{"id":1224,"date":"2025-08-01T08:56:36","date_gmt":"2025-08-01T08:56:36","guid":{"rendered":"https:\/\/zetunas.com\/?p=1224"},"modified":"2025-08-01T08:56:36","modified_gmt":"2025-08-01T08:56:36","slug":"yeni-karar-kapsaminda-birlikte-kullanilamayacak-destekler","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/08\/01\/yeni-karar-kapsaminda-birlikte-kullanilamayacak-destekler\/","title":{"rendered":"Yeni Karar Kapsam\u0131nda Birlikte Kullan\u0131lamayacak Destekler"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/06\/10-1024x832.jpg\" alt=\"\" class=\"wp-image-1225\"\/><\/figure>\n\n\n\n<p>9903 Say\u0131l\u0131 Bu Karar&#8217;da baz\u0131 destek unsurlar\u0131n\u0131n ayn\u0131 yat\u0131r\u0131m i\u00e7in ayn\u0131 anda kullan\u0131lmas\u0131na izin verilmemektedir. Bu durumlar, yat\u0131r\u0131mc\u0131n\u0131n stratejik bir tercih yapmas\u0131n\u0131 gerektirir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e5e52be431b40fb4b8a96b8929129cf7\"><strong>Tablo 1: Do\u011frudan Mali Desteklerdeki Temel \u0130kili K\u0131s\u0131tlama<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Destek Unsuru 1<\/strong><\/td><td><strong>Destek Unsuru 2<\/strong><\/td><td><strong>Birlikte Kullan\u0131labilir mi?<\/strong><\/td><td><strong>\u0130lgili Maddeler<\/strong><\/td><td><strong>A\u00e7\u0131klama<\/strong><\/td><\/tr><tr><td rowspan=\"2\"><strong>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi&nbsp;<\/strong>(Madde 15)<\/td><td rowspan=\"2\"><strong>Makine Deste\u011fi&nbsp;<\/strong>(Madde 16)<\/td><td rowspan=\"2\"><strong>HAYIR<\/strong><\/td><td>Madde 15-(9)<\/td><td rowspan=\"2\">Yat\u0131r\u0131mc\u0131, bu iki do\u011frudan mali destek unsurundan&nbsp;<strong>sadece birini<\/strong>&nbsp;se\u00e7ebilir. Her ikisinden ayn\u0131 anda faydalanamaz.<\/td><\/tr><tr><td>Madde 16-(3)<\/td><\/tr><tr><td rowspan=\"2\"><strong>Makine Deste\u011fi&nbsp;<\/strong>(Madde 16)<\/td><td rowspan=\"2\"><strong>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi&nbsp;<\/strong>(Madde 15)<\/td><td rowspan=\"2\"><strong>HAYIR<\/strong><\/td><td>Madde 16-(3)<\/td><td rowspan=\"2\">Yat\u0131r\u0131mc\u0131, bu iki do\u011frudan mali destek unsurundan&nbsp;<strong>sadece birini<\/strong>&nbsp;se\u00e7ebilir. Her ikisinden ayn\u0131 anda faydalanamaz.<\/td><\/tr><tr><td>Madde 15-(9)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b851dc890f1afa6ca9630038b2984197\"><strong>Bu ne anlama geliyor?<\/strong><\/p>\n\n\n\n<p>T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131ndaki bir yat\u0131r\u0131mc\u0131, yat\u0131r\u0131m kredisi i\u00e7in faiz\/k\u00e2r pay\u0131 deste\u011fi al\u0131yorsa, ayn\u0131 yat\u0131r\u0131m i\u00e7in alaca\u011f\u0131 makine ve te\u00e7hizata makine deste\u011fi alamaz. Tersi durumda, makine deste\u011fi al\u0131yorsa, kulland\u0131\u011f\u0131 yat\u0131r\u0131m kredisi i\u00e7in faiz\/k\u00e2r pay\u0131 deste\u011fi alamaz.