{"id":1297,"date":"2025-06-26T10:25:41","date_gmt":"2025-06-26T10:25:41","guid":{"rendered":"https:\/\/zetunas.com\/?p=1297"},"modified":"2025-06-26T10:25:41","modified_gmt":"2025-06-26T10:25:41","slug":"sabit-kiymetlerin-satisi-izinler-geri-alimlar-ve-stratejik-esneklikler","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/26\/sabit-kiymetlerin-satisi-izinler-geri-alimlar-ve-stratejik-esneklikler\/","title":{"rendered":"Sabit K\u0131ymetlerin Sat\u0131\u015f\u0131\u00a0(\u0130zinler, Geri Al\u0131mlar ve Stratejik Esneklikler)"},"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\/makine-satisi-makine-el-degistirme.-buyuk-bir-is-makinesine-yuklenen-makineler-1024x832.jpg\" alt=\"\" class=\"wp-image-1298\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-6a094c0b27285dd53d2e93c00f2bb6c8\"><strong>Giri\u015f: Yat\u0131r\u0131m\u0131n B\u00fct\u00fcnl\u00fc\u011f\u00fc ve Te\u015fviklerin Kaderi<\/strong><\/p>\n\n\n\n<p>Bir yat\u0131r\u0131m, te\u015fvik belgesinde tan\u0131mlanan makine, te\u00e7hizat ve di\u011fer sabit k\u0131ymetlerden olu\u015fan bir b\u00fct\u00fcnd\u00fcr. Peki, yat\u0131r\u0131mc\u0131 bu b\u00fct\u00fcn\u00fcn bir par\u00e7as\u0131n\u0131 (\u00f6rne\u011fin bir makineyi) satmak isterse ne olur? Madde 26, bu sorunun cevab\u0131n\u0131 verir. Bu madde, yat\u0131r\u0131mc\u0131n\u0131n operasyonel ihtiya\u00e7lar\u0131na cevap verirken, devletin de &#8220;te\u015fvikli makine ticareti&#8221; gibi k\u00f6t\u00fcye kullan\u0131mlar\u0131 \u00f6nlemesini sa\u011flar. Bu madde, &#8220;yat\u0131r\u0131m\u0131n b\u00fct\u00fcnl\u00fc\u011f\u00fc&#8221; ilkesinin en somut denetim noktas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-90fb45f106537fd6072e858e311efb9a\"><strong>B\u00f6l\u00fcm 1: Maddenin Ana Kural\u0131- Sat\u0131\u015f \u0130\u00e7in Bakanl\u0131k \u0130zni ve Desteklerin Geri Al\u0131nmas\u0131<\/strong><\/p>\n\n\n\n<p>Maddenin ilk f\u0131kras\u0131, genel kural\u0131 net bir \u015fekilde ortaya koyar.<\/p>\n\n\n\n<p><strong>Ne Diyor?<\/strong>&nbsp;<em>(1)&nbsp;<strong>Tamamlama vizesi yap\u0131lmam\u0131\u015f ya da&nbsp;<\/strong>yap\u0131lm\u0131\u015f ancak vize tarihinden itibaren iki y\u0131l\u0131n\u0131 doldurmam\u0131\u015f bir yat\u0131r\u0131mda, temin edilen sabit k\u0131ymetlerin sat\u0131\u015f\u0131&nbsp;<strong>Bakanl\u0131\u011f\u0131n iznine tabidir.<\/strong>&nbsp;Bakanl\u0131k, talebi yat\u0131r\u0131m b\u00fct\u00fcnl\u00fc\u011f\u00fc, asgari yat\u0131r\u0131m tutar\u0131 ve di\u011fer \u015fartlar a\u00e7\u0131s\u0131ndan de\u011ferlendirir ve&nbsp;<strong>sa\u011flanan desteklerin geri al\u0131nmas\u0131 kayd\u0131yla<\/strong>&nbsp;sat\u0131\u015fa izin verebilir.