{"id":4781,"date":"2015-01-18T16:03:45","date_gmt":"2015-01-18T14:03:45","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/kira-gelirlerinde-emsal-kira-tutari-mi-gercek-tutar-mi-dikkate-alinir\/"},"modified":"2023-12-28T16:11:25","modified_gmt":"2023-12-28T13:11:25","slug":"kira-gelirlerinde-emsal-kira-tutari-mi-gercek-tutar-mi-dikkate-alinir","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4781","title":{"rendered":"Kira Gelirlerinde Emsal Kira Tutar\u0131 m\u0131 Ger\u00e7ek Tutar m\u0131 Dikkate Al\u0131n\u0131r?"},"content":{"rendered":"\t\t
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Kira Gelirlerinde Emsal Kira Tutar\u0131 m\u0131 Ger\u00e7ek Tutar m\u0131 Dikkate Al\u0131n\u0131r?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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 <\/span>
<\/p>\n

Yakup USLU<\/strong>
E.Gelirler Gn.Md. Yrd.<\/strong><\/p>\n

1- G\u0130R\u0130\u015e:<\/strong><\/p>\n

GVK md. 73\u2019de, kira geliri sahibi ger\u00e7ek ki\u015filerin kira gelirini beyan\u0131nda emsal kira bedelini dikkate alacaklar\u0131 ve bu tutardan daha a\u015fa\u011f\u0131 kira geliri beyan edemeyece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

2013 y\u0131l\u0131na ili\u015fkin olarak, kira gelirinin beyan\u0131na ait a\u00e7\u0131klamalar\u0131n yap\u0131ld\u0131\u011f\u0131 (2014) beyanname d\u00fczenleme rehberinin 4 ve 5. sayfalar\u0131nda da emsal kira bedelinin, hangi hallerde uygulanaca\u011f\u0131 ve tutar\u0131n\u0131n da gayrimenkul\u00fcn emlak vergisi de\u011ferinin %5\u2019i olarak hesaplanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

Bu h\u00fck\u00fcm ve a\u00e7\u0131klamalar kar\u015f\u0131s\u0131nda, uygulamada beyan edilecek kira gelirinin, ger\u00e7ek bedeli mi yoksa emsal kira bedeli mi olaca\u011f\u0131 konusu teredd\u00fctler do\u011fmu\u015ftur.<\/p>\n

Bu \u00e7al\u0131\u015fma ile bu konular\u0131 irdelemeye \u00e7al\u0131\u015faca\u011f\u0131z.<\/p>\n

2- EMSAL K\u0130RA BEDEL\u0130 NED\u0130R VE K\u0130MLERE <\/strong>UYGULANIR:<\/strong><\/p>\n

Emsal kira bedeli, kira geliri elde eden ve bu gelirini beyan etmek durumunda olan ger\u00e7ek ki\u015fi gelir vergisi m\u00fckelleflerine uygulan\u0131r. Bu m\u00fckellefler, bina ya da arazileri i\u00e7in kira taktiri veya tespiti yapt\u0131rmam\u0131\u015f ise, kira tutar\u0131n\u0131 gayrimenkul\u00fcn emlak vergi de\u011ferinin %5\u2019inden az beyan edemezler. Bu kira tespiti mahkemece yap\u0131l\u0131r. Bu beyana emsal kira bedeline g\u00f6re beyan \u00f6denir.<\/p>\n

Emsal kira bedelinin uygulanmayaca\u011f\u0131 haller ile uygulama \u00f6rne\u011fi 2014 rehberinde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

3- GER\u00c7EK K\u0130RA BEDEL\u0130 HANG\u0130 HALLERDE UYGULANIR VE NASIL TEVS\u0130K ED\u0130L\u0130R:<\/strong><\/p>\n

VUK md. 3\/B de, vergilemede vergi do\u011furan olay ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyetinin esas al\u0131naca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

O halde kira i\u015flemlerinde, i\u015flemin ger\u00e7ekli\u011fi nas\u0131l belirlenir?<\/p>\n

