lacak primler toplam\u0131, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %15\u2019ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015famaz. Cumhurba\u015fkan\u0131 bu bentte yer alan oranlar\u0131 yar\u0131s\u0131na kadar indirmeye, iki kat\u0131na kadar art\u0131rmaya ve belirtilen haddi, asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131n iki kat\u0131n\u0131 ge\u00e7memek \u00fczere yeniden belirlemeye yetkilidir.).\u201d <\/em>h\u00fckm\u00fcne yer verilmektedir.<\/p>\n\n\n\n \u00d6te yandan, konuya ili\u015fkin olarak \u00e7\u0131kar\u0131lan 85 No.lu Gelir Vergisi Sirk\u00fclerinin \u201c8.2. \u00d6denen \u015eah\u0131s Sigorta Primlerinin \u00dccret Matrah\u0131n\u0131n Tespitinde \u0130ndirimi\u201d <\/em>ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde,<\/p>\n\n\n\n \u201c\u2026 Vergiye tabi \u00fccret matrah\u0131n\u0131n tespitinde dikkate al\u0131nacak sigorta primleri; sigortan\u0131n T\u00fcrkiye\u2019de k\u00e2in ve merkezi T\u00fcrkiye\u2019de bulunan bir emeklilik veya sigorta \u015firketi nezdinde akdedilmi\u015f olmas\u0131 \u015fart\u0131yla;<\/em><\/p>\n\n\n\n \u2013 \u00dccretlinin \u015fahs\u0131na, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait <\/em>birikim priminin al\u0131nd\u0131\u011f\u0131 hayat sigortas\u0131 poli\u00e7eleri i\u00e7in<\/strong> hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primlerin %50\u2019si ile<\/em><\/p>\n\n\n\n \u2013 \u00d6l\u00fcm, kaza, sa\u011fl\u0131k, hastal\u0131k, sakatl\u0131k, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fah\u0131s sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primlerden<\/em><\/p>\n\n\n\n m\u00fcte\u015fekkildir.<\/em><\/p>\n\n\n\n \u0130ndirim konusu yap\u0131lacak primlerin toplam\u0131, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %15\u2019ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015famayacakt\u0131r. Y\u0131l i\u00e7inde asgari \u00fccret tutar\u0131nda meydana gelebilecek de\u011fi\u015fiklikler, indirim yap\u0131lacak tutarlar\u0131n hesab\u0131nda dikkate al\u0131nacakt\u0131r.\u201d<\/em> a\u00e7\u0131klamalar\u0131na yer verilmi\u015ftir.<\/p>\n\n\n\n Ayr\u0131ca, \u015fah\u0131s sigortalar\u0131 i\u00e7in \u00f6denen primlerin gelir vergisi matrah\u0131n\u0131n hesaplanmas\u0131nda bu indirime ili\u015fkin primlerin belgelendirilmesi konular\u0131na a\u00e7\u0131kl\u0131k getirmek amac\u0131yla yay\u0131mlanan 256 seri no.lu Gelir Vergisi Genel Tebli\u011finin \u201c3. Katk\u0131 Pay\u0131 ve Primlerin \u0130ndirim Konusu Yap\u0131laca\u011f\u0131 D\u00f6nem\u201d <\/em>ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde, \u201cKatk\u0131 pay\u0131 ve primlerin vergi matrah\u0131n\u0131n tespitinde indirim konusu yap\u0131labilmesi i\u00e7in, gelirin elde edildi\u011fi d\u00f6nem ile ili\u015fkili olmas\u0131 ve bu d\u00f6nem sonuna kadar \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/em><\/p>\n\n\n\n \u2026\u00fccretlere ili\u015fkin indirimde ise \u00fccretin ilgili oldu\u011fu ay ile ili\u015fkili olmas\u0131 ve bu ayl\u0131k d\u00f6nemin sonuna kadar \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/em><\/p>\n\n\n\n \u00d6l\u00fcm, kaza gibi risklere kar\u015f\u0131 yapt\u0131r\u0131lan \u015fah\u0131s sigortalar\u0131 belirli bir d\u00f6nemi kapsamakta ve bu d\u00f6nem i\u00e7in hesaplanan prim pe\u015fin olarak veya taksitler halinde \u00f6denebilmektedir. Birikimli sigortalar ve bireysel emeklilik sisteminde ise prim veya katk\u0131 paylar\u0131 ayl\u0131k, \u00fc\u00e7 ayl\u0131k, alt\u0131 ayl\u0131k ve y\u0131ll\u0131k d\u00f6nemler itibariyle belirlenebilmekte ve \u00f6denmektedir.