{"id":3517,"date":"2026-04-28T10:48:33","date_gmt":"2026-04-28T10:48:33","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3517"},"modified":"2026-04-28T10:49:41","modified_gmt":"2026-04-28T10:49:41","slug":"25-seri-no-lu-kurumlar-vergisi-genel-teblig-taslagi-ile-yapilan-aciklamalar","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/25-seri-no-lu-kurumlar-vergisi-genel-teblig-taslagi-ile-yapilan-aciklamalar\/","title":{"rendered":"25 Seri No.lu Kurumlar Vergisi Genel Tebli\u011f Tasla\u011f\u0131 ile Yap\u0131lan A\u00e7\u0131klamalar"},"content":{"rendered":"<p><strong>1) Gayrimenkul Yat\u0131r\u0131m Fon ve Ortakl\u0131klar\u0131na \u0130li\u015fkin Kurumlar Vergisi \u0130stisnas\u0131<\/strong><\/p>\n\n\n\n<p>7524 say\u0131l\u0131 Kanun ile yap\u0131lan d\u00fczenleme uyar\u0131nca, 1\/1\/2025 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere; ta\u015f\u0131nmazlara yat\u0131r\u0131m yapan fon ve ortakl\u0131klar\u0131n kurumlar vergisi istisnas\u0131ndan yararlanabilmeleri, elde ettikleri ta\u015f\u0131nmaz kazan\u00e7lar\u0131n\u0131n %50\u2019sini belirlenen s\u00fcre i\u00e7erisinde ortaklara da\u011f\u0131tmalar\u0131 \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu kapsamda, elde edilen kazanc\u0131n, ilgili hesap d\u00f6nemine ait kurumlar vergisi beyannamesinin verilmesi gereken ay\u0131 izleyen ikinci ay\u0131n sonuna kadar k\u00e2r pay\u0131 olarak da\u011f\u0131t\u0131lmas\u0131 gerekmektedir.<\/p>\n\n\n\n<p><strong>1.1. K\u00e2r Da\u011f\u0131t\u0131m\u0131na Esas Ta\u015f\u0131nmaz Kazanc\u0131n\u0131n Tespiti<\/strong><\/p>\n\n\n\n<p>Ta\u015f\u0131nmaz kazanc\u0131n\u0131n belirlenmesinde, ta\u015f\u0131nmazlardan elde edilen has\u0131lattan bu faaliyetlere ili\u015fkin maliyet ve giderlerin d\u00fc\u015f\u00fclmesi suretiyle bulunan net kazan\u00e7 esas al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p>Faaliyetlerin zararla sonu\u00e7lanmas\u0131 halinde, k\u00e2r da\u011f\u0131t\u0131m \u015fart\u0131 aranmayacakt\u0131r. Buna kar\u015f\u0131l\u0131k, ta\u015f\u0131nmaz faaliyetlerinin k\u00e2r, di\u011fer faaliyetlerin zarar do\u011furmas\u0131 durumunda; toplam kazanc\u0131n ta\u015f\u0131nmaz kazanc\u0131ndan d\u00fc\u015f\u00fck olmas\u0131 halinde, toplam kazanc\u0131n yar\u0131s\u0131n\u0131n da\u011f\u0131t\u0131lmas\u0131 istisna a\u00e7\u0131s\u0131ndan yeterli kabul edilmektedir.<\/p>\n\n\n\n<p>Taslak Tebli\u011fde yer verilen \u00f6rneklerde; ta\u015f\u0131nmaz faaliyetlerinden elde edilen kazan\u00e7 ile di\u011fer faaliyetlerden do\u011fan zararlar\u0131n birlikte de\u011ferlendirilmesi gerekti\u011fi ve bu durumda toplam kazan\u00e7 \u00fczerinden hesaplama yap\u0131laca\u011f\u0131 ifade edilmektedir.<\/p>\n\n\n\n<p>Ayr\u0131ca; ta\u015f\u0131nmaz ve di\u011fer faaliyetlerin birlikte y\u00fcr\u00fct\u00fclmesi halinde m\u00fc\u015fterek giderlerin, ilgili faaliyetlerin maliyetleri oran\u0131nda da\u011f\u0131t\u0131lmas\u0131 gerekti\u011fi, ortak kullan\u0131lan sabit k\u0131ymetlere ili\u015fkin amortismanlar\u0131n ise kullan\u0131m s\u00fcrelerine g\u00f6re payla\u015ft\u0131r\u0131laca\u011f\u0131; kullan\u0131m s\u00fcresinin belirlenememesi halinde ise genel giderlerle birlikte da\u011f\u0131t\u0131ma tabi tutulaca\u011f\u0131 belirtilmektedir.