{"id":3964,"date":"2017-09-11T16:44:16","date_gmt":"2017-09-11T13:40:52","guid":{"rendered":"http:\/\/www.barlaslaw.com\/?p=3964"},"modified":"2018-07-03T15:02:41","modified_gmt":"2018-07-03T12:02:41","slug":"gayrimenkul-alimlarinda-kdv-odemeleri","status":"publish","type":"post","link":"https:\/\/barlaslaw.com\/tr\/gayrimenkul-alimlarinda-kdv-odemeleri\/","title":{"rendered":"Gayrimenkul Al\u0131mlar\u0131nda KDV \u00d6demeleri"},"content":{"rendered":"

Bakanlar Kurulu Karar\u0131 \u0130le KATMA DE\u011eER VERG\u0130S\u0130NDE<\/u> Yap\u0131lan D\u00fczenlemeler:<\/strong><\/p>\n

( KDV\u2019nin %18\u2019den %8\u2019e d\u00fc\u015fmesi)<\/u><\/strong><\/p>\n

31.01.2017 tarih ve 2017\/9759 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile 488 say\u0131l\u0131 Damga Vergisi Kanununun m\u00fckerrer 30 uncu maddesi, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 28 inci ve 29 uncu maddeleri ile 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12\u2019 nci maddesine g\u00f6re baz\u0131 vergi oranlar\u0131nda de\u011fi\u015fiklikler yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan d\u00fczenlemelere a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n\n\n\n
\u00a0<\/strong>Say\u0131l\u0131 Tablonun Eski Hali<\/strong><\/td>\n\u00a0<\/strong>Say\u0131l\u0131 Tablonun Yeni Hali<\/strong><\/td>\n<\/tr>\n
I. Akitlerle ilgili k\u00e2\u011f\u0131tlar<\/strong>\u2026.<\/strong>8.\u00a0Resm\u00ee \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri\u00a0(Binde 9,48)<\/span>\u2026.<\/strong><\/p>\n

9.\u00a07\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen: (Binde 9,48)<\/p>\n

a) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48) (Binde 9,48)<\/p>\n

b) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0(Binde 9,48)<\/span><\/p>\n

c) Devre tatil ve uzun s\u00fcreli tatil hizmeti s\u00f6zle\u015fmeleri (Binde 9,48)<\/p>\n

\u00e7) Paket tur s\u00f6zle\u015fmeleri (Binde 9,48)<\/p>\n

d) Abonelik s\u00f6zle\u015fmeleri (Binde 9,48)<\/p>\n

e) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48)<\/td>\n

I. Akitlerle ilgili k\u00e2\u011f\u0131tlar<\/strong>\u2026.<\/strong>8.\u00a0Resm\u00ee \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri\u00a0(Binde 0)\u2026.<\/strong><\/p>\n

9.\u00a07\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen: (Binde 9,48)<\/p>\n

a) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48) (Binde 9,48)<\/p>\n

b) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0(Binde 0)<\/p>\n

c) Devre tatil ve uzun s\u00fcreli tatil hizmeti s\u00f6zle\u015fmeleri (Binde 9,48)<\/p>\n

\u00e7) Paket tur s\u00f6zle\u015fmeleri (Binde 9,48)<\/p>\n

d) Abonelik s\u00f6zle\u015fmeleri (Binde 9,48)<\/p>\n

e) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri (Binde 9,48)<\/td>\n<\/tr>\n

\u00a0<\/u><\/strong>A\u00c7IKLAMA<\/u><\/strong>\u00d6rnek: <\/u><\/em><\/strong>\u00a0<\/em><\/strong>D\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 03.02.2017 tarihinden \u00f6nce\u00a03<\/strong>00.000 TL. tutar\u0131ndaki Gayrimenkul Sat\u0131\u015f Vaadi S\u00f6zle\u015fmesi veya \u00d6n \u00d6demeli Konut Sat\u0131\u015f S\u00f6zle\u015fmeleri i\u00e7in 2.844 TL. damga vergisi \u00f6denmesi gerekirken, ayn\u0131 s\u00f6zle\u015fmenin \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a003 \u015eubat 2017 tarihinden itibaren d\u00fczenlenmesi halinde damga vergisi \u00f6denmeyecektir.<\/em><\/td>\n<\/tr>\n
\u00a0<\/u><\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/p>\n

    \n
  • 24\/12\/2007 tarihli ve 2007\/13033 say\u0131l\u0131 Bakanlar Kumlu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u0131n 1 inci maddesinin (6) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/u><\/li>\n<\/ul>\n