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-46dd2ba6f2b0a2b01fa49db060ca307b\"><strong>Tablo 2: Di\u011fer Kamu Kurum Destekleri ile Karar Kapsam\u0131ndaki Desteklerin \u0130li\u015fkisi<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Destek Kayna\u011f\u0131 1<\/strong><\/td><td><strong>Destek Kayna\u011f\u0131 2<\/strong><strong>(Bu Karar Kapsam\u0131nda)<\/strong><\/td><td><strong>Birlikte Kullan\u0131labilir mi?<\/strong><\/td><td><strong>\u0130lgili Madde<\/strong><\/td><td><strong>A\u00e7\u0131klama<\/strong><\/td><\/tr><tr><td>Di\u011fer Kamu Kurum ve Kurulu\u015flar\u0131n\u0131n Destekleri<\/td><td>Bu Karar Kapsam\u0131ndaki&nbsp;<strong>T\u00dcM DESTEKLER<\/strong><\/td><td><strong>HAYIR&nbsp;<\/strong>(Genel Kural)<\/td><td>Madde 33-(1)<\/td><td>Bir yat\u0131r\u0131m, di\u011fer kamu kurumlar\u0131ndan (KOSGEB, T\u00dcB\u0130TAK hari\u00e7 baz\u0131 \u00f6zel durumlar d\u0131\u015f\u0131nda) destek al\u0131yorsa, bu Karar kapsam\u0131ndaki desteklerden yararlanmak i\u00e7in Bakanl\u0131\u011fa m\u00fcracaat edemez. Edilirse ve tespit edilirse destekler geri al\u0131n\u0131r.<\/td><\/tr><tr><td>Di\u011fer Kamu Kurumlar\u0131n\u0131n&nbsp;<strong>Sadece S\u00fcbvansiyonlu Kredi Deste\u011fi<\/strong>&nbsp;veya Yat\u0131r\u0131m Kapsam\u0131nda Kullan\u0131lan Krediyle \u0130lgili Ba\u015fka Bir Deste\u011fi<\/td><td>Bu Karar Kapsam\u0131ndaki&nbsp;<strong>D\u0130\u011eER DESTEKLER&nbsp;<\/strong>(Faiz\/K\u00e2r Pay\u0131 Deste\u011fi ve Makine Deste\u011fi HAR\u0130\u00c7)<\/td><td><strong>EVET<\/strong><\/td><td>Madde 33-(1)<\/td><td>E\u011fer di\u011fer kurum sadece s\u00fcbvansiyonlu kredi veriyorsa ve bu Karar&#8217;dan faiz\/k\u00e2r pay\u0131 veya makine deste\u011fi&nbsp;<em>al\u0131nm\u0131yorsa<\/em>, bu Karar kapsam\u0131ndaki di\u011fer destekler (\u00f6r: G\u00fcmr\u00fck V.M., KDV \u0130st., Vergi \u0130nd., Sigorta Primi Deste\u011fi) al\u0131nabilir.<\/td><\/tr><tr><td>Di\u011fer Kamu Kurumlar\u0131n\u0131n&nbsp;<strong>Sadece S\u00fcbvansiyonlu Kredi Deste\u011fi<\/strong>&nbsp;veya Yat\u0131r\u0131m Kapsam\u0131nda Kullan\u0131lan Krediyle \u0130lgili Ba\u015fka Bir Deste\u011fi<\/td><td>Bu Karar Kapsam\u0131ndaki&nbsp;<strong>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/strong>&nbsp;veya&nbsp;<strong>Makine Deste\u011fi<\/strong><\/td><td><strong>HAYIR<\/strong><\/td><td>Madde 33-(1)<\/td><td>Di\u011fer kurumdan s\u00fcbvansiyonlu kredi al\u0131n\u0131yorsa, bu Karar&#8217;dan&nbsp;<em>ayr\u0131ca<\/em>&nbsp;faiz\/k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011fi al\u0131namaz.