{"id":1195,"date":"2025-06-10T16:08:14","date_gmt":"2025-06-10T16:08:14","guid":{"rendered":"https:\/\/zetunas.com\/?p=1195"},"modified":"2025-06-10T17:38:20","modified_gmt":"2025-06-10T17:38:20","slug":"yatirimlarda-devlet-yardimlari-hakkinda-karar-kapsamindaki-temel-kisitlamalar-ve-sartlar","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/10\/yatirimlarda-devlet-yardimlari-hakkinda-karar-kapsamindaki-temel-kisitlamalar-ve-sartlar\/","title":{"rendered":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar Kapsam\u0131ndaki Temel K\u0131s\u0131tlamalar ve \u015eartlar"},"content":{"rendered":"\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

A\u015fa\u011f\u0131daki s\u0131n\u0131fland\u0131rma, karar\u0131n genel yap\u0131s\u0131 ve destek t\u00fcrlerine g\u00f6re yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

I. Genel Yat\u0131r\u0131m \u015eartlar\u0131 ve K\u0131s\u0131tlamalar\u0131 (MADDE 5)<\/strong><\/p>\n\n\n\n

Bu maddede, desteklerden yararlanacak yat\u0131r\u0131mlar i\u00e7in genel ge\u00e7er \u015fartlar ve baz\u0131 temel k\u0131s\u0131tlamalar belirtilmi\u015ftir.<\/p>\n\n\n\n

\u015eart \/ K\u0131s\u0131tlama Konusu<\/strong><\/td>A\u00e7\u0131klama<\/strong><\/td>\u0130lgili Madde \/ Ek<\/strong><\/td><\/tr><\/thead>
Yat\u0131r\u0131m Konusu Uygunlu\u011fu<\/strong><\/td>Desteklenecek yat\u0131r\u0131mlar\u0131n EK-3<\/strong>‘te belirtilen yat\u0131r\u0131m konular\u0131na y\u00f6nelik olmas\u0131 ve bu konular i\u00e7in belirtilen \u015fartlar\u0131 sa\u011flamas\u0131 gerekir (\u0130stisna: TYKH, Dijital\/Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm, Madde 9(1)(v)).<\/td>5(1), EK-3<\/td><\/tr>
Asgari Sabit Yat\u0131r\u0131m Tutar\u0131<\/strong><\/td>1. ve 2. B\u00f6lgelerde: 12 Milyon TL<\/strong><\/td>5(2)<\/td><\/tr>
Di\u011fer B\u00f6lgelerde: 6 Milyon TL<\/strong><\/td><\/tr>
Finansal Kiralama Asgari Tutar<\/strong><\/td>Her bir finansal kiralama \u015firketi i\u00e7in asgari 3 Milyon TL<\/strong>.<\/td>5(3)<\/td><\/tr>
Proje Uygunlu\u011fu ve Te\u015fvik Belgesi<\/strong><\/td>Makroekonomik programlar, arz-talep dengesi, sekt\u00f6rel, mali ve teknik de\u011ferlendirmeler sonucu projenin uygun g\u00f6r\u00fclmesi ve te\u015fvik belgesi d\u00fczenlenmesi gerekir.<\/td>5(4)<\/td><\/tr>
M\u00fcracaat Son Tarihi<\/strong><\/td>Te\u015fvik belgesi m\u00fcracaatlar\u0131 31\/12\/2030<\/strong> tarihine kadar de\u011ferlendirilir.<\/td>5(5)<\/td><\/tr>
\u00d6nceden Yap\u0131lan Harcamalar<\/strong><\/td>M\u00fcracaat tarihinden \u00f6nce ger\u00e7ekle\u015ftirilmi\u015f yat\u0131r\u0131m harcamalar\u0131 te\u015fvik belgesi kapsam\u0131na al\u0131nmaz<\/strong>.<\/td>5(6)<\/td><\/tr>
Maddi Olmayan Duran Varl\u0131k Oran\u0131<\/strong><\/td>Te\u015fvik belgesindeki toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n %25’ini a\u015famaz<\/strong> (\u0130stisna: Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131).<\/td>5(8)<\/td><\/tr>
Ekosistem Geli\u015ftirme Plan\u0131 Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/td>KOB\u0130 s\u0131n\u0131f\u0131nda olmayan yat\u0131r\u0131mc\u0131 veya Yerel Kalk\u0131nma Hamlesi kapsam\u0131ndaki yat\u0131r\u0131mc\u0131 i\u00e7in, yat\u0131r\u0131m tamamlama vizesine kadar sabit yat\u0131r\u0131m tutar\u0131n\u0131n %2’sinden az olmamak <\/strong>\u00fczere ekosistem geli\u015ftirme.<\/td>5(9)<\/td><\/tr>
Parasal Tutarlar\u0131n G\u00fcncellenmesi<\/strong><\/td>Karar ve eklerindeki TL tutarlar her y\u0131l yeniden de\u011ferleme oran\u0131na g\u00f6re g\u00fcncellenir.<\/td>5(10)<\/td><\/tr>
Elektronik Belge Zorunlulu\u011fu<\/strong><\/td>Yurt i\u00e7inden temin edilen mal\/hizmet i\u00e7in e-fatura veya e-ar\u015fiv fatura zorunludur.Te\u015fvik belgesi E-TUYS \u00fczerinden elektronik d\u00fczenlenir.<\/td>5(11), 5(12)<\/td><\/tr>
Destek \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td>KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, faiz\/k\u00e2r pay\u0131 deste\u011fi, makine deste\u011finin toplam de\u011feri, ger\u00e7ekle\u015fen sabit yat\u0131r\u0131m tutar\u0131n\u0131 ge\u00e7emez<\/strong>.<\/td>5(14)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