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pratik Anlam\u0131 ve 3 Kritik Unsur:<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Zamanlama:<\/strong>\u00a0Yat\u0131r\u0131m\u0131n\u0131z bitmemi\u015fse\u00a0<strong>VEYA<\/strong>\u00a0bitmi\u015f ama \u00fczerinden hen\u00fcz 2 y\u0131l ge\u00e7memi\u015fse, te\u015fvikle ald\u0131\u011f\u0131n\u0131z tek bir viday\u0131 bile satmak i\u00e7in\u00a0<strong>Bakanl\u0131k&#8217;tan izin alman\u0131z zorunludur.<\/strong><\/li>\n\n\n\n<li><strong>Bakanl\u0131k De\u011ferlendirmesi:<\/strong>\u00a0Bakanl\u0131k izni otomatik de\u011fildir. Uzmanlar \u015fu sorular\u0131 sorar:\n<ul class=\"wp-block-list\">\n<li>&#8220;Bu makinenin sat\u0131\u015f\u0131, projenin\u00a0ana amac\u0131n\u0131 bozar m\u0131? (Yat\u0131r\u0131m B\u00fct\u00fcnl\u00fc\u011f\u00fc)&#8221;<\/li>\n\n\n\n<li>&#8220;Bu makine sat\u0131l\u0131nca,\u00a0kalan yat\u0131r\u0131m tutar\u0131 b\u00f6lgesi i\u00e7in gerekli asgari yat\u0131r\u0131m tutar\u0131n\u0131n alt\u0131na d\u00fc\u015f\u00fcyor mu?&#8221;<\/li>\n\n\n\n<li>&#8220;Bu makine,\u00a0projenin \u00f6zel bir \u015fart\u0131n\u0131 (\u00f6rn: &#8216;minimum 100 adet\/y\u0131l kapasite&#8217; \u015fart\u0131) kar\u015f\u0131l\u0131yor muydu?&#8221;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Desteklerin Geri Al\u0131nmas\u0131 (En \u00d6nemli Kural):<\/strong>\u00a0\u0130zin verilse bile, bu bir &#8220;bedel&#8221; kar\u015f\u0131l\u0131\u011f\u0131ndad\u0131r. Satmak istedi\u011finiz makineyi al\u0131rken faydaland\u0131\u011f\u0131n\u0131z\u00a0<strong>t\u00fcm destekler (KDV, G\u00fcmr\u00fck Vergisi vb.) sizden geri al\u0131n\u0131r.<\/strong>\u00a0Devlet diyor ki: &#8220;O makineyi sana yat\u0131r\u0131mda kullanman \u015fart\u0131yla vergisiz verdim. E\u011fer satacaksan, yat\u0131r\u0131mda kullanmayacaksan, o zaman vergilerini geri \u00f6de.&#8221;<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-217539876e39552e89bfd541b8c47f23\"><strong>B\u00f6l\u00fcm 2: Maddenin \u0130stisnalar\u0131- Hangi Durumlarda Destekler Geri Al\u0131nmaz?<\/strong><\/p>\n\n\n\n<p>Maddenin tamam\u0131, bu ana kural\u0131n istisnalar\u0131n\u0131 ve farkl\u0131 senaryolar\u0131n\u0131 d\u00fczenler.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>F\u0131kra<\/strong><\/td><td><strong>Senaryo<\/strong><\/td><td><strong>Kural<\/strong><\/td><td><strong>Pratik Anlam\u0131<\/strong><\/td><\/tr><tr><td><strong>Madde 26\/(2)<\/strong><\/td><td><strong>Gemi \u0130n\u015fa Yat\u0131r\u0131mlar\u0131<\/strong><\/td><td>Tamamlama vizesi&nbsp;<strong>sonras\u0131&nbsp;<\/strong>geminin sat\u0131lmas\u0131 halinde destekler geri al\u0131nmaz.<\/td><td>Gemi in\u015fa sekt\u00f6r\u00fcn\u00fcn do\u011fas\u0131 gere\u011fi, yap\u0131lan yat\u0131r\u0131m\u0131n (gemi) kendisi sat\u0131lmak \u00fczere \u00fcretilir. Bu nedenle bu sekt\u00f6r i\u00e7in bir istisna getirilmi\u015ftir.