<\/td><\/tr><tr><td>KOSGEB ve\/veya T\u00dcB\u0130TAK Destekleri<\/td><td>Bu Karar Kapsam\u0131ndaki Destekler (\u00d6zellikle&nbsp;<strong>Teknoloji Hamlesi Program\u0131<\/strong>&nbsp;i\u00e7in)<\/td><td><strong>EVET<\/strong>&nbsp;(\u00d6zel Durum)<\/td><td>Madde 33-(2)<\/td><td>Teknoloji Hamlesi Program\u0131 kapsam\u0131ndaki yat\u0131r\u0131mlar, KOSGEB ve\/veya T\u00dcB\u0130TAK taraf\u0131ndan da do\u011frudan desteklenebilir. Bu durumda, KOSGEB\/T\u00dcB\u0130TAK harcamalar\u0131, bu Karar kapsam\u0131ndaki yat\u0131r\u0131m b\u00fct\u00fcnl\u00fc\u011f\u00fc i\u00e7inde de\u011ferlendirilebilir.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b851dc890f1afa6ca9630038b2984197\"><strong>Bu ne anlama geliyor?<\/strong><\/p>\n\n\n\n<p>Genel kural, m\u00fckerrer desteklemeyi \u00f6nlemektir. Bir yat\u0131r\u0131mc\u0131, ayn\u0131 yat\u0131r\u0131m i\u00e7in hem bu Karar&#8217;dan hem de ba\u015fka bir kamu kurumundan (\u00f6r: Kalk\u0131nma Ajans\u0131, Tar\u0131m Bakanl\u0131\u011f\u0131 vb.) benzer nitelikte destekler alamaz.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130stisna 1:<\/strong>&nbsp;E\u011fer di\u011fer kurum sadece &#8220;s\u00fcbvansiyonlu kredi&#8221; veya &#8220;krediyle ilgili ba\u015fka bir destek&#8221; veriyorsa ve yat\u0131r\u0131mc\u0131 bu Karar&#8217;dan &#8220;faiz\/k\u00e2r pay\u0131 deste\u011fi&#8221; veya &#8220;makine deste\u011fi&#8221; alm\u0131yorsa, bu Karar&#8217;\u0131n di\u011fer dolayl\u0131 desteklerinden (G\u00fcmr\u00fck Vergisi Muafiyeti, KDV \u0130stisnas\u0131, Vergi \u0130ndirimi, Sigorta Prim Destekleri vb.) faydalanabilir.<\/li>\n\n\n\n<li><strong>\u0130stisna 2:<\/strong>&nbsp;Teknoloji Hamlesi Program\u0131&#8217;ndaki yat\u0131r\u0131mlar, KOSGEB ve T\u00dcB\u0130TAK destekleriyle birlikte y\u00fcr\u00fct\u00fclebilir. Bu, \u00f6zellikle Ar-Ge ve teknoloji odakl\u0131 projeler i\u00e7in \u00f6nemli bir esnekliktir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-a3eb6279d191077ffee74845fe103dad\"><strong>Tablo 3: Vergi \u0130ndirimi Deste\u011fi ile Di\u011fer Unsurlar Aras\u0131ndaki \u00d6zel Durumlar<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Yat\u0131r\u0131mc\u0131 Durumu \/ Se\u00e7imi<\/strong><\/td><td><strong>Etkilenen Destek\/Y\u00fck\u00fcml\u00fcl\u00fck<\/strong><\/td><td><strong>Sonu\u00e7<\/strong><\/td><td><strong>\u0130lgili Madde<\/strong><\/td><\/tr><tr><td>Yeni Kurulan Firma (Tescilden itibaren 1 y\u0131l i\u00e7inde ba\u015fvuru)&nbsp;<strong>Vergi \u0130ndiriminden FAYDALANMAMAYI&nbsp;<\/strong>talep ederse<\/td><td>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi \u00dcst S\u0131n\u0131rlar\u0131<\/td><td>Faiz\/K\u00e2r pay\u0131 deste\u011finin SYT&#8217;ye oran\u0131 \u00fcst s\u0131n\u0131r\u0131 +5 puan, mutlak TL \u00fcst s\u0131n\u0131r\u0131 +60 Milyon TL artar. (Destek puan\u0131 ve s\u00fcresi de\u011fi\u015fmez).<\/td><td>Madde 20-(4)<\/td><\/tr><tr><td>Yeni Kurulan Firma (Tescilden itibaren 1 y\u0131l i\u00e7inde ba\u015fvuru)&nbsp;<strong>Vergi \u0130ndiriminden FAYDALANMAMAYI&nbsp;<\/strong>talep ederse<\/td><td>Makine Deste\u011fi \u00dcst S\u0131n\u0131rlar\u0131<\/td><td>Makine deste\u011finin SYT&#8217;ye oran\u0131 \u00fcst s\u0131n\u0131r\u0131 +5 puan, mutlak TL \u00fcst s\u0131n\u0131r\u0131 +60 Milyon TL artar. (Destek oran\u0131 %25 sabit kal\u0131r).