II. \u00d6zel Programlara \u0130li\u015fkin K\u0131s\u0131tlamalar ve \u015eartlar<\/strong><\/p>\n\n\n\n

Program Ad\u0131<\/strong><\/td>Temel \u015eart \/ K\u0131s\u0131tlama<\/strong><\/td>\u0130lgili Madde<\/strong><\/td><\/tr>
Teknoloji Hamlesi Program\u0131<\/strong><\/td>\u00d6ncelikli \u00fcr\u00fcn listesindeki \u00fcr\u00fcnlere veya teknolojilere y\u00f6nelik olmal\u0131d\u0131r.Proje baz\u0131nda De\u011ferlendirme Komitesi taraf\u0131ndan de\u011ferlendirilir.\u00d6ncelikli \u00fcr\u00fcn listesi her y\u0131l Ocak’ta g\u00fcncellenir.<\/td>6<\/td><\/tr>
Yerel Kalk\u0131nma Hamlesi P.<\/strong><\/td>B\u00f6lgeleraras\u0131 geli\u015fmi\u015flik farklar\u0131n\u0131 azaltma ve rekabet g\u00fcc\u00fcn\u00fc art\u0131rma hedeflenir.Yat\u0131r\u0131m konular\u0131 belirli kriterlere g\u00f6re belirlenir.Proje baz\u0131nda De\u011ferlendirme Komitesi taraf\u0131ndan de\u011ferlendirilir.<\/td>7<\/td><\/tr>
Stratejik Hamle Program\u0131<\/strong><\/td>Asgari Sabit Yat\u0131r\u0131m Tutar\u0131:<\/strong><\/td>8(2)<\/td><\/tr>
– Y\u00fcksek teknolojili \u00fcr\u00fcnler i\u00e7in: 100 Milyon TL<\/strong><\/td><\/tr>
– Di\u011fer yat\u0131r\u0131mlar i\u00e7in: 200 Milyon TL<\/strong><\/td><\/tr>
\u00d6n De\u011ferlendirme Kriterleri (en az 3’\u00fc sa\u011flanmal\u0131):<\/strong><\/td>8(3)<\/td><\/tr>
a) Yat\u0131r\u0131m konusunun stratejik hamle yat\u0131r\u0131m konular\u0131 listesinde yer almas\u0131,<\/td><\/tr>
b) Ana \u00fcr\u00fcn\u00fcn ihracat\u0131n\u0131n ithalat\u0131 kar\u015f\u0131lama oran\u0131 azami %70,<\/td><\/tr>
c) Katma de\u011fer oran\u0131 asgari %30,<\/td><\/tr>
\u00e7) Yat\u0131r\u0131m tutar\u0131n\u0131n %20’si kadar \u00f6z kaynak,<\/td><\/tr>
d) \u00dcr\u00fcnle ilgili son 1 y\u0131l toplam ithalat tutar\u0131 50 Milyon ABD dolar\u0131 ve \u00fczeri.<\/td><\/tr>
Asgari 50 Milyon TL<\/strong> tutar\u0131ndaki ye\u015fil\/dijital d\u00f6n\u00fc\u015f\u00fcm programlar\u0131 bu de\u011ferlendirme s\u00fcreci olmaks\u0131z\u0131n desteklenebilir.<\/td>8(8)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

