{"id":1322,"date":"2025-06-26T10:26:25","date_gmt":"2025-06-26T10:26:25","guid":{"rendered":"https:\/\/zetunas.com\/?p=1322"},"modified":"2025-06-26T10:26:25","modified_gmt":"2025-06-26T10:26:25","slug":"cifte-tesvik-yasagi-ve-kritik-istisnalar-diger-desteklerden-yararlanma","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/26\/cifte-tesvik-yasagi-ve-kritik-istisnalar-diger-desteklerden-yararlanma\/","title":{"rendered":"\u00c7ifte Te\u015fvik Yasa\u011f\u0131 ve Kritik \u0130stisnalar (Di\u011fer Desteklerden Yararlanma)"},"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\/ya-o-ya-da-bu-1024x832.jpg\" alt=\"\" class=\"wp-image-1323\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-a89e641390d9c31142dc8134248535a0\"><strong>Giri\u015f: Devlet Destekleri Evreninde S\u0131n\u0131rlar\u0131 Belirlemek<\/strong><\/p>\n\n\n\n<p>Bir yat\u0131r\u0131mc\u0131, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131&#8217;ndan yat\u0131r\u0131m te\u015fvik belgesi al\u0131rken, ayn\u0131 yat\u0131r\u0131m i\u00e7in KOSGEB&#8217;den makine hibesi veya T\u00dcB\u0130TAK&#8217;tan Ar-Ge deste\u011fi de alabilir mi? Madde 33, bu sorunun cevab\u0131n\u0131 veren, kamu kaynaklar\u0131n\u0131n ayn\u0131 ama\u00e7 i\u00e7in m\u00fckerrer kullan\u0131m\u0131n\u0131 \u00f6nlemeyi hedefleyen temel bir kural kitab\u0131d\u0131r. Bu madde, yat\u0131r\u0131mc\u0131n\u0131n farkl\u0131 destek programlar\u0131 aras\u0131nda do\u011fru bir strateji kurmas\u0131n\u0131 zorunlu k\u0131lar.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2ee7e4edc501e3b0a929c182f0f60419\"><strong>B\u00f6l\u00fcm 1: Maddenin Ana Kural\u0131- &#8220;Ya O, Ya Bu&#8221; Prensibi<\/strong><\/p>\n\n\n\n<p><strong>Ne Diyor?<\/strong>&nbsp;<em>(1) Bu Karar kapsam\u0131ndaki destek unsurlar\u0131ndan yararlanan yat\u0131r\u0131mlar,&nbsp;<strong>di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n desteklerinden yararlanamaz.<\/strong>&nbsp;Di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n desteklerinden yararlan\u0131lan veya yararlan\u0131lacak yat\u0131r\u0131mlar i\u00e7in, bu Karar kapsam\u0131ndaki desteklerden yararlanmak \u00fczere Bakanl\u0131\u011fa&nbsp;<strong>m\u00fcracaat edilemez.<\/strong>&nbsp;Bu madde h\u00fckm\u00fcne ayk\u0131r\u0131 davran\u0131lmas\u0131 halinde, bu Karar kapsam\u0131nda yararlan\u0131lan destekler&nbsp;ilgili mevzuat \u00e7er\u00e7evesinde geri al\u0131n\u0131r.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pratik Anlam\u0131: &#8220;\u00c7ifte Te\u015fvik Yasa\u011f\u0131&#8221;<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu, sistemin temel ve en net kural\u0131d\u0131r. Bir yat\u0131r\u0131m projesi i\u00e7in ayn\u0131 anda hem Yat\u0131r\u0131m Te\u015fvik Belgesi&#8217;nin ana desteklerinden (KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi vb.) hem de ba\u015fka bir kamu kurumunun (KOSGEB, T\u00dcB\u0130TAK, Ticaret Bakanl\u0131\u011f\u0131, Kalk\u0131nma Ajanslar\u0131 vb.) deste\u011finden\u00a0<strong>faydalanamazs\u0131n\u0131z.<\/strong><\/li>\n\n\n\n<li><strong>Yol Ayr\u0131m\u0131:<\/strong>\u00a0Yat\u0131r\u0131mc\u0131, projesinin en ba\u015f\u0131nda bir karar vermek zorundad\u0131r. Hangi kurumun destek paketi projesi i\u00e7in daha avantajl\u0131? Bu karar\u0131 verdikten sonra di\u011fer kap\u0131y\u0131 kapatmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Yapt\u0131r\u0131m\u0131:<\/strong>\u00a0E\u011fer bu kural\u0131 ihlal edip iki taraftan da destek al\u0131rsan\u0131z,\u00a0Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 kendi verdi\u011fi desteklerin tamam\u0131n\u0131 faiziyle birlikte geri al\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-aa189b3309e2ecda72d8b95f675f0235\"><strong>B\u00f6l\u00fcm 2: En \u00d6nemli \u0130stisna- S\u00fcbvansiyonlu Kredi ve Di\u011fer Destekler<\/strong><\/p>\n\n\n\n<p>Maddenin devam\u0131, bu kat\u0131 kural\u0131n en \u00f6nemli ve en s\u0131k kullan\u0131lan istisnas\u0131n\u0131 tan\u0131mlar.<\/p>\n\n\n\n<p><strong>Ne Diyor?