{"id":818,"date":"2017-12-14T09:23:56","date_gmt":"2017-12-14T07:23:56","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=818"},"modified":"2017-12-14T09:23:56","modified_gmt":"2017-12-14T07:23:56","slug":"gelir-vergisi-genel-tebligi-seri-no-300","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/gelir-vergisi-genel-tebligi-seri-no-300\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 300)"},"content":{"rendered":"

Gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131n\u0131n tespitinde, ayn\u0131 maddede yaz\u0131l\u0131 giderlere kar\u015f\u0131l\u0131k olmak \u00fczere has\u0131lat\u0131n % 25\u2019i nispetinde uygulanmakta olan g\u00f6t\u00fcr\u00fc gider, 1\/1\/2017<\/span> tarihinden itibaren elde edilen gayrimenkul sermaye iratlar\u0131na uygulanmak \u00fczere has\u0131lat\u0131n % 15\u2019i olarak belirlenmi\u015ftir.  <\/p>\n\n\n\n\n\n
14 Aral\u0131k 2017 PER\u015eEMBE<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 30270<\/td>\n<\/tr>\n
TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 300)<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> (1) Bu Tebli\u011fin amac\u0131, 5\/12\/2017 tarihli ve 30261 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 28\/11\/2017 tarihli ve 7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 ile Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 14 \u00fcnc\u00fc maddesiyle yap\u0131lan d\u00fczenlemeye istinaden, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 74 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan, gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131n\u0131n tespitinde, ayn\u0131 maddede yaz\u0131l\u0131 giderlere kar\u015f\u0131l\u0131k olmak \u00fczere has\u0131lat\u0131n % 25\u2019i nispetinde uygulanmakta olan g\u00f6t\u00fcr\u00fc giderin, has\u0131lat\u0131n % 15\u2019i olarak belirlenmesine y\u00f6nelik hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

Yasal d\u00fczenleme<\/strong><\/p>\n

MADDE 2 \u2013 <\/strong>(1) 7061 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinde; \u201c31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 74 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c% 25\u2019ini\u201d ibaresi \u201c% 15\u2019ini\u201d\u015feklinde de\u011fi\u015ftirilmi\u015ftir.\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

G\u00f6t\u00fcr\u00fc gider uygulamas\u0131<\/strong><\/p>\n

MADDE 3 \u2013 <\/strong>(1) 7061 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesiyle, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 74 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131n\u0131n tespitinde, ayn\u0131 maddede yaz\u0131l\u0131 giderlere kar\u015f\u0131l\u0131k olmak \u00fczere has\u0131lat\u0131n % 25\u2019i nispetinde uygulanmakta olan g\u00f6t\u00fcr\u00fc gider, 1\/1\/2017 tarihinden itibaren elde edilen gayrimenkul sermaye iratlar\u0131na uygulanmak \u00fczere has\u0131lat\u0131n % 15\u2019i olarak belirlenmi\u015ftir.  <\/p>\n

\u00d6rnek 1:<\/strong> Bayan (A), sahibi bulundu\u011fu gayrimenkul\u00fcn\u00fc mesken olarak kiraya vermi\u015f olup 2017 takvim y\u0131l\u0131nda toplam 13.900-TL kira geliri elde etmi\u015ftir. Ba\u015fkaca herhangi bir geliri bulunmayan Bayan (A), gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131n\u0131n tespitinde g\u00f6t\u00fcr\u00fc gider y\u00f6ntemini se\u00e7mi\u015ftir.<\/p>\n

Buna g\u00f6re; Bayan (A)\u2019n\u0131n 2017 y\u0131l\u0131nda elde etti\u011fi gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanacakt\u0131r:<\/p>\n

<\/p>\n

\u00d6rnek 2:<\/strong> Bay (B), sahibi bulundu\u011fu gayrimenkul\u00fcn\u00fc i\u015fyeri olarak serbest meslek erbab\u0131 olan Bay (C)\u2019ye kiralam\u0131\u015f olup 2017 takvim y\u0131l\u0131nda br\u00fct 40.000-TL kira geliri elde etmi\u015ftir. Ba\u015fkaca herhangi bir geliri bulunmayan Bay (B), gayrimenkul sermaye irad\u0131n\u0131n tespitinde g\u00f6t\u00fcr\u00fc gider y\u00f6ntemini se\u00e7mi\u015ftir.<\/p>\n

Buna g\u00f6re; Bay (B)\u2019nin 2017 y\u0131l\u0131nda elde etti\u011fi gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanacakt\u0131r:<\/p>\n

<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 4 \u2013 <\/strong>(1) Bu Tebli\u011f, 1\/1\/2017 tarihinden itibaren elde edilen gayrimenkul sermaye irad\u0131 gelirlerine uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 5 \u2013 <\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Gayrimenkul sermaye irad\u0131n\u0131n safi tutar\u0131n\u0131n tespitinde, ayn\u0131 maddede yaz\u0131l\u0131 giderlere kar\u015f\u0131l\u0131k olmak \u00fczere has\u0131lat\u0131n % 25\u2019i nispetinde uygulanmakta olan g\u00f6t\u00fcr\u00fc gider, 1\/1\/2017 tarihinden itibaren elde edilen gayrimenkul sermaye iratlar\u0131na uygulanmak \u00fczere has\u0131lat\u0131n % 15\u2019i olarak belirlenmi\u015ftir.  <\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[11,7],"tags":[221,223,224,222],"class_list":["post-818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-vergi","tag-gayrimenkul","tag-gelir","tag-goturu-gider","tag-kira"],"views":335,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=818"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/818\/revisions"}],"predecessor-version":[{"id":819,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/818\/revisions\/819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}