III. \u00d6ncelikli ve Hedef Yat\u0131r\u0131mlara \u0130li\u015fkin K\u0131s\u0131tlamalar ve \u015eartlar<\/strong><\/p>\n\n\n\n

Yat\u0131r\u0131m T\u00fcr\u00fc<\/strong><\/td>Temel \u015eart \/ K\u0131s\u0131tlama<\/strong><\/td>\u0130lgili Madde<\/strong><\/td><\/tr>
\u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi (Genel)<\/strong><\/td>Maddede listelenen (Dijital\/Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm, y\u00fcksek teknolojili \u00fcr\u00fcnler i\u00e7in asgari 500 Milyon TL,Orta-y\u00fcksek i\u00e7in \u0130stanbul hari\u00e7 1 Milyar TL vb.) yat\u0131r\u0131m konular\u0131 desteklenir.<\/td>9(1)<\/td><\/tr>
\u00d6ncelikli Enerji Yat\u0131r\u0131mlar\u0131 (9(1)(e))<\/td>Faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz<\/strong>.<\/td>9(2)<\/td><\/tr>
\u00d6ncelikli Di\u011fer Enerji Yat\u0131r\u0131mlar\u0131<\/td>Belirli enerji da\u011f\u0131t\u0131m\/depolama ve (e,f,g bentleri d\u0131\u015f\u0131) elektrik \u00fcretim yat\u0131r\u0131mlar\u0131na vergi indirimi ve faiz\/k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz<\/strong>.<\/td>9(3)<\/td><\/tr>
Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi (Genel)<\/strong><\/td>EK-3’te yer alan yat\u0131r\u0131m konular\u0131 belirtilen \u015fartlar\u0131 sa\u011flamal\u0131d\u0131r.<\/td>10(1), EK-3<\/td><\/tr>
Hedef Enerji ve \u0130stanbul Yat\u0131r\u0131mlar\u0131<\/td>Elektrik \u00fcretim, da\u011f\u0131t\u0131m, depolama ve gaz da\u011f\u0131t\u0131m yat\u0131r\u0131mlar\u0131 ile \u0130stanbul’da yap\u0131lacak yat\u0131r\u0131mlar vergi indirimi deste\u011finden yararlanamaz<\/strong>.<\/td>10(2)<\/td><\/tr>
Hedef Yat\u0131r\u0131mlarda Faiz Deste\u011fi<\/td>Sadece 4., 5. ve 6. B\u00f6lgelerde uygulan\u0131r. Belirli enerji yat\u0131r\u0131mlar\u0131na faiz\/k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz<\/strong>.<\/td>10(3)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