GVK Gn.Teb. no: 268\u2019de; konut kiralar\u0131nda ayl\u0131k 500 TL\u2019nin \u00fczerindeki kiran\u0131n, i\u015f yeri kiralar\u0131nda ise kiran\u0131n tamam\u0131n\u0131n banka veya PTTtaraf\u0131ndan d\u00fczenlenecek belgelerle tevsik edilmesi zorunlu tutulmu\u015ftur.<\/p>\n

Ayr\u0131ca, kira i\u015flemlerinde taraflar kira mukavelesi de d\u00fczenlerler.<\/p>\n

Vergi m\u00fckelleflerine yap\u0131lan kiralama i\u015flemlerinde ise bu m\u00fckellefler, kira \u00f6demesi i\u00e7in VUK md. 234\u2019e g\u00f6re ayr\u0131ca gider pusulas\u0131 d\u00fczenler ve bu belgeye g\u00f6re gider yazarlar.<\/p>\n

Di\u011fer taraftan, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca \u00e7\u0131kart\u0131lan 1999\/1 no.lu Gelir Vergisi \u0130\u00e7 Genelgesinde, elde edilen ger\u00e7ek kira gelirinin; kira s\u00f6zle\u015fmesi, \u00f6demeye ili\u015fkin banka dekontu vb. belgelerle veya kirac\u0131n\u0131n ifadesi ile ispat ve tevsik edildi\u011fi durumlarda ayr\u0131ca emsal kira bedeli kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 yoluna gidilemeyece\u011fi belirtilmi\u015ftir.<\/p>\n

\u00d6zetle, ger\u00e7ek kira gelirinin beyan edilmesi ve bu beyan\u0131n kira kontrat\u0131 ve banka dekontu ile tevsik edilmesi durumunda, emsal kira bedeli uygulamas\u0131 yap\u0131lmayacakt\u0131r.<\/p>\n

Mesken kira gelirlerinde, ayl\u0131k 500 TL\u2019ye kadar olan kira bedelleri bankalar arac\u0131l\u0131\u011f\u0131 ile \u00f6demesi zorunlulu\u011fu yoktur. Bu konuda konut sahiplerinin kirac\u0131lar\u0131na kira \u00f6demesinin banka arac\u0131l\u0131\u011f\u0131 ile yapmas\u0131 \u015fart\u0131n\u0131 getirirlerse, ger\u00e7ek kiran\u0131n kira kontrat\u0131n\u0131n yan\u0131nda banka dekonut ile de tevsiki sa\u011flanm\u0131\u015f olur. \u00d6zellikle bu hususa, konut kiras\u0131na ait (2014 y\u0131l\u0131 i\u00e7in istisna tutar\u0131 olan) 3.300 TL\u2019den daha fazla kira elde edilenlerin dikkat etmesinde yarar vard\u0131r.<\/p>\n

4- B\u0130R \u0130\u015eLETMEYE DAH\u0130L GAYR\u0130MENKUL\u00dcN K\u0130RALANMASINDA EMSAL K\u0130RA BEDEL\u0130:<\/strong><\/p>\n

Bir ticari veya zirai i\u015flemeye veya kurumlar vergisi m\u00fckellefi olan bir firman\u0131n aktifine dahil gayrimenkullerin kiralanmas\u0131 i\u015fleminde ise, GVK md. 73\u2019e g\u00f6re emsal kira beledi uygulanmaz. Zira, bu \u015fekilde elde edilen kira geliri gayrimenkul sermaye irad\u0131 say\u0131lmaz, ticari, zirai veya kurum kazanc\u0131 say\u0131l\u0131r.<\/p>\n

Bu i\u015flemde, kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc %5\u2019e g\u00f6re belirlenen emsal kira de\u011fil, o kiralanan gayrimenkul\u00fcn ger\u00e7ek emsaline g\u00f6re belirlenen emsal bedeli esas al\u0131n\u0131r.<\/p>\n