<\/td><td>Madde 20-(4)<\/td><\/tr><tr><td>Te\u015fvik Belgesinde&nbsp;<strong>Vergi \u0130ndirimi Deste\u011fi \u00d6NG\u00d6R\u00dcLMEYEN&nbsp;<\/strong>Yat\u0131r\u0131mlar (Kapsamdaki B\u00fcy\u00fck \u00d6l\u00e7ekli veya Yerel Kalk\u0131nma H. Yat\u0131r\u0131mc\u0131lar\u0131 \u0130\u00e7in)<\/td><td>Ekosistem Geli\u015ftirme Plan\u0131 Kapsam\u0131nda&nbsp;<strong>%2 Harcama Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/td><td>Bu yat\u0131r\u0131mc\u0131lar i\u00e7in SYT&#8217;nin %2&#8217;si kadar harcama yapma zorunlulu\u011fu&nbsp;<strong>uygulanmaz (muaft\u0131r)<\/strong>. (Plan haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc devam edebilir).<\/td><td>Madde 5-(9)<\/td><\/tr><tr><td>Vergi \u0130ndirimi Deste\u011fi&nbsp;<strong>Al\u0131nan&nbsp;<\/strong>Yat\u0131r\u0131mlar<\/td><td>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi veya Makine Deste\u011fi \u00d6demelerinin Vergi \u0130ndirimine Esas Sabit Yat\u0131r\u0131m Tutar\u0131ndan D\u00fc\u015f\u00fclmesi<\/td><td>Al\u0131nan faiz\/k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri, vergi indiriminin uygulanaca\u011f\u0131 sabit yat\u0131r\u0131m tutar\u0131ndan&nbsp;<strong>d\u00fc\u015f\u00fcl\u00fcr<\/strong>.<\/td><td>Madde 5-(7)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b851dc890f1afa6ca9630038b2984197\"><strong>Bu ne anlama geliyor?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yeni kurulan firmalar, gelecekteki belirsiz bir vergi indirimi yerine, bug\u00fcn\u00fcn daha y\u00fcksek limitli do\u011frudan mali deste\u011fini (faiz\/k\u00e2r pay\u0131 veya makine deste\u011fi) tercih edebilirler.<\/li>\n\n\n\n<li>E\u011fer bir yat\u0131r\u0131m\u0131n niteli\u011fi veya b\u00f6lgesi gere\u011fi zaten vergi indirimi \u00f6ng\u00f6r\u00fclm\u00fcyorsa ve yat\u0131r\u0131mc\u0131 &#8220;Ekosistem Geli\u015ftirme Plan\u0131&#8221; y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131ndaysa, bu yat\u0131r\u0131mc\u0131 plan i\u00e7in minimum %2 harcama yapmaktan muaf olur.<\/li>\n\n\n\n<li>Faiz\/k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011fi alan bir yat\u0131r\u0131mc\u0131 ayn\u0131 zamanda vergi indiriminden de faydalan\u0131yorsa, bu do\u011frudan mali destekler vergi indirimine esas matrah\u0131 azalt\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-95892ca536a36ebfc1c0846cfee43cdb\"><strong>Tablo 4: Belirli Yat\u0131r\u0131m T\u00fcrleri \u0130\u00e7in K\u0131s\u0131tlanan Destekler (\u00d6rnekler)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Yat\u0131r\u0131m T\u00fcr\u00fc (\u00d6rnek)<\/strong><\/td><td><strong>K\u0131s\u0131tlanan Destek(ler)<\/strong><\/td><td><strong>\u0130lgili Madde<\/strong><\/td><\/tr><tr><td>\u00d6ncelikli