IV. Destek Unsurlar\u0131na \u00d6zg\u00fc K\u0131s\u0131tlamalar ve \u015eartlar<\/strong><\/p>\n\n\n\n

Destek Unsuru<\/strong><\/td>\u015eart \/ K\u0131s\u0131tlama<\/strong><\/td>\u0130lgili Madde<\/strong><\/td><\/tr>
G\u00fcmr\u00fck Vergisi Muafiyeti<\/strong><\/td>Yat\u0131r\u0131m mal\u0131 makine ve te\u00e7hizat i\u00e7in uygulan\u0131r. EK-4<\/strong>‘te yer alan makine ve te\u00e7hizat bu muafiyetten yararlanamaz<\/strong>.<\/td>13, EK-4<\/td><\/tr>
M1 ve N1 kategori ara\u00e7 \u00fcretimi: Asgari 100 bin adet\/y\u0131l kapasite, %20 yat\u0131r\u0131m ger\u00e7ekle\u015fmesi, belirli motor\/g\u00fc\u00e7 \u00f6zelliklerinde ara\u00e7 ithaline izin.<\/td><\/tr>
KDV \u0130stisnas\u0131<\/strong><\/td>Te\u015fvik belgeli makine-te\u00e7hizat ithal\/yerli teslimi, yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f\/kiralamalar\u0131.<\/td>14<\/td><\/tr>
Faiz veya K\u00e2r Pay\u0131 Deste\u011fi<\/strong><\/td>– En az 1 y\u0131l vadeli TL kredilerde sabit yat\u0131r\u0131m\u0131n %70’ine kadar.<\/td>15<\/td><\/tr>
– TCMB haftal\u0131k repo faiz oran\u0131n\u0131n belirli puan alt\u0131nda kalan k\u0131sm\u0131 (Programlara g\u00f6re %25-%40). Azami 5 y\u0131l.<\/td><\/tr>
– Azami destek tutarlar\u0131 programlara g\u00f6re de\u011fi\u015fir<\/td><\/tr>
(\u00d6r: Teknoloji\/Yerel Hamle i\u00e7in 240 Milyon TL).<\/td><\/tr>
– D\u00f6viz kredilerinde faizin %50’si ve belirli puanlar.<\/td><\/tr>
Makine Deste\u011fi (TYKH i\u00e7in)<\/strong><\/td>– Birim fiyat\u0131 2 Milyon TL \u00fczeri makine-te\u00e7hizat bedelinin %25’i.<\/td>16<\/td><\/tr>
– Azami destek tutarlar\u0131 programlara g\u00f6re de\u011fi\u015fir<\/td><\/tr>
(\u00d6r: Teknoloji\/Yerel Hamle i\u00e7in 240 Milyon TL).<\/td><\/tr>
– Makine deste\u011finden faydalananlara faiz\/k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz<\/strong>.<\/td><\/tr>
Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi<\/strong><\/td>– Tamamlama vizesi yap\u0131lm\u0131\u015f belgedeki istihdam\u0131 a\u015fmamak kayd\u0131yla.<\/td>18<\/td><\/tr>
– Komple yeni yat\u0131r\u0131mlarda ger\u00e7ekle\u015fen, di\u011ferlerinde ilave istihdam i\u00e7in.<\/td><\/tr>
– 6. B\u00f6lgede tamam\u0131, di\u011ferlerinde %50’si (asgari \u00fccrete tekab\u00fcl eden).<\/td><\/tr>
– S\u00fcreler b\u00f6lgeye g\u00f6re (1-12 y\u0131l) ve programlara g\u00f6re de\u011fi\u015fir.<\/td><\/tr>
Sigorta Primi Deste\u011fi (6. B\u00f6lge i\u00e7in)<\/strong><\/td>– \u0130lave istihdam i\u00e7in i\u015f\u00e7i hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131, 10 y\u0131l s\u00fcreyle.<\/td>19<\/td><\/tr>
Vergi \u0130ndirimi<\/strong><\/td>– Yat\u0131r\u0131ma katk\u0131 oranlar\u0131 programlara g\u00f6re de\u011fi\u015fir (%20-%50). %60 indirimli uygulan\u0131r.<\/td>20<\/td><\/tr>
– Di\u011fer faaliyet kazan\u00e7lar\u0131n\u0131n %50’sine uygulanabilir.<\/td><\/tr>
– Arazi, arsa, royalti, yedek par\u00e7a, finans\/sigorta, BOT\/BLT, r\u00f6dovans yararlanamaz<\/strong>.<\/td><\/tr>
Yat\u0131r\u0131m Yeri Tahsisi<\/strong><\/td>Vergi indirimi \u00f6ng\u00f6r\u00fclmeyen ve elektrik \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlara tahsis edilmez<\/strong>.<\/td>21(3)<\/td><\/tr>
Kullan\u0131lm\u0131\u015f Komple Tesis\/Makine \u0130thali<\/strong><\/td>– Serbest b\u00f6lgelerden ithaline izin verilmez<\/strong>.<\/td>23<\/td><\/tr>
– Orta-y\u00fcksek\/y\u00fcksek teknolojili yat\u0131r\u0131mda EK-4’teki hari\u00e7 tutulanlar temin edilemez<\/strong>.<\/td><\/tr>
– Kullan\u0131lm\u0131\u015f olanlar vergi indirimi, makine deste\u011fi, faiz\/k\u00e2r pay\u0131 deste\u011finden faydalanamaz<\/strong>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V. Di\u011fer \u00d6nemli K\u0131s\u0131tlamalar ve Prosed\u00fcrel \u015eartlar<\/strong><\/p>\n\n\n\n