Kurumlar vergisi m\u00fckellefleri y\u00f6n\u00fcnden, KVK md.13 esaslar\u0131 da dikkate al\u0131n\u0131r.<\/p>\n

5- GEL\u0130R VERG\u0130S\u0130 BEYANINA TAB\u0130 OLMAYAN K\u0130MSELER\u0130N K\u0130RA GEL\u0130R\u0130NDE EMSAL K\u0130RA BEDEL\u0130:<\/strong><\/p>\n

GVK md. 73\u2019deki emsal kira bedeli, kira gelirini beyan etmek zorunda olan gelir vergisi m\u00fckelelfleri bak\u0131m\u0131ndan uygulan\u0131r.<\/p>\n

Kira gelirini beyan etmek zorunda olmayan, \u00f6rne\u011fin dernek ve vak\u0131flar gibi gayrimenkul sahiplerinin kira gelirinin tespitinde, GVK md. 73\u2019deki emsal kira bedeli uygulanmaz. Bu kira \u00f6demelerini yapanlar bak\u0131m\u0131ndan, tevkifat matrah\u0131n\u0131n tespitinde ger\u00e7ek emsal bedeli dikkate al\u0131n\u0131r.<\/p>\n

6- SONU\u00c7:<\/strong><\/p>\n

Ger\u00e7ek ki\u015filerin bina veya arazilerini kiraya vermeleri durumunda, ger\u00e7ek kira bedelini kira kontrat\u0131 ve banka \u00f6deme dekontu ile tevsik etmeleri durumunda, gayrimenkul\u00fcn emlak vergisi de\u011ferinin %5\u2019i olarak belirlenen emsal kira bedeli esas\u0131 uygulanmaz; vergileme beyan edilen ger\u00e7ek kira \u00fczerinden yap\u0131l\u0131r.<\/p>\n

Bu husus, Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresinin 23.12.1999 tarihli ve B.07.0GEL.0.43\/4303-48\/49240 say\u0131l\u0131 ve 9.6.2011 tarih ve B.07.1.G\u0130B.4.35.16.01-176200-227 say\u0131l\u0131 \u00f6zelgelerinde de \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu \u00f6zelgelere, dergimizin bu say\u0131s\u0131n\u0131n \u00f6zelgeler b\u00f6l\u00fcm\u00fcnde yer verilmi\u015ftir.<\/p>\n

Kaynak:<\/strong> Maliye Postas\u0131 Dergisi <\/span>(15\/9\/2014 tarihli 817 say\u0131l\u0131)<\/span><\/p>\n


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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Ta\u015f\u0131t Al\u0131m – Sat\u0131m\u0131nda KDV ve \u00d6TV Uygulamas\u0131<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>Vergi Su\u00e7lar\u0131nda Asliye Ceza Mahkemesi Kararlar\u0131n\u0131n \u0130stinaf ve \u0130tiraz Ba\u015fvurusu<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

  Yakup USLU E.Gelirler Gn.Md. Yrd. 1- G\u0130R\u0130\u015e: GVK md. 73\u2019de, kira geliri sahibi ger\u00e7ek ki\u015filerin kira gelirini beyan\u0131nda emsal kira bedelini dikkate alacaklar\u0131 ve bu tutardan daha a\u015fa\u011f\u0131 kira geliri beyan edemeyece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. 2013 y\u0131l\u0131na ili\u015fkin olarak, kira gelirinin beyan\u0131na ait a\u00e7\u0131klamalar\u0131n yap\u0131ld\u0131\u011f\u0131 (2014) beyanname d\u00fczenleme rehberinin 4 ve 5. sayfalar\u0131nda da emsal kira […]<\/p>\n","protected":false},"author":1,"featured_media":11526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4781"}],"version-history":[{"count":27,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4781\/revisions"}],"predecessor-version":[{"id":11527,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4781\/revisions\/11527"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/11526"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}