<\/em><\/p>\n\n\n\n Ayl\u0131k bazda yap\u0131lacak indirimde, primin pe\u015fin \u00f6denmesi veya taksit d\u00f6nemlerinin bir aydan daha uzun belirlenmesi halinde, prim tutar\u0131 ilgili oldu\u011fu aylar dikkate al\u0131narak (\u00f6denmi\u015f olmas\u0131 \u015fart\u0131yla) indirim konusu yap\u0131lacakt\u0131r. Oransal s\u0131n\u0131rlar (\u00fccretin %10\u2019u veya %5\u2019i gibi) \u00e7er\u00e7evesinde kalsa dahi daha sonraki aylara ili\u015fkin pe\u015fin olarak \u00f6denen tutarlar\u0131n \u00f6dendi\u011fi ayda indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/em><\/p>\n\n\n\n Y\u0131ll\u0131k bazda yap\u0131lacak indirimde de sadece gelirin ilgili oldu\u011fu y\u0131la ili\u015fkin prim tutar\u0131 indirim konusu yap\u0131lacakt\u0131r. \u00d6rne\u011fin 1 Temmuz 2005 tarihinden ba\u015flamak \u00fczere bir y\u0131ll\u0131k yap\u0131lan ve bedeli pe\u015fin olarak \u00f6denen sa\u011fl\u0131k sigortas\u0131 priminin alt\u0131 ayl\u0131k k\u0131sm\u0131n\u0131n 2005 y\u0131l\u0131na, di\u011fer alt\u0131 ayl\u0131k k\u0131sm\u0131n\u0131n da 2006 y\u0131l\u0131na ili\u015fkin beyannamede indirim konusu yap\u0131lmas\u0131 gerekir.<\/em><\/p>\n\n\n\n Genel b\u00fct\u00e7eye dahil idare ve m\u00fcesseseler yapt\u0131klar\u0131 vergi tevkifat\u0131 i\u00e7in muhtasar beyanname vermemektedir. \u00dccretlerini pe\u015fin alan \u00fccretlilerin, ayl\u0131k d\u00f6nemler itibariyle \u00f6dedikleri \u015fah\u0131s sigorta primleri \u2026 , prim\u2026\u00f6deme belgesinin primin ve katk\u0131 pay\u0131n\u0131n ait oldu\u011fu ay i\u00e7inde i\u015fverene ibraz edilmesi ko\u015fuluyla oransal ve mutlak s\u0131n\u0131rlamalar \u00e7er\u00e7evesinde izleyen aylara (bir sonraki aya) ait \u00fccretlerin vergi matrah\u0131n\u0131n hesab\u0131nda indirim olarak dikkate al\u0131nabilecektir.\u201d <\/em>a\u00e7\u0131klamas\u0131 yer almaktad\u0131r.<\/p>\n\n\n\n Dolay\u0131s\u0131yla, hayat grubu sigortalar\u0131ndan; birikim priminin al\u0131nd\u0131\u011f\u0131 hayat sigortas\u0131 poli\u00e7eleri i\u00e7in \u00f6denen primlerin %50\u2019sinin, di\u011fer hayat sigortas\u0131 poli\u00e7eleri i\u00e7in \u00f6denen primlerin ise di\u011fer \u015fah\u0131s sigortas\u0131 poli\u00e7elerinde oldu\u011fu gibi tamam\u0131n\u0131n indirim konusu yap\u0131lmas\u0131 kabul edilmi\u015ftir.<\/p>\n\n\n\n 10\/10\/2012 tarihli ve 28437 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Hayat Grubu Sigortalar\u0131 Y\u00f6netmeli\u011finin \u201cTan\u0131mlar\u201d<\/em> ba\u015fl\u0131kl\u0131 3 \u00fcnc\u00fc maddesinde, b<\/em><\/strong>irikim priminin; hayat grubu sigortalar\u0131nda, risk primi hesab\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n, yat\u0131r\u0131m amac\u0131yla al\u0131nan miktar\u0131, <\/em>hayat grubu sigortalar\u0131n\u0131n,<\/strong> hayat sigortas\u0131, evlilik\/do\u011fum sigortas\u0131, sermaye itfa sigortas\u0131 ve yat\u0131r\u0131m fonlu sigortalar\u0131n\u0131, <\/em>risk priminin,<\/strong> \u00f6l\u00fcm ve\/veya ya\u015fama ihtimallerine ba\u011fl\u0131 teminatlar ile ek olarak ferdi kaza, hastal\u0131k sonucu maluliyet, i\u015fsizlik ve tehlikeli hastal\u0131klar gibi teminatlar\u0131n da verildi\u011fi sigortalar i\u00e7in sigortal\u0131lar\u0131n ya\u015flar\u0131na ve riski etkileyen di\u011fer ki\u015fisel \u00f6zelliklerine g\u00f6re hesaplanan primi, ifade etti\u011fi belirtilmi\u015ftir.