Konu<\/strong><\/td>\u015eart \/ K\u0131s\u0131tlama<\/strong><\/td>\u0130lgili Madde<\/strong><\/td><\/tr>
Te\u015fvik Belgesi Kapsam\u0131 Yat\u0131r\u0131m Devri<\/strong><\/td>– Tamamlama vizesi yap\u0131lmam\u0131\u015fsa Genel M\u00fcd\u00fcrl\u00fck iznine tabidir.<\/td>25<\/td><\/tr>
– TYKH kapsam\u0131nda ise ilgili komite karar\u0131 ve GM iznine tabidir (halka arz hari\u00e7 hisse devri dahil).<\/td><\/tr>
Sabit K\u0131ymet Sat\u0131\u015f\u0131<\/strong><\/td>– Tamamlama vizesi yap\u0131lmam\u0131\u015f veya vize sonras\u0131 2 y\u0131l dolmam\u0131\u015fsa Bakanl\u0131k iznine tabidir, destekler geri al\u0131n\u0131r.<\/td>26<\/td><\/tr>
– Gemi in\u015fada vize sonras\u0131 sat\u0131\u015fta destekler geri al\u0131n\u0131r.<\/td><\/tr>
– Vize sonras\u0131 2 y\u0131l dolmu\u015fsa serbest, destek geri al\u0131nmaz\/durdurulmaz.<\/td><\/tr>
Yat\u0131r\u0131m Yeri De\u011fi\u015fikli\u011fi<\/strong><\/td>– Daha az desteklenen b\u00f6lgeye ta\u015f\u0131n\u0131rsa sa\u011flanan deste\u011fi a\u015fan k\u0131s\u0131m ve sa\u011flanmayan destekler geri al\u0131n\u0131r.<\/td>28(2)<\/td><\/tr>
Yat\u0131r\u0131m S\u00fcresi ve Tamamlama Vizesi<\/strong><\/td>– Yat\u0131r\u0131m s\u00fcresi 3 y\u0131l\u0131 a\u015famaz (Bakanl\u0131k k\u0131saltabilir), yar\u0131s\u0131 kadar ek s\u00fcre verilebilir.<\/td>29<\/td><\/tr>
– M\u00fccbir sebep\/fevkalade halde ek s\u00fcre verilebilir.<\/td><\/tr>
– S\u00fcre bitiminden sonra 3 ay i\u00e7inde vize ba\u015fvurusu yap\u0131lmal\u0131, aksi halde belge iptal edilebilir.<\/td><\/tr>
Di\u011fer Desteklerden Yararlanma<\/strong><\/td>– Bu Karar kapsam\u0131ndaki desteklerden yararlananlar di\u011fer kamu desteklerinden yararlanamaz<\/strong> (\u0130stisna: S\u00fcbvansiyonlu kredi ve KOSGEB\/T\u00dcB\u0130TAK deste\u011fi belirli \u015fartlarda m\u00fcmk\u00fcn).<\/td>33<\/td><\/tr>
Ge\u00e7ici Maddeler (Deprem, Cazibe M.)<\/strong><\/td>– 6\/2\/2023 depremlerinden etkilenen ve Cazibe Merkezleri Karar\u0131 ek-2’deki il\u00e7elerde 31\/12\/2026’ya kadar m\u00fcracaatlarda 6. b\u00f6lge destekleri (belirli imalat sanayi).<\/td>GE\u00c7\u0130C\u0130 MADDE 3, 4<\/td><\/tr>
– Cazibe Merkezleri Karar\u0131 ek-1’deki OSB\/End\u00fcstri B\u00f6lgeleri ve Sivas Demira\u011f OSB i\u00e7in de benzer \u015fartlar.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