<\/td><\/tr><tr><td><strong>Madde 26\/(3)<\/strong><\/td><td><strong>\u0130ki Y\u0131ll\u0131k S\u00fcrenin Dolmas\u0131<\/strong><\/td><td>Tamamlama vizesi tarihinden itibaren&nbsp;<strong>iki y\u0131l\u0131n\u0131 doldurmu\u015f<\/strong>&nbsp;sabit k\u0131ymetlerin sat\u0131\u015f\u0131 serbesttir.&nbsp;<strong>Destekler geri al\u0131nmaz veya durdurulmaz.<\/strong><\/td><td>Bu, yat\u0131r\u0131mc\u0131 i\u00e7in kilit bir &#8220;\u00f6zg\u00fcrle\u015fme&#8221; tarihidir. Fabrikay\u0131 kurdunuz, vizeyi ald\u0131n\u0131z, 2 y\u0131l ge\u00e7ti. Art\u0131k eskiyen bir makinenizi sat\u0131p yerine yenisini almak isterseniz, satt\u0131\u011f\u0131n\u0131z makine i\u00e7in ald\u0131\u011f\u0131n\u0131z destekler sizde kal\u0131r.<\/td><\/tr><tr><td><strong>Madde 26\/(4)<\/strong><\/td><td><strong>Belgeler Aras\u0131 Devir<\/strong><strong>(Ayn\u0131 Yat\u0131r\u0131mc\u0131)<\/strong><\/td><td>Yat\u0131r\u0131mc\u0131n\u0131n kendi ad\u0131na d\u00fczenlenmi\u015f ba\u015fka bir te\u015fvik belgesine sabit k\u0131ymet devri, uyumlu olmas\u0131 halinde m\u00fcmk\u00fcnd\u00fcr. Sadece&nbsp;<strong>varsa fazladan faydalan\u0131lan destek<\/strong>&nbsp;geri al\u0131n\u0131r.<\/td><td><strong>Stratejik Bir Esneklik!<\/strong>&nbsp;Diyelim ki iki farkl\u0131 fabrikan\u0131z ve iki ayr\u0131 te\u015fvik belgeniz var. Birindeki at\u0131l bir makineyi di\u011fer yat\u0131r\u0131m\u0131n\u0131zda kullanmak istiyorsunuz.&nbsp;Bakanl\u0131k izniyle&nbsp;bunu yapabilirsiniz.&nbsp;Destekler geri al\u0131nmaz. Sadece, devretti\u011finiz belgenin destek oranlar\u0131 daha d\u00fc\u015f\u00fckse, aradaki fark sizden geri al\u0131n\u0131r.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-1c8632cd63ab3c0bd523a23bf4c406e4\"><strong>Tablo: Sabit K\u0131ymet Sat\u0131\u015f\u0131nda &#8220;Ne Zaman Ne Olur?&#8221;<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Zaman Dilimi<\/strong><\/td><td><strong>Sat\u0131\u015f \u0130\u00e7in \u0130zin Gerekli mi?<\/strong><\/td><td><strong>Sat\u0131lan Makinenin Destekleri Geri Al\u0131n\u0131r m\u0131?<\/strong><\/td><\/tr><tr><td><strong>Yat\u0131r\u0131m devam ederken (Vize \u00f6ncesi)<\/strong><\/td><td><strong>EVET<\/strong>&nbsp;(Zorunlu)<\/td><td><strong>EVET<\/strong>&nbsp;(Kural olarak)<\/td><\/tr><tr><td><strong>Vize sonras\u0131 0-2 Y\u0131l aras\u0131<\/strong><\/td><td><strong>EVET<\/strong>&nbsp;(Zorunlu)<\/td><td><strong>EVET<\/strong>&nbsp;(Kural olarak)<\/td><\/tr><tr><td><strong>Vize sonras\u0131 2. Y\u0131ldan sonra<\/strong><\/td><td><strong>HAYIR<\/strong>&nbsp;(Serbest)<\/td><td><strong>HAYIR<\/strong>&nbsp;(Serbest)<\/td><\/tr><tr><td><strong>Kendi belgelerin aras\u0131 devir<\/strong><\/td><td><strong>EVET<\/strong>&nbsp;(Zorunlu)<strong><\/strong><\/td><td><strong>HAYIR<\/strong>&nbsp;(Fark varsa o fark geri al\u0131n\u0131r)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-95b265611ab88e5699aac08f70ceda98\"><strong>B\u00f6l\u00fcm 3: Madde 25 (Devir) ile \u0130li\u015fkisi ve