Yat\u0131r\u0131mlar:G\u00fcne\u015f\/R\u00fczg\u00e2r Enerjisi \u00dcretimi (Belirli istisnalar hari\u00e7)<\/td><td>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi<\/td><td>Madde 9-(2)<\/td><\/tr><tr><td>\u00d6ncelikli Yat\u0131r\u0131mlar:6. B\u00f6lge d\u0131\u015f\u0131ndaki baz\u0131 enerji ve di\u011fer yat\u0131r\u0131mlar<\/td><td>Vergi \u0130ndirimi,Faiz veya K\u00e2r Pay\u0131 Deste\u011fi<\/td><td>Madde 9-(3)<\/td><\/tr><tr><td>Hedef Yat\u0131r\u0131mlar: 1., 2., 3. B\u00f6lgeler<\/td><td>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi<\/td><td>Madde 10-(3)<\/td><\/tr><tr><td>Hedef Yat\u0131r\u0131mlar:Elektrik \u00dcretim\/Da\u011f\u0131t\u0131m\/Depolama, Gaz Da\u011f\u0131t\u0131m<\/td><td>Vergi \u0130ndirimi,Faiz veya K\u00e2r Pay\u0131 Deste\u011fi<\/td><td>Madde 10-(3)<\/td><\/tr><tr><td>Sekt\u00f6rel Te\u015fvik Sistemi:Muhtelif illerde ger\u00e7ekle\u015ftirilen (karakteristi\u011fi gere\u011fi) yat\u0131r\u0131mlar<\/td><td>Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi, Sigorta Primi Deste\u011fi<\/td><td>Madde 18-(4)<\/td><\/tr><tr><td><strong>Kullan\u0131lm\u0131\u015f<\/strong>&nbsp;Komple Tesis veya Kullan\u0131lm\u0131\u015f Makine ve Te\u00e7hizat \u0130thali<\/td><td>Vergi \u0130ndirimi,Makine Deste\u011fi,Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/td><td>Madde 23-(5)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b851dc890f1afa6ca9630038b2984197\"><strong>Bu ne anlama geliyor?<\/strong><\/p>\n\n\n\n<p>Karar, baz\u0131 spesifik yat\u0131r\u0131m konular\u0131 veya yat\u0131r\u0131m sistemleri i\u00e7in belirli destek unsurlar\u0131n\u0131 do\u011frudan k\u0131s\u0131tlamaktad\u0131r. \u00d6rne\u011fin, genel olarak elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131 i\u00e7in vergi indirimi ve faiz\/k\u00e2r pay\u0131 deste\u011fi ya hi\u00e7 sa\u011flanmaz ya da belirli ko\u015fullara\/b\u00f6lgelere ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b51c8f9e30d3dda6091b1b7d6a38517a\"><strong>\u00d6zet ve Yat\u0131r\u0131mc\u0131 \u0130\u00e7in Stratejik D\u00fc\u015f\u00fcnceler<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Temel Se\u00e7im: Faiz\/K\u00e2r Pay\u0131 Deste\u011fi mi, Makine Deste\u011fi mi?<\/strong>\n<ul class=\"wp-block-list\">\n<li>Yat\u0131r\u0131m\u0131n\u0131z\u0131n finansman yap\u0131s\u0131 (kredi a\u011f\u0131rl\u0131kl\u0131 m\u0131, \u00f6zkaynak a\u011f\u0131rl\u0131kl\u0131 m\u0131?)<\/li>\n\n\n\n<li>Makine ve te\u00e7hizat\u0131n yat\u0131r\u0131m i\u00e7indeki pay\u0131 ve maliyeti.<\/li>\n\n\n\n<li>Bu iki destekten hangisinin size daha fazla net fayda sa\u011flayaca\u011f\u0131n\u0131n hesaplanmas\u0131.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Di\u011fer Kamu Destekleri ile Entegrasyon:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Projenizin KOSGEB veya T\u00dcB\u0130TAK desteklerine uygun olup olmad\u0131\u011f\u0131.