VI. Sekt\u00f6rel K\u0131s\u0131tlamalar ve \u015eartlar (EK-3 \u00d6zet)<\/strong><\/p>\n\n\n\n

EK-3, desteklenecek sekt\u00f6rleri NACE kodlar\u0131 ile listeler ve her bir sekt\u00f6r veya alt sekt\u00f6r i\u00e7in \u00f6zel \u015fartlar (asgari kapasite, entegrasyon zorunlulu\u011fu, belirli alt faaliyetlerin hari\u00e7 tutulmas\u0131 vb.) i\u00e7erir. Bu ek \u00e7ok detayl\u0131 oldu\u011fu i\u00e7in tamam\u0131n\u0131 buraya almak m\u00fcmk\u00fcn de\u011fildir, ancak genel mant\u0131\u011f\u0131 \u015f\u00f6yledir:<\/p>\n\n\n\n

Sekt\u00f6r Grubu<\/strong><\/td>\u00d6rnek \u015eart \/ K\u0131s\u0131tlama<\/strong><\/td><\/tr>
Tar\u0131m, Ormanc\u0131l\u0131k ve Bal\u0131k\u00e7\u0131l\u0131k<\/td>Sera yat\u0131r\u0131mlar\u0131nda asgari dekar \u015fartlar\u0131 (b\u00f6lgeye g\u00f6re de\u011fi\u015fir), hayvanc\u0131l\u0131kta asgari hayvan say\u0131s\u0131 (b\u00f6lgeye g\u00f6re), entegrasyon \u015fartlar\u0131 (yem tesisi vb.)<\/td><\/tr>
Madencilik ve Ta\u015f Ocak\u00e7\u0131l\u0131\u011f\u0131<\/td>I. grup madenler, alt\u0131n, m\u0131c\u0131r hari\u00e7 ve belirli ruhsat\/izin \u015fartlar\u0131. \u0130stanbul’da desteklenmez. II. grup i\u00e7in ayn\u0131 ilde entegrasyon \u015fart\u0131.<\/td><\/tr>
\u0130malat (G\u0131da, Tekstil, Kimya vb.)<\/td>Bir\u00e7ok alt sekt\u00f6r i\u00e7in kapasite, teknoloji, entegrasyon veya belirli NACE kodlar\u0131n\u0131n hari\u00e7 tutulmas\u0131 gibi \u00f6zel \u015fartlar.(\u00d6r: 10.12.04 hari\u00e7 gibi)<\/td><\/tr>
Elektrik, Gaz, Buhar<\/td>Do\u011falgaz\/ithal k\u00f6m\u00fcre dayal\u0131 \u00fcretim hari\u00e7, g\u00fcne\u015f enerjisinde modernizasyon ve 240KW alt\u0131 \u00e7at\u0131 GES hari\u00e7.<\/td><\/tr>
Ula\u015ft\u0131rma ve Depolama<\/td>Gezinti ama\u00e7l\u0131 yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hari\u00e7, belirli kapasitede so\u011fuk hava deposu, sadece lisansl\u0131 depoculuk.<\/td><\/tr>
Konaklama ve Yiyecek Hizmeti<\/td>Otellerde 50 oda ve \u00fczeri \u015fart\u0131, \u00f6\u011frenci yurtlar\u0131nda asgari 200 \u00f6\u011frenci kapasitesi.<\/td><\/tr>
Bilgi ve \u0130leti\u015fim<\/td>Veri merkezlerinde tebli\u011fle belirlenecek teknik \u015fart ve asgari 500kW kurulu g\u00fc\u00e7.<\/td><\/tr>
Mesleki, Bilimsel ve Teknik Faal.<\/td>Test merkezlerinde belirli \u00fcr\u00fcnlere y\u00f6nelik olma ve ihracat\u00e7\u0131 birli\u011fi amac\u0131 \u015fart\u0131 (71.20.05 hari\u00e7).<\/td><\/tr>
E\u011fitim<\/td>Kamu kurumlar\u0131 taraf\u0131ndan yap\u0131lanlar ve belirli NACE kodlar\u0131 hari\u00e7.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

VII. G\u00fcmr\u00fck Vergisi Muafiyetinden Yararlanamayacak Makine ve Te\u00e7hizat (EK-4 \u00d6zet)<\/strong><\/p>\n\n\n\n

EK-4, G\u00fcmr\u00fck Tarife \u0130statistik Pozisyon (GT\u0130P) numaralar\u0131 ile hangi makine ve te\u00e7hizat\u0131n g\u00fcmr\u00fck vergisi muafiyeti kapsam\u0131 DI\u015eINDA<\/strong> oldu\u011funu listeler. Bu liste, yat\u0131r\u0131mc\u0131lar\u0131n ithal etmeyi planlad\u0131\u011f\u0131 makinelerin muafiyet durumunu kontrol etmesi i\u00e7in kritik \u00f6neme sahiptir. \u00d6rnekler:<\/p>\n\n\n\n