Pratik Senaryolar<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9f4dba7b9d2e185d65d039b560b5758c\"><strong>Senaryo 1: Teknolojisi Eskiyen Makine<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Durum:<\/strong>\u00a0Yat\u0131r\u0131m\u0131n\u0131 1 y\u0131l \u00f6nce tamamlam\u0131\u015f bir firma, ald\u0131\u011f\u0131 bir CNC makinesinin daha yeni bir modelinin \u00e7\u0131kt\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyor ve eskisini sat\u0131p yenisini almak istiyor.<\/li>\n\n\n\n<li><strong>Analiz:<\/strong>\u00a0Vize \u00fczerinden 2 y\u0131l ge\u00e7medi\u011fi i\u00e7in, Madde 26\/(1) gere\u011fi Bakanl\u0131k&#8217;tan izin almas\u0131 \u015fart. Bakanl\u0131k muhtemelen, yat\u0131r\u0131m b\u00fct\u00fcnl\u00fc\u011f\u00fc bozulmad\u0131\u011f\u0131 i\u00e7in izni verecektir. Ancak firman\u0131n, satt\u0131\u011f\u0131 CNC makinesi i\u00e7in faydaland\u0131\u011f\u0131 KDV ve G\u00fcmr\u00fck Vergisi muafiyetlerini devlete geri \u00f6demesi gerekecektir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9c6c8cad21256e688675d08e42ec9ebb\"><strong>Senaryo 2: Stratejik Kapasite Aktar\u0131m\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Durum:<\/strong>\u00a0Firman\u0131n hem Bursa&#8217;da hem de Manisa&#8217;da te\u015fvik belgeli iki ayr\u0131 otomotiv yan sanayi fabrikas\u0131 var. Bursa&#8217;daki bir \u00fcretim hatt\u0131 verimsizle\u015fti ve oradaki 5 adet pres makinesi at\u0131l duruma d\u00fc\u015ft\u00fc. Manisa&#8217;daki fabrikada ise tam olarak bu preslere ihtiya\u00e7 var.<\/li>\n\n\n\n<li><strong>Analiz:<\/strong>\u00a0Firma, Madde 26\/(4)&#8217;\u00fcn sundu\u011fu esneklikten faydalanabilir. Bakanl\u0131\u011fa ba\u015fvurarak, Bursa&#8217;daki te\u015fvik belgesinden 5 pres makinesini d\u00fc\u015f\u00fcr\u00fcp, Manisa&#8217;daki te\u015fvik belgesinin makine listesine eklenmesini talep eder. Destekler geri al\u0131nmaz, makineler \u015firket i\u00e7inde yer de\u011fi\u015ftirmi\u015f olur. Bu, at\u0131l kapasitenin verimli hale getirilmesi i\u00e7in m\u00fckemmel bir yoldur.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-537d21714f24fb3f05132ac2016b4fea\"><strong>Senaryo 3: Madde 25 vs. Madde 26 Fark\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Durum:<\/strong>\u00a0Bir yat\u0131r\u0131mc\u0131, yat\u0131r\u0131m\u0131n\u0131n tamam\u0131n\u0131 (arsa, bina, t\u00fcm makineler) ba\u015fka bir firmaya satmak istiyor.<\/li>\n\n\n\n<li><strong>Uygulanacak Madde:<\/strong>\u00a0Bu, tek bir makinenin sat\u0131\u015f\u0131 de\u011fil, yat\u0131r\u0131m\u0131n &#8220;b\u00fct\u00fcn halinde&#8221; sahipli\u011finin de\u011fi\u015fmesidir. Bu nedenle konu Madde 26&#8217;n\u0131n de\u011fil,\u00a0<strong>Madde 25&#8217;in (Yat\u0131r\u0131m\u0131n Devri)<\/strong>\u00a0konusudur. S\u00fcre\u00e7, devir izinleri \u00fczerinden y\u00fcr\u00fcr.