     <\/p>\n\n\n\n\n\n
    Bakanlar Kurulu Karar\u0131n\u0131n Eski Hali<\/u><\/strong><\/td>\nBakanlar Kurulu Karar\u0131n\u0131n Yeni Hali<\/u><\/strong><\/td>\n<\/tr>\n
    MADDE 1<\/u><\/strong>\u2026<\/strong>(6) (1) say\u0131l\u0131 listenin 11 inci s\u0131ras\u0131nda yer alan net alan\u0131 150 m2<\/sup>\u00a0‘ye kadar konutlardan; 10\/7\/2004 tarihli ve 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanunu kapsam\u0131ndaki b\u00fcy\u00fck\u015fehirlerde (16\/5\/2012 tarihli ve 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerler hari\u00e7), l\u00fcks veya birinci s\u0131n\u0131f in\u015faat olarak yap\u0131lan ve ruhsat\u0131n sonradan revize edilip in\u015faat kalitesinin y\u00fckseltilmesi hali de dahil olmak \u00fczere, yap\u0131 ruhsat\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihte, \u00fczerine yap\u0131ld\u0131\u011f\u0131 arsan\u0131n 1319 say\u0131l\u0131 Emlak Vergisi\u00a0Kanununun 29 uncu maddesine istinaden tespit edilen arsa birim m2<\/sup>\u00a0vergi de\u011feri;a) Be\u015fy\u00fcz T\u00fcrk Liras\u0131 ile bin T\u00fcrk Liras\u0131 (bin T\u00fcrk Liras\u0131 hari\u00e7) aras\u0131nda olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131,b) Bin T\u00fcrk Liras\u0131 ve \u00fczerinde olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131,<\/p>\n

    uygulan\u0131r.<\/td>\n

    		\u00a0<\/strong>MADDE 1<\/u><\/strong>\u2026<\/strong>(6) (I) say\u0131l\u0131 listenin 11 inci s\u0131ras\u0131nda yer alan net alan\u0131 150 m2<\/sup>\u2019ye kadar konutlardan; 10\/7\/2004 tarihli ve 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanunu kapsam\u0131ndaki b\u00fcy\u00fck\u015fehirlerde (16\/5\/2012 tarihli ve 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerler hari\u00e7), l\u00fcks veya birinci s\u0131n\u0131f in\u015faat olarak yap\u0131lan ve ruhsat\u0131n sonradan revize edilip in\u015faat kalitesinin y\u00fckseltilmesi hali de d\u00e2hil olmak \u00fczere, yap\u0131 ruhsat\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihte, \u00fczerine yap\u0131ld\u0131\u011f\u0131 arsan\u0131n 29\/7\/1970 tarihli ve 1319 say\u0131l\u0131 Emlak Vergisi Kanununun 29 uncu maddesine istinaden tespit edilen arsa birim m2<\/sup>\u00a0vergi de\u011feri;<\/p>\n

    (i)Yap\u0131 ruhsat\u0131 1\/1\/2013 ila 31\/12\/2016 tarihleri aras\u0131nda al\u0131nan konut in\u015faat\u0131 projeleri ile kamu kurum ve kurulu\u015flar ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi 1\/1\/2013 tarihinden itibaren yap\u0131lacak konut in\u015faat\u0131 projelerinde;<\/u><\/strong><\/p>\n

    a) Be\u015fy\u00fcz T\u00fcrk Liras\u0131 ile bin T\u00fcrk Liras\u0131 (bin T\u00fcrk Liras\u0131 hari\u00e7) aras\u0131nda olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131,<\/p>\n

    b) Bin T\u00fcrk Liras\u0131 ve \u00fczerinde olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131,<\/p>\n

    uygulan\u0131r.<\/p>\n

    (ii) Yap\u0131 ruhsat\u0131 1\/1\/2017 tarihinden (bu tarih d\u00e2hil) sonra alman konut in\u015faat\u0131 projeleri ile kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri<\/u><\/strong> taraf\u0131ndan ihalesi 1\/1\/2017 talihinden itibaren yap\u0131lacak konut in\u015faat\u0131 projelerinde;<\/u><\/strong><\/p>\n

    a) Bin T\u00fcrk Liras\u0131 ile iki bin T\u00fcrk Liras\u0131 (iki bin T\u00fcrk Liras\u0131 d\u00e2hil) aras\u0131nda olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131,<\/u><\/strong><\/p>\n

    b) \u0130ki bin T\u00fcrk Liras\u0131n\u0131n \u00fczerinde olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131,<\/u><\/strong><\/p>\n

    uygulan\u0131r.<\/u><\/strong><\/td>\n<\/tr>\n

    \u00a0<\/u><\/strong>A\u00c7IKLAMA<\/u><\/strong>1\/1\/2017 tarihinden itibaren al\u0131nan konut in\u015faat\u0131 projeleri ile 1\/1\/2017 talihinden itibaren kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan yap\u0131lacak konut in\u015faat\u0131 projeleri ihalelerinde uygulanmak \u00fczere KDV oranlar\u0131 d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. S\u00f6z konusu yeni oranlar a\u015fa\u011f\u0131daki gibidir.<\/u><\/strong>\u00a0<\/u><\/p>\n