    \n
  • Belirli tipte kompres\u00f6rler, pompalar<\/li>\n\n\n\n
  • Beton pompalar\u0131, kule vin\u00e7ler<\/li>\n\n\n\n
  • Belirli forkliftler ve y\u00fck arabalar\u0131<\/li>\n\n\n\n
  • Belirli tar\u0131m makineleri (s\u00fct\u00e7\u00fcl\u00fck, hububat i\u015fleme)<\/li>\n\n\n\n
  • Tekstil sanayiinde kullan\u0131lan baz\u0131 \u00fct\u00fc, y\u0131kama, boyama makineleri<\/li>\n\n\n\n
  • Baz\u0131 metal i\u015fleme tezg\u00e2hlar\u0131 (\u00f6zellikle n\u00fcmerik kontroll\u00fc olmayanlar veya belirli kapasite alt\u0131ndakiler)<\/li>\n\n\n\n
  • A\u011fa\u00e7, plastik i\u015fleme makinelerinin baz\u0131lar\u0131<\/li>\n\n\n\n
  • Ta\u015f k\u0131rma, beton kar\u0131\u015ft\u0131rma makineleri<\/li>\n\n\n\n
  • Lityum iyon ak\u00fcm\u00fclat\u00f6rlerin belirli tipleri (\u00f6zellikle HAR\u0130\u00c7 ibaresi olanlar)<\/li>\n\n\n\n
  • Belirli GT\u0130P’lerdeki otob\u00fcsler, y\u00fck ta\u015f\u0131tlar\u0131 (\u00f6zellikle KULLANILMI\u015e olanlar veya belirli hacim\/kapasite d\u0131\u015f\u0131ndakiler)<\/li>\n\n\n\n
  • Baz\u0131 mobilya t\u00fcrleri (\u00f6zellikle \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7 gibi)<\/li>\n<\/ul>\n\n\n\n

    Bu \u00e7al\u0131\u015fma, Karar metnindeki temel k\u0131s\u0131tlamalar\u0131 ve \u015fartlar\u0131 genel bir bak\u0131\u015f a\u00e7\u0131s\u0131yla sunmaktad\u0131r. Her bir yat\u0131r\u0131m projesinin kendi \u00f6zel ko\u015fullar\u0131 ve Karar’\u0131n detayl\u0131 h\u00fck\u00fcmleri dikkate al\u0131narak de\u011ferlendirilmesi esast\u0131r. \u00d6zellikle EK-3 ve EK-4 gibi detayl\u0131 listeler i\u00e7in ileti\u015fime ge\u00e7ebilirsiniz.<\/p>\n\n\n\n

    Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n

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

    A\u015fa\u011f\u0131daki s\u0131n\u0131fland\u0131rma, karar\u0131n genel yap\u0131s\u0131 ve destek t\u00fcrlerine g\u00f6re yap\u0131lm\u0131\u015ft\u0131r. I. Genel Yat\u0131r\u0131m \u015eartlar\u0131 ve K\u0131s\u0131tlamalar\u0131 (MADDE 5) Bu maddede, desteklerden yararlanacak yat\u0131r\u0131mlar i\u00e7in genel ge\u00e7er \u015fartlar ve baz\u0131 temel k\u0131s\u0131tlamalar belirtilmi\u015ftir. \u015eart \/ K\u0131s\u0131tlama Konusu A\u00e7\u0131klama \u0130lgili Madde \/ Ek Yat\u0131r\u0131m Konusu Uygunlu\u011fu Desteklenecek yat\u0131r\u0131mlar\u0131n EK-3‘te belirtilen yat\u0131r\u0131m konular\u0131na y\u00f6nelik olmas\u0131 ve bu konular i\u00e7in […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[47,73,45,46,48,50,49,42,39,74,51,52,25,76],"class_list":["post-1195","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-makine-destegi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yerel-kalkinma-hamlesi-programi"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1195"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1195\/revisions"}],"predecessor-version":[{"id":1247,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1195\/revisions\/1247"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}