<\/li>\n<\/ul>\n\n\n\n<p><strong>Sonu\u00e7 olarak Madde 26,<\/strong>&nbsp;te\u015fvik belgesi kapsam\u0131ndaki varl\u0131klar\u0131n &#8220;kilitli&#8221; olmad\u0131\u011f\u0131n\u0131, ancak belirli bir s\u00fcre (vize sonras\u0131 2 y\u0131l) ve belirli kurallar dahilinde hareket edilebilece\u011fini g\u00f6sterir. Yat\u0131r\u0131mc\u0131 i\u00e7in en \u00f6nemli \u00e7\u0131kar\u0131mlar \u015funlard\u0131r:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0130ki Y\u0131ll\u0131k Kilit S\u00fcre:<\/strong>\u00a0Yat\u0131r\u0131m bittikten sonraki ilk iki y\u0131l, sabit k\u0131ymetler \u00fczerindeki en yo\u011fun denetim d\u00f6nemidir. Bu s\u00fcreyi doldurduktan sonra esneklik artar.<\/li>\n\n\n\n<li><strong>Desteklerin Geri Al\u0131nmas\u0131 Kural\u0131:<\/strong>\u00a0\u0130zinle sat\u0131\u015f, neredeyse her zaman &#8220;desteklerin iadesi&#8221; anlam\u0131na gelir. Bu maliyeti g\u00f6ze almadan sat\u0131\u015f karar\u0131 verilmemelidir.<\/li>\n\n\n\n<li><strong>\u015eirket \u0130\u00e7i Esneklik:<\/strong>\u00a0Maddenin en pozitif y\u00f6n\u00fc, ayn\u0131 yat\u0131r\u0131mc\u0131n\u0131n farkl\u0131 projeleri aras\u0131nda kaynak aktar\u0131m\u0131na izin vermesidir. Bu, b\u00fcy\u00fck ve birden \u00e7ok yat\u0131r\u0131m\u0131 olan firmalar i\u00e7in \u00f6nemli bir operasyonel avantajd\u0131r.<\/li>\n<\/ol>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giri\u015f: Yat\u0131r\u0131m\u0131n B\u00fct\u00fcnl\u00fc\u011f\u00fc ve Te\u015fviklerin Kaderi Bir yat\u0131r\u0131m, te\u015fvik belgesinde tan\u0131mlanan makine, te\u00e7hizat ve di\u011fer sabit k\u0131ymetlerden olu\u015fan bir b\u00fct\u00fcnd\u00fcr. Peki, yat\u0131r\u0131mc\u0131 bu b\u00fct\u00fcn\u00fcn bir par\u00e7as\u0131n\u0131 (\u00f6rne\u011fin bir makineyi) satmak isterse ne olur? Madde 26, bu sorunun cevab\u0131n\u0131 verir. Bu madde, yat\u0131r\u0131mc\u0131n\u0131n operasyonel ihtiya\u00e7lar\u0131na cevap verirken, devletin de &#8220;te\u015fvikli makine ticareti&#8221; gibi k\u00f6t\u00fcye kullan\u0131mlar\u0131 \u00f6nlemesini [&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":[86,79,35,47,73,45,46,77,48,80,78,87,50,49,42,85,39,74,51,81,52,25,83,76,84,82],"class_list":["post-1297","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-ar-ge-destekleri","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-savunma-sanayi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-tasarim-destekleri","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-yesil-donusum","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1297","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=1297"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1297\/revisions"}],"predecessor-version":[{"id":1299,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1297\/revisions\/1299"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}