    \u00a0<\/u><\/p>\n

    \u00a0<\/u><\/p>\n\n\n\n\n\n\n\n\n
    Konutun \u00d6zelli\u011fi<\/td>\nEmlak Vergisi De\u011feri (m2<\/sup>)<\/td>\nB\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131nda<\/u><\/strong><\/td>\nB\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 D\u0131\u015f\u0131nda<\/u><\/strong><\/td>\n<\/tr>\n
    Kentsel D\u00f6n\u00fc\u015f\u00fcm alan\u0131nda<\/td>\nKentsel D\u00f6n\u00fc\u015f\u00fcm\u00a0 D\u0131\u015f\u0131nda<\/td>\nKentsel D\u00f6n\u00fc\u015f\u00fcm Alan\u0131nda<\/td>\nKentsel D\u00f6n\u00fc\u015f\u00fcm D\u0131\u015f\u0131nda<\/td>\n<\/tr>\n
    Net Alan\u0131 150 m2<\/sup>‘den k\u00fc\u00e7\u00fck<\/td>\n500TL. alt\u0131nda<\/td>\n%1<\/td>\n%1<\/td>\n%1<\/td>\n%1<\/td>\n<\/tr>\n
    1000 TL-2.000 TL aras\u0131<\/td>\n%1<\/td>\n%8<\/td>\n%1<\/td>\n%1<\/td>\n<\/tr>\n
    2.000 TL. \u00fczeri<\/td>\n%1<\/td>\n%18*<\/td>\n%1<\/td>\n%1<\/td>\n<\/tr>\n
    Net Alan\u0131 150 m2<\/sup>‘den b\u00fcy\u00fck<\/td>\nTamam\u0131<\/td>\n%18*<\/td>\n%18*<\/td>\n%18*<\/td>\n%18*<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/u><\/strong><\/p>\n

    v %18 vergi oran\u0131na tabi konut teslimleri 30.09.2017 tarihine kadar %18 yerine <\/strong>%8 olarak uygulanacakt\u0131r.<\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

      \n
    • 2007\/13033 say\u0131l\u0131 Kararnamenin eki Karar\u0131n ge\u00e7ici 2\u2019 nci maddesinde yer alan \u201c31\/3\/2017\u201d ibaresi \u201c30\/9\/2017\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/u><\/strong><\/li>\n<\/ul>\n

       <\/p>\n\n\n\n\n\n
      \u00a0<\/u><\/strong>Bakanlar Kurulu Karar\u0131n\u0131n Eski Hali<\/u><\/strong><\/td>\n\u00a0<\/u><\/strong>Bakanlar Kurulu Karar\u0131n\u0131n Yeni Hali<\/u><\/strong><\/td>\n<\/tr>\n
      \u00a0<\/u><\/strong>GE\u00c7\u0130C\u0130 MADDE 2<\/u><\/strong>(1) Bu Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131na tabi konutlar\u0131n\u00a031\/3\/2017<\/span>\u00a0tarihine kadar (bu tarih dahil) teslimlerinde, ayn\u0131 f\u0131kran\u0131n (c) bendinde belirtilen vergi oran\u0131 uygulan\u0131r.<\/td>\n\u00a0<\/strong>GE\u00c7\u0130C\u0130 MADDE 2<\/u><\/strong>(1) Bu Karar\u0131n 1 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131na tabi konutlar\u0131n\u00a030\/9\/2017<\/strong>\u00a0tarihine kadar (bu tarih dahil) teslimlerinde, ayn\u0131 f\u0131kran\u0131n (c) bendinde belirtilen vergi oran\u0131 uygulan\u0131r.<\/td>\n<\/tr>\n
      \u00a0<\/u><\/em><\/strong>A\u00c7IKLAMA<\/u><\/strong>\u00a0<\/u><\/strong>24\/12\/2007 tarihli ve 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u0131n 1 inci maddesinin (6) numaral\u0131 f\u0131kras\u0131na g\u00f6re<\/em><\/strong> %18 vergi oran\u0131na tabi konut teslimlerinde KDV oran\u0131 yap\u0131lan d\u00fczeleme sonucunda 30.09.2017 tarihine kadar %18 yerine %8 uygulanacakt\u0131r. \u00d6rnek: 150 m2\u00a0<\/sup>nin \u00fczerindeki konut teslimleri 30.09.2017 tarihine kadar %18 yerine %8 oran\u0131nda KDV ye tabi tutulacakt\u0131r.<\/em><\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      31.01.2017 tarih ve 2017\/9759 Say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile 488 say\u0131l\u0131 Damga Vergisi Kanununun m\u00fckerrer 30 uncu maddesi, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 28 inci ve 29 uncu maddeleri ile 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12\u2019 nci maddesine g\u00f6re baz\u0131 vergi oranlar\u0131nda de\u011fi\u015fiklikler yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. <\/p>\n","protected":false},"author":2,"featured_media":12339,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51],"tags":[],"table_tags":[],"yoast_head":"\nGayrimenkul Al\u0131mlar\u0131nda KDV \u00d6demeleri - Barlas Hukuk B\u00fcrosu<\/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:\/\/barlaslaw.com\/tr\/gayrimenkul-alimlarinda-kdv-odemeleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gayrimenkul Al\u0131mlar\u0131nda KDV \u00d6demeleri - 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