<\/p>\n\n\n\n<p>Ta\u015f\u0131nmaz kazanc\u0131n\u0131n hesaplanmas\u0131nda m\u00fc\u015fterek giderlerin bu esaslara g\u00f6re da\u011f\u0131t\u0131lmas\u0131 suretiyle k\u00e2r da\u011f\u0131t\u0131m\u0131na esas kazan\u00e7 tespit edilmektedir.<\/p>\n\n\n\n<p>\u00d6te yandan; belirlenen s\u00fcre i\u00e7erisinde k\u00e2r da\u011f\u0131t\u0131m\u0131 yap\u0131lmamas\u0131 halinde istisnadan yararlan\u0131lamayaca\u011f\u0131, faaliyet konusu itibar\u0131yla ta\u015f\u0131nmaz bulundurmayan fon ve ortakl\u0131klar a\u00e7\u0131s\u0131ndan ise bu \u015fart\u0131n aranmayaca\u011f\u0131 ifade edilmektedir.<\/p>\n\n\n\n<p>Da\u011f\u0131t\u0131ma konu edilecek kazanc\u0131n belirlenmesinde, T\u00fcrk Ticaret Kanunu kapsam\u0131nda ayr\u0131lmas\u0131 zorunlu olan kanuni yedek ak\u00e7elerin dikkate al\u0131naca\u011f\u0131, bu tutarlar d\u00fc\u015f\u00fcld\u00fckten sonra kalan kazanc\u0131n yar\u0131s\u0131n\u0131n da\u011f\u0131t\u0131lmas\u0131 gerekti\u011fi belirtilmektedir.<\/p>\n\n\n\n<p>Ayr\u0131ca, k\u00e2r\u0131n sermayeye eklenmesinin k\u00e2r da\u011f\u0131t\u0131m\u0131 olarak kabul edilmeyece\u011fi ve bu nedenle istisna \u015fart\u0131n\u0131n sa\u011flanm\u0131\u015f say\u0131lmayaca\u011f\u0131 a\u00e7\u0131k\u00e7a ifade edilmektedir.<\/p>\n\n\n\n<p>K\u00e2r da\u011f\u0131t\u0131m\u0131na esas tutar\u0131n belirlenmesinde sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re hesaplanan net da\u011f\u0131t\u0131labilir k\u00e2r\u0131n esas al\u0131naca\u011f\u0131; ancak bu tutar\u0131n Vergi Usul Kanunu\u2019na g\u00f6re tespit edilen k\u00e2r\u0131 a\u015fmas\u0131 halinde, daha d\u00fc\u015f\u00fck olan tutar\u0131n dikkate al\u0131naca\u011f\u0131 \u00f6rneklerle a\u00e7\u0131klanmaktad\u0131r.<\/p>\n\n\n\n<p><strong>2) \u0130stisna Uygulamalar\u0131nda K\u00e2r ve Zararlar\u0131n De\u011ferlendirilmesi<\/strong><\/p>\n\n\n\n<p>Taslak Tebli\u011f ile Kurumlar Vergisi Genel Tebli\u011fi\u2019ne \u201c\u0130stisna uygulamalar\u0131nda k\u00e2r ve zararlar\u0131n de\u011ferlendirilmesi\u201d ba\u015fl\u0131kl\u0131 yeni bir b\u00f6l\u00fcm eklenmesi \u00f6ng\u00f6r\u00fclmektedir.<\/p>\n\n\n\n<p>Bu d\u00fczenleme kapsam\u0131nda, istisnan\u0131n belirli bir faaliyete y\u00f6nelik olmas\u0131 durumunda, ilgili faaliyetin bir b\u00fct\u00fcn olarak de\u011ferlendirilmesi gerekti\u011fi belirtilmektedir. Buna kar\u015f\u0131l\u0131k, i\u015flem bazl\u0131 istisnalarda her bir i\u015flem ayr\u0131 ayr\u0131 ele al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p>Bu \u00e7er\u00e7evede istisnalar;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Faaliyet esasl\u0131 istisnalar<\/li>\n\n\n\n<li>\u0130\u015flem esasl\u0131 istisnalar<br>olmak \u00fczere iki gruba ayr\u0131lmaktad\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Faaliyet esasl\u0131 istisnalarda, ayn\u0131 hesap d\u00f6nemine ait t\u00fcm faaliyetlerin birlikte de\u011ferlendirilmesi sonucunda olu\u015fan net kazan\u00e7 dikkate al\u0131nmaktad\u0131r.