Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131 (GYO) i\u00e7in k\u00e2r da\u011f\u0131t\u0131m d\u00fczenlemeleri de\u011fi\u015ftirildi. Resmi Gazete’de yay\u0131mlanan bu yeni d\u00fczenlemeyle, GYO\u2019lar\u0131n k\u00e2r da\u011f\u0131t\u0131m ko\u015fullar\u0131 g\u00fcncellenmi\u015f oldu. Bu geli\u015fme, sekt\u00f6rde finansal yap\u0131 ve yat\u0131r\u0131m s\u00fcre\u00e7lerinde yeni bir d\u00f6nemi ba\u015flatt\u0131.<\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan a\u00e7\u0131klamaya g\u00f6re, Kurumlar Vergisi Genel Tebli\u011fi’nde de\u011fi\u015fiklikler yap\u0131ld\u0131. Buna g\u00f6re, fon ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n (emeklilik yat\u0131r\u0131m fonlar\u0131 hari\u00e7) ta\u015f\u0131nmazlardan elde ettikleri kazan\u00e7lar\u0131n en az y\u00fczde 50’sini belirli bir s\u00fcre i\u00e7inde k\u00e2r pay\u0131 olarak da\u011f\u0131tma zorunlulu\u011fu getirildi.<\/p>\n
Yeni tebli\u011fle, ta\u015f\u0131nmaz kazanc\u0131n\u0131n hesaplanma \u015fekli, ortak genel giderlerin ve amortismanlar\u0131n da\u011f\u0131t\u0131m\u0131 gibi konular \u00f6rneklerle netle\u015ftirildi. Ayr\u0131ca, zarar durumunda da\u011f\u0131t\u0131m \u015fartlar\u0131n\u0131n nas\u0131l de\u011ferlendirilece\u011fi de a\u00e7\u0131kland\u0131.<\/p>\n
Tebli\u011f ayr\u0131ca, kurumlar vergisi istisnalar\u0131n\u0131n k\u00e2r ve zarar de\u011ferlendirmelerine ili\u015fkin d\u00fczenlemeleri de i\u00e7eriyor. Belirli faaliyetlere \u00f6zg\u00fc istisnalar, ilgili faaliyetler b\u00fct\u00fcn olarak de\u011ferlendirilecekken, i\u015flem bazl\u0131 istisnalar her i\u015flem i\u00e7in ayr\u0131 ayr\u0131 dikkate al\u0131nacak.<\/p>\n
Yat\u0131r\u0131m te\u015fvik belgeleriyle ilgili d\u00fczenlemelerde, yurt i\u00e7i asgari kurumlar vergisi uygulamas\u0131nda baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131. 2 A\u011fustos 2024 tarihinden \u00f6nce d\u00fczenlenen belgeler dikkate al\u0131n\u0131rken, sonras\u0131nda yap\u0131lan revizelerle ortaya \u00e7\u0131kan tutar art\u0131\u015flar\u0131 asgari vergi hesab\u0131na dahil edilmeyecek.<\/p>\n
Bu ba\u011flamda, 2 A\u011fustos 2024’ten \u00f6nce yat\u0131r\u0131m te\u015fvik belgesi alan ancak sonras\u0131nda belge revizesi yapan m\u00fckelleflerin teredd\u00fctleri giderildi. M\u00fckellefler, al\u0131nmayan vergilerini hesaplamak i\u00e7in belirli y\u00f6ntemler kullanabilecek. Ayr\u0131ca, tebli\u011fe ge\u00e7ici vergi uygulamas\u0131na ili\u015fkin yeni bir ifade eklendi.<\/p>\n","protected":false},"excerpt":{"rendered":"
Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131’n\u0131n k\u00e2r da\u011f\u0131t\u0131m \u015fartlar\u0131, Resmi Gazete’de yay\u0131mlanan yeni d\u00fczenleme ile g\u00fcncellendi.<\/p>\n","protected":false},"author":1,"featured_media":1756,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"manset":[],"class_list":["post-1755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finans"],"_links":{"self":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/posts\/1755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/comments?post=1755"}],"version-history":[{"count":0,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/posts\/1755\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/media\/1756"}],"wp:attachment":[{"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/media?parent=1755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/categories?post=1755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/tags?post=1755"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/gastronomigundemi.com\/index.php\/wp-json\/wp\/v2\/manset?post=1755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}