{"id":3471,"date":"2026-02-23T13:26:15","date_gmt":"2026-02-23T13:26:15","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3471"},"modified":"2026-02-23T13:49:15","modified_gmt":"2026-02-23T13:49:15","slug":"yapilmakta-olan-yatirimlar-hesabina-iliskin-enflasyon-duzeltmesi-farklarinin-vergisel-durumu","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/yapilmakta-olan-yatirimlar-hesabina-iliskin-enflasyon-duzeltmesi-farklarinin-vergisel-durumu\/","title":{"rendered":"Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131na \u0130li\u015fkin Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n Vergisel Durumu"},"content":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan VUK-196\/2026-2 say\u0131l\u0131 sirk\u00fcler ile, yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131nda izlenen tutarlara uygulanan enflasyon d\u00fczeltmesi sonucu olu\u015fan farklar\u0131n vergisel sonu\u00e7lar\u0131na ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>D\u00fczenleme; enflasyon d\u00fczeltmesi nedeniyle olu\u015fan farklar\u0131n \u00f6zel fon hesab\u0131nda izlenmesi, yeniden de\u011ferleme oran\u0131na g\u00f6re g\u00fcncellenmesi ve kazanc\u0131n tespitinde dikkate al\u0131naca\u011f\u0131 d\u00f6nemlere ili\u015fkin uygulama esaslar\u0131n\u0131 netle\u015ftirmektedir.<\/p>\n\n\n\n<p><strong>\u00d6zel Fon Hesab\u0131nda \u0130zlenen Enflasyon D\u00fczeltmesi Farklar\u0131<\/strong><\/p>\n\n\n\n<p>Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re, yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131nda izlenen tutarlar enflasyon d\u00fczeltmesine tabi tutulabilmektedir.<\/p>\n\n\n\n<p>Bu i\u015flem sonucunda ortaya \u00e7\u0131kan farklar, d\u00f6nem kazanc\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmaks\u0131z\u0131n bilan\u00e7onun pasifinde \u00f6zel fon hesab\u0131 alt\u0131nda takip edilmektedir.<\/p>\n\n\n\n<p>\u00d6zel fon hesab\u0131nda yer alan tutarlar;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yat\u0131r\u0131m\u0131n tamamlanarak ilgili iktisadi k\u0131ymetin aktifle\u015ftirilmesini izleyen hesap d\u00f6neminden itibaren,<\/li>\n\n\n\n<li>Sonraki d\u00f6rt hesap d\u00f6nemi boyunca,<\/li>\n\n\n\n<li>Toplam be\u015f e\u015fit taksitte<\/li>\n<\/ul>\n\n\n\n<p>gelir olarak dikkate al\u0131nmaktad\u0131r.<\/p>\n\n\n\n<p>Fon hesab\u0131nda izlenen tutarlar her y\u0131l, ilgili y\u0131l i\u00e7in a\u00e7\u0131klanan yeniden de\u011ferleme oran\u0131 kadar art\u0131r\u0131larak g\u00fcncellenmektedir. Bu hesaplara ayr\u0131ca yeni bir enflasyon d\u00fczeltmesi uygulanmamaktad\u0131r.<\/p>\n\n\n\n<p><strong>Yeniden De\u011ferleme Oran\u0131na \u0130li\u015fkin A\u00e7\u0131klama<\/strong><\/p>\n\n\n\n<p>Sirk\u00fclerde, \u00f6zel fon hesab\u0131nda izlenen tutarlar\u0131n hangi oran \u00fczerinden art\u0131r\u0131laca\u011f\u0131na ili\u015fkin teredd\u00fctler de giderilmi\u015ftir.<\/p>\n\n\n\n<p>Buna g\u00f6re;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fon hesab\u0131nda izlenen tutarlar, ilgili y\u0131la ait yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak art\u0131r\u0131lacakt\u0131r.<\/li>\n\n\n\n<li>2025 y\u0131l\u0131 sonu itibar\u0131yla yap\u0131lacak g\u00fcncellemelerde %25,49 oran\u0131 esas al\u0131nacakt\u0131r.<\/li>\n\n\n\n<li>Bu d\u00fczenleme ile \u201cbir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131\u201d ifadesinin uygulamada olu\u015fturdu\u011fu belirsizlikler ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n\n\n\n<p><strong>Gelir Olarak Dikkate Alma ve Be\u015f Y\u0131ll\u0131k Da\u011f\u0131t\u0131m<\/strong><\/p>\n\n\n\n<p>\u00d6zel fon hesab\u0131nda izlenen ve yeniden de\u011ferleme sonucu artan tutarlar;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Varl\u0131\u011f\u0131n aktifle\u015ftirildi\u011fi d\u00f6nemde ba\u015flayarak,<\/li>\n\n\n\n<li>\u0130zleyen d\u00f6rt hesap d\u00f6nemi boyunca,<\/li>\n\n\n\n<li>Toplam be\u015f e\u015fit par\u00e7aya b\u00f6l\u00fcnerek<\/li>\n<\/ul>\n\n\n\n<p>gelir olarak beyan edilecektir.<\/p>\n\n\n\n<p>Uygulama hem y\u0131ll\u0131k kurumlar vergisi hem de ge\u00e7ici vergi d\u00f6nemlerini kapsamaktad\u0131r.<\/p>\n\n\n\n<p><strong>Maliyet Hesab\u0131na Dahil Edilmemesi<\/strong><\/p>\n\n\n\n<p>Fon hesab\u0131nda takip edilen tutarlar\u0131n yeniden de\u011ferleme nedeniyle olu\u015fan art\u0131\u015f k\u0131sm\u0131n\u0131n, ilgili iktisadi k\u0131ymetin maliyetine eklenmesi m\u00fcmk\u00fcn de\u011fildir. Bu tutarlar yaln\u0131zca \u00f6zel fon kapsam\u0131nda izlenmekte ve mevzuatta \u00f6ng\u00f6r\u00fclen s\u00fcrelerde gelir hesaplar\u0131na aktar\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>\ud83d\udd17 S\u00f6z konusu sirk\u00fclere a\u015fa\u011f\u0131daki ba\u011flant\u0131 \u00fczerinden ula\u015fabilirsiniz:<\/p>\n\n\n\n<p><a href=\"https:\/\/www.gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1136\">https:\/\/www.gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1136<\/a><\/p>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan VUK-196\/2026-2 say\u0131l\u0131 sirk\u00fcler ile, yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131nda izlenen tutarlara uygulanan enflasyon d\u00fczeltmesi sonucu olu\u015fan farklar\u0131n vergisel sonu\u00e7lar\u0131na ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. D\u00fczenleme; enflasyon d\u00fczeltmesi nedeniyle olu\u015fan farklar\u0131n \u00f6zel fon hesab\u0131nda izlenmesi, yeniden de\u011ferleme oran\u0131na g\u00f6re g\u00fcncellenmesi ve kazanc\u0131n tespitinde dikkate al\u0131naca\u011f\u0131 d\u00f6nemlere ili\u015fkin uygulama esaslar\u0131n\u0131 netle\u015ftirmektedir. \u00d6zel Fon Hesab\u0131nda \u0130zlenen [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3485,"comment_status":"closed","ping_status":"open","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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