<\/p>\n\n\n\n<p>Taslakta yer verilen \u00f6rnekte; teknoloji geli\u015ftirme b\u00f6lgesinde y\u00fcr\u00fct\u00fclen projelerden birinden kazan\u00e7, di\u011ferinden zarar do\u011fmas\u0131 halinde, toplam sonucun esas al\u0131naca\u011f\u0131 ve net kazanc\u0131n istisna kapsam\u0131nda de\u011ferlendirilece\u011fi g\u00f6sterilmektedir.<\/p>\n\n\n\n<p>\u0130\u015flem esasl\u0131 istisnalarda ise her bir i\u015flem ba\u011f\u0131ms\u0131z olarak de\u011ferlendirilmektedir. Bu kapsamda verilen \u00f6rnekte; bir ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7 istisna kapsam\u0131nda de\u011ferlendirilirken, di\u011fer sat\u0131\u015ftan do\u011fan zarar bu kazan\u00e7la ili\u015fkilendirilmeksizin ayr\u0131 olarak dikkate al\u0131nmakta ve kanunen kabul edilmeyen gider olarak beyan edilmektedir.<\/p>\n\n\n\n<p><strong>3) Nakdi Sermaye Art\u0131\u015f\u0131na \u0130li\u015fkin Faiz \u0130ndirimi<\/strong><\/p>\n\n\n\n<p>Mevcut d\u00fczenlemeye g\u00f6re, nakdi sermaye art\u0131\u015f\u0131 \u00fczerinden hesaplanan faiz indiriminin yaln\u0131zca y\u0131ll\u0131k hesap d\u00f6nemi itibar\u0131yla kullan\u0131labilece\u011fi belirtilmektedir.<\/p>\n\n\n\n<p>Taslak Tebli\u011f ile bu d\u00fczenlemede de\u011fi\u015fikli\u011fe gidilerek, indirimden sadece y\u0131ll\u0131k bazda de\u011fil, ayn\u0131 zamanda d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi itibar\u0131yla da yararlan\u0131labilece\u011fi a\u00e7\u0131k hale getirilmektedir.<\/p>\n\n\n\n<p>Bu de\u011fi\u015fiklikle, m\u00fckelleflerin s\u00f6z konusu indirimden daha erken d\u00f6nemde yararlanabilmelerine imk\u00e2n sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<p><strong>4) Yurt \u0130\u00e7i Asgari Kurumlar Vergisinde Yat\u0131r\u0131ma Katk\u0131 Tutar\u0131n\u0131n Tespiti<\/strong><\/p>\n\n\n\n<p>Taslak Tebli\u011f ile Kurumlar Vergisi Genel Tebli\u011fi\u2019ne, asgari kurumlar vergisinden indirilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n belirlenmesine y\u00f6nelik yeni bir b\u00f6l\u00fcm eklenmektedir.<\/p>\n\n\n\n<p>Bu kapsamda; 2\/8\/2024 tarihinden \u00f6nce d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgelerinde yer alan yat\u0131r\u0131m tutarlar\u0131n\u0131n esas al\u0131naca\u011f\u0131, bu tarihten sonra yap\u0131lan revizyonlar sonucu olu\u015fan art\u0131\u015flar\u0131n ise hesaplamaya dahil edilmeyece\u011fi belirtilmektedir.<\/p>\n\n\n\n<p>Buna g\u00f6re, s\u00f6z konusu tarihten \u00f6nce te\u015fvik belgesi alm\u0131\u015f ve sonras\u0131nda revize etmi\u015f olan m\u00fckelleflerin;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yaln\u0131zca 2\/8\/2024 \u00f6ncesi yat\u0131r\u0131m tutar\u0131n\u0131 esas almalar\u0131 veya<\/li>\n\n\n\n<li>\u00d6ncesi ve sonras\u0131 yat\u0131r\u0131m tutarlar\u0131n\u0131 dikkate alarak oranlama yapmalar\u0131<\/li>\n<\/ul>\n\n\n\n<p>m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Taslakta verilen \u00f6rneklerde, farkl\u0131 d\u00f6nemlere ait yat\u0131r\u0131m tutarlar\u0131n\u0131n ayr\u0131 ayr\u0131 hesaplanarak asgari kurumlar vergisinden indirilecek tutar\u0131n buna g\u00f6re belirlendi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n<p>Ayr\u0131ca, 2\/8\/2024 sonras\u0131nda te\u015fvik belgesine eklenen yat\u0131r\u0131m tutar\u0131na isabet eden yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n asgari kurumlar vergisinden indirilemeyece\u011fi a\u00e7\u0131k\u00e7a ifade edilmektedir.