<\/li>\n\n\n\n<li>Ba\u015fka bir kamu kurumundan destek almay\u0131 planl\u0131yorsan\u0131z, bu Karar kapsam\u0131ndaki desteklerden hangilerinden feragat etmeniz gerekebilece\u011fi.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Yeni Firma \u0130seniz Vergi \u0130ndirimi Stratejisi:<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u0130lk y\u0131llardaki k\u00e2rl\u0131l\u0131k beklentiniz.<\/li>\n\n\n\n<li>Nakit ak\u0131\u015f\u0131 ihtiyac\u0131n\u0131z.<\/li>\n\n\n\n<li>Vergi indiriminden vazge\u00e7erek daha y\u00fcksek limitli do\u011frudan mali destek alman\u0131n (faiz\/k\u00e2r pay\u0131 veya makine deste\u011fi) sizin i\u00e7in daha avantajl\u0131 olup olmayaca\u011f\u0131.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m Konunuzun \u00d6zel K\u0131s\u0131tlamalar\u0131:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Yat\u0131r\u0131m yapmay\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fcz sekt\u00f6r veya konu i\u00e7in Karar&#8217;da \u00f6zel bir destek k\u0131s\u0131tlamas\u0131 (\u00f6rne\u011fin enerji yat\u0131r\u0131mlar\u0131 gibi) olup olmad\u0131\u011f\u0131n\u0131n kontrol edilmesi.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Bu tablolar ve a\u00e7\u0131klamalar, yat\u0131r\u0131mc\u0131lar\u0131n te\u015fvik sistemi i\u00e7indeki se\u00e7eneklerini ve k\u0131s\u0131tlamalar\u0131n\u0131 daha net g\u00f6rmelerine yard\u0131mc\u0131 olacakt\u0131r. Her yat\u0131r\u0131m projesi kendine \u00f6zg\u00fc oldu\u011fu i\u00e7in, en do\u011fru stratejiyi belirlemek ad\u0131na detayl\u0131 bir analiz ve gerekirse uzman dan\u0131\u015fmanl\u0131\u011f\u0131 almak faydal\u0131 olacakt\u0131r.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>9903 Say\u0131l\u0131 Bu Karar&#8217;da baz\u0131 destek unsurlar\u0131n\u0131n ayn\u0131 yat\u0131r\u0131m i\u00e7in ayn\u0131 anda kullan\u0131lmas\u0131na izin verilmemektedir. Bu durumlar, yat\u0131r\u0131mc\u0131n\u0131n stratejik bir tercih yapmas\u0131n\u0131 gerektirir. Tablo 1: Do\u011frudan Mali Desteklerdeki Temel \u0130kili K\u0131s\u0131tlama Destek Unsuru 1 Destek Unsuru 2 Birlikte Kullan\u0131labilir mi? \u0130lgili Maddeler A\u00e7\u0131klama Faiz veya K\u00e2r Pay\u0131 Deste\u011fi&nbsp;(Madde 15) Makine Deste\u011fi&nbsp;(Madde 16) HAYIR Madde 15-(9) [&hellip;]<\/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":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,82],"class_list":["post-1224","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","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-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1224","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=1224"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1224\/revisions"}],"predecessor-version":[{"id":1228,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1224\/revisions\/1228"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}