<\/em><\/p>\n\n\n\n Ayn\u0131 Y\u00f6netmeli\u011fin <\/em>4 \u00fcnc\u00fc maddesinde, hayat sigortas\u0131n\u0131n \u00f6l\u00fcm ve\/veya ya\u015fama ihtimallerine ba\u011fl\u0131 teminatlar ile bunlara ba\u011fl\u0131 ek teminatlar\u0131n verilebildi\u011fi, \u00fcr\u00fcn\u00fcn \u00f6zelli\u011fine g\u00f6re birikim priminin de al\u0131nabildi\u011fi ve tazminat ve\/veya birikimlerin belirli bir tutarda ya da prim iadesi veya irat \u015feklinde \u00f6denebildi\u011fi hayat grubu sigorta bran\u015f\u0131 oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/em><\/p>\n\n\n\n An\u0131lan Y\u00f6netmeli\u011fin \u201c<\/em>Birikim priminin al\u0131nd\u0131\u011f\u0131 hayat grubu sigorta \u00fcr\u00fcnleri\u201d ba\u015fl\u0131kl\u0131 15 inci maddesinde, \u201c(1) Birikim priminin al\u0131nd\u0131\u011f\u0131 hayat grubu sigorta \u00fcr\u00fcnlerinde;<\/em><\/p>\n\n\n\n a) Yat\u0131r\u0131m fonlu sigortalar hari\u00e7 teknik faiz oran\u0131nda <\/em>garanti getiri verilmesi zorunludur.<\/strong><\/p>\n\n\n\n b) Teknik faiz oran\u0131ndaki <\/em>garanti getiri,<\/strong> tarife teknik esaslar\u0131 ve sigorta s\u00f6zle\u015fmesi \u00fczerinde yaz\u0131l\u0131 olmas\u0131 ve sigorta ettirenin \u00f6nceden bilgilendirilmesi kayd\u0131yla sigorta s\u00fcresinin sonu veya belirli d\u00f6nemler itibar\u0131yla hesaplanacak \u015fekilde taahh\u00fct edilebilir.<\/em><\/p>\n\n\n\n c) <\/em>K\u00e2r pay\u0131 verilmesi de zorunlu olup<\/strong>; k\u00e2r pay\u0131 birikim priminin \u015firketin serbest hesaplar\u0131na intikalini takip eden ilk i\u015f g\u00fcn\u00fcnden itibaren her sigorta s\u00f6zle\u015fmesi i\u00e7in s\u00f6zle\u015fmenin sona erdi\u011fi tarihe kadar ilgili teknik esaslara g\u00f6re hesaplan\u0131r.<\/em><\/p>\n\n\n\n \u00e7) Her bir y\u0131l itibar\u0131yla gider pay\u0131 ile arac\u0131 komisyonunun (veya \u00fcretim masraf\u0131) toplam\u0131 ve i\u015fletme masraf\u0131 oranlar\u0131 bilgilendirme formunun ve poli\u00e7enin ilk sayfas\u0131nda en az 14\u2019l\u00fck puntolarla yaz\u0131l\u0131r. Gider pay\u0131 veya arac\u0131 komisyonundan (veya \u00fcretim masraf\u0131) birinin maktu di\u011ferinin oran olarak belirlendi\u011fi durumlarda maktu olarak kesilecek tutar ile belirlenen oran ayr\u0131 ayr\u0131 yaz\u0131l\u0131r.<\/em><\/p>\n\n\n\n d) Sigortadan ayr\u0131lma s\u00fcresi dolmadan feshedilen s\u00f6zle\u015fmelerde fesih tarihine kadar \u00f6denmi\u015f birikim primleri ile bunlara ili\u015fkin k\u00e2r pay\u0131n\u0131n toplam\u0131, s\u00f6z konusu toplam tutar \u00fczerinden \u015firket taraf\u0131ndan belirlenmi\u015f oranda yap\u0131lacak kesinti ve ilgili vergiler d\u00fc\u015f\u00fcld\u00fckten sonra sigorta ettirene iade edilir. S\u00f6z konusu kesinti oran\u0131 bilgilendirme formunun ve poli\u00e7enin ilk sayfas\u0131nda en az 14\u2019l\u00fck puntolarla yaz\u0131l\u0131r.