<\/p>\n\n\n\n<p>\u0130lgili hesap d\u00f6neminde indirilebilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n, se\u00e7ilen y\u00f6nteme bak\u0131lmaks\u0131z\u0131n hesaplanan tutarla s\u0131n\u0131rl\u0131 olaca\u011f\u0131 da ayr\u0131ca belirtilmektedir.<\/p>\n\n\n\n<p>S\u00f6z konusu Tebli\u011f Tasla\u011f\u0131na a\u015fa\u011f\u0131daki ba\u011flant\u0131 \u00fczerinden ula\u015fabilirsiniz:<\/p>\n\n\n\n<p><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=MEVZUAT\/UNIVERSAL\/2026\/TebligTaslak08042026.pdf\">https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=MEVZUAT\/UNIVERSAL\/2026\/TebligTaslak08042026.pdf<\/a><\/p>\n\n\n\n<p>Mali Y\u00f6ntem<\/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>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>1) Gayrimenkul Yat\u0131r\u0131m Fon ve Ortakl\u0131klar\u0131na \u0130li\u015fkin Kurumlar Vergisi \u0130stisnas\u0131 7524 say\u0131l\u0131 Kanun ile yap\u0131lan d\u00fczenleme uyar\u0131nca, 1\/1\/2025 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere; ta\u015f\u0131nmazlara yat\u0131r\u0131m yapan fon ve ortakl\u0131klar\u0131n kurumlar vergisi istisnas\u0131ndan yararlanabilmeleri, elde ettikleri ta\u015f\u0131nmaz kazan\u00e7lar\u0131n\u0131n %50\u2019sini belirlenen s\u00fcre i\u00e7erisinde ortaklara da\u011f\u0131tmalar\u0131 \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r. Bu kapsamda, elde edilen kazanc\u0131n, ilgili hesap d\u00f6nemine [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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-3517","post","type-post","status-publish","format-standard","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>25 Seri No.lu Kurumlar Vergisi Genel Tebli\u011f Tasla\u011f\u0131 ile Yap\u0131lan A\u00e7\u0131klamalar - 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\/25-seri-no-lu-kurumlar-vergisi-genel-teblig-taslagi-ile-yapilan-aciklamalar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"25 Seri No.lu Kurumlar Vergisi Genel Tebli\u011f Tasla\u011f\u0131 ile Yap\u0131lan A\u00e7\u0131klamalar - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"1) Gayrimenkul Yat\u0131r\u0131m Fon ve Ortakl\u0131klar\u0131na \u0130li\u015fkin Kurumlar Vergisi \u0130stisnas\u0131 7524 say\u0131l\u0131 Kanun ile yap\u0131lan d\u00fczenleme uyar\u0131nca, 1\/1\/2025 tarihinden itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere; ta\u015f\u0131nmazlara yat\u0131r\u0131m yapan fon ve ortakl\u0131klar\u0131n kurumlar vergisi istisnas\u0131ndan yararlanabilmeleri, elde ettikleri ta\u015f\u0131nmaz kazan\u00e7lar\u0131n\u0131n %50\u2019sini belirlenen s\u00fcre i\u00e7erisinde ortaklara da\u011f\u0131tmalar\u0131 \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r. 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