<\/em><\/p>\n\n\n\n e) Birikim tutar\u0131, yat\u0131r\u0131m gelirleri, varsa risk primi tutarlar\u0131 ile kesintilere ili\u015fkin bilgiler poli\u00e7e y\u0131l d\u00f6n\u00fcmleri itibar\u0131yla sigorta ettirene \u015firket taraf\u0131ndan y\u0131lda en az bir kez yaz\u0131l\u0131 olarak g\u00f6nderilir. Sigorta ettirenin, elektronik ortamda bilgilendirilmeyi tercih etmesi halinde yaz\u0131l\u0131 bildirim \u015fart\u0131 aranmaz.\u201d<\/em> a\u00e7\u0131klamalar\u0131na yer verilmi\u015ftir.<\/p>\n\n\n\n Bu h\u00fck\u00fcm ve a\u00e7\u0131klamalara g\u00f6re, hayat sigortas\u0131 poli\u00e7esinin;<\/p>\n\n\n\n \u2013 birikim priminin al\u0131nd\u0131\u011f\u0131 hayat sigortas\u0131 olmas\u0131 durumunda, \u00f6denen primlerin %50\u2019sinin,<\/p>\n\n\n\n \u2013 birikim priminin al\u0131nmad\u0131\u011f\u0131 hayat sigortas\u0131 olmas\u0131 durumunda, \u00f6denen primlerin tamam\u0131n\u0131n,<\/p>\n\n\n\n \u00f6dendi\u011fi ayda elde edilen \u00fccretin % 15\u2019ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmamas\u0131 ko\u015fuluyla \u00fccret matrah\u0131n\u0131n hesab\u0131nda indirim olarak dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n\n\n\n Bu ba\u011flamda, \u00f6zelge ekinde yer alan sigorta poli\u00e7esi tahsilat makbuzunun incelenmesinden, sigorta t\u00fcr\u00fcn\u00fcn birikim primi i\u00e7ermeyen 5 y\u0131ll\u0131k tek prim \u00f6demeli \u00f6d\u00fcll\u00fc hayat sigortas\u0131 \u00fcr\u00fcn\u00fc oldu\u011fu anla\u015f\u0131lm\u0131\u015f olup, s\u00f6z konusu poli\u00e7e kapsam\u0131nda \u00f6denecek primlerinin tamam\u0131n\u0131n, Gelir Vergisi Kanununun 63 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde yer alan s\u0131n\u0131rlamalar g\u00f6z \u00f6n\u00fcnde bulundurulmak ko\u015fuluyla \u00fccret matrah\u0131n\u0131n hesab\u0131nda indirim olarak dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n\n\n\n \u00d6te yandan, 5 y\u0131ll\u0131k sigorta primini toplu olarak \u00f6demeniz nedeniyle, s\u00f6z konu hayat sigortas\u0131na ait \u00f6deme belgesinin Kurumunuza ibraz edilmesi \u015fart\u0131yla, ibraz edilen ay da dahil olmak \u00fczere kalan ay say\u0131s\u0131 toplam\u0131na b\u00f6l\u00fcnerek hesaplanan ayl\u0131k prim tutar\u0131n\u0131n, her aya ili\u015fkin indirilebilecek azami tutar\u0131 ve y\u0131ll\u0131k asgari \u00fccret tutar\u0131n\u0131 ge\u00e7memek kayd\u0131yla \u00fccret matrah\u0131ndan indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n Bilgilerinize sunulur.<\/p>","protected":false},"excerpt":{"rendered":" Eski\u015fehir Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 12.04.2022 tarihli ve E-11355271-120[63\/2021\/2]-24598 say\u0131l\u0131 \u00f6zelge \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda, \u2026 Emeklilik ve Hayat A.\u015e.\u2019den 5 y\u0131ll\u0131k tek prim \u00f6demeli \u00f6d\u00fcll\u00fc hayat sigortas\u0131 yapt\u0131rd\u0131\u011f\u0131n\u0131z\u0131, hayat sigortas\u0131na yapt\u0131\u011f\u0131n\u0131z \u00f6demenin gelir vergisinden d\u00fc\u015f\u00fclmesi i\u00e7in \u00e7al\u0131\u015fmakta oldu\u011funuz i\u015fyerinize ba\u015fvuru yapt\u0131\u011f\u0131n\u0131z ancak i\u015fyeriniz taraf\u0131ndan gelir vergisinden d\u00fc\u015f\u00fclmedi\u011fini belirtilerek yapt\u0131\u011f\u0131n\u0131z \u00f6demenin gelir vergisi matrah\u0131ndan indirilip […]<\/p>","protected":false},"author":1,"featured_media":2711,"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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