<\/strong>&nbsp;<em>&#8220;&#8230;Ancak, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n&nbsp;<strong>sadece s\u00fcbvansiyonlu kredi deste\u011finden<\/strong>&nbsp;veya&nbsp;yat\u0131r\u0131m kapsam\u0131nda kullan\u0131lan krediyle ilgili ba\u015fka bir deste\u011finden yararlanan yat\u0131r\u0131mlar, s\u00f6z konusu krediye bu Karar kapsam\u0131nda yer alan&nbsp;<strong>faiz veya k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011fi sa\u011flanmamas\u0131 kayd\u0131yla,<\/strong>&nbsp;bu Karar kapsam\u0131ndaki&nbsp;di\u011fer destek unsurlar\u0131ndan yararland\u0131r\u0131labilir.&#8221;<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pratik Anlam\u0131: &#8220;Kredi Hari\u00e7, Di\u011ferleri Serbest&#8221; Modeli<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu, yat\u0131r\u0131mc\u0131ya nefes ald\u0131ran \u00e7ok kritik bir esnekliktir.<\/li>\n\n\n\n<li><strong>Senaryo:<\/strong>\u00a0Bir yat\u0131r\u0131mc\u0131, yat\u0131r\u0131m\u0131n\u0131 finanse etmek i\u00e7in KOSGEB&#8217;den veya Halkbank&#8217;tan \u00e7ok d\u00fc\u015f\u00fck faizli bir &#8220;yat\u0131r\u0131m kredisi&#8221; (s\u00fcbvansiyonlu kredi) buldu.<\/li>\n\n\n\n<li><strong>Kural:<\/strong>\u00a0Bu krediyi kullanabilir. Ayn\u0131 zamanda, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131&#8217;na ba\u015fvurarak Yat\u0131r\u0131m Te\u015fvik Belgesi de alabilir.<\/li>\n\n\n\n<li><strong>Tek \u015eart (Feragat):<\/strong>\u00a0Te\u015fvik belgesini al\u0131rken, belgenin sundu\u011fu\u00a0<strong>&#8220;Faiz veya K\u00e2r Pay\u0131 Deste\u011fi&#8221;<\/strong>\u00a0ile\u00a0<strong>&#8220;Makine Deste\u011fi&#8221;<\/strong>\u00a0haklar\u0131ndan feragat etmesi gerekir.<\/li>\n\n\n\n<li><strong>Kazand\u0131klar\u0131:<\/strong>\u00a0Bu feragat kar\u015f\u0131l\u0131\u011f\u0131nda, te\u015fvik belgesinin di\u011fer t\u00fcm g\u00fc\u00e7l\u00fc desteklerinden (KDV \u0130stisnas\u0131, G\u00fcmr\u00fck Vergisi Muafiyeti, Vergi \u0130ndirimi, SGK Destekleri, Yat\u0131r\u0131m Yeri Tahsisi) sonuna kadar faydalanabilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Neden B\u00f6yle Bir \u0130stisna Var?<\/strong>&nbsp;Devlet, &#8220;Yat\u0131r\u0131mc\u0131 zaten bir kamu kayna\u011f\u0131ndan faiz avantaj\u0131 sa\u011flad\u0131. Benim ayn\u0131 kredi i\u00e7in ikinci bir faiz deste\u011fi vermem veya makine al\u0131m\u0131n\u0131 nakit desteklemem kamu kayna\u011f\u0131n\u0131n israf\u0131 olur. Ama yat\u0131r\u0131m\u0131n di\u011fer vergi ve istihdam y\u00fcklerini hafifletmeye devam edebilirim&#8221; demektedir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9f3295b2fa71079ab3439d24d8310fbb\"><strong>B\u00f6l\u00fcm 3: \u00d6zel Programlar \u0130\u00e7in Sinerji- Teknoloji Hamlesi ve T\u00dcB\u0130TAK\/KOSGEB<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Maddenin ikinci f\u0131kras\u0131, y\u00fcksek teknoloji ve Ar-Ge odakl\u0131 projeler i\u00e7in bamba\u015fka bir kap\u0131 aralar.<\/p>\n\n\n\n<p><strong>Ne Diyor?<\/strong>&nbsp;<em>(2)&nbsp;<strong>Teknoloji Hamlesi Program\u0131<\/strong>&nbsp;kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlar, ilgili mevzuatlar\u0131 uyar\u0131nca,&nbsp;<strong>KOSGEB ve\/veya T\u00dcB\u0130TAK taraf\u0131ndan da do\u011frudan desteklenebilir.<\/strong>&nbsp;Bu yat\u0131r\u0131mlarda, KOSGEB, T\u00dcB\u0130TAK veya di\u011fer kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan sa\u011flanan desteklerden yararlan\u0131larak ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamalar\u0131, yat\u0131r\u0131m te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn sa\u011flanmas\u0131 kapsam\u0131nda de\u011ferlendirilebilir.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pratik Anlam\u0131: &#8220;M\u00fckemmel Sinerji&#8221;<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu, birinci f\u0131kradaki genel yasa\u011f\u0131n\u00a0<strong>en g\u00fc\u00e7l\u00fc istisnas\u0131d\u0131r.<\/strong><\/li>\n\n\n\n<li>E\u011fer projeniz, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan &#8220;Teknoloji Hamlesi Program\u0131&#8221; kapsam\u0131na al\u0131nm\u0131\u015fsa, bu proje i\u00e7in ayn\u0131 anda\u00a0<strong>hem T\u00dcB\u0130TAK&#8217;tan Ar-Ge personel deste\u011fi veya proje hibesi, hem de KOSGEB&#8217;den Stratejik \u00dcr\u00fcn Deste\u011fi gibi destekleri alabilirsiniz.<\/strong><\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m B\u00fct\u00fcnl\u00fc\u011f\u00fc:<\/strong>\u00a0Daha da \u00f6nemlisi, T\u00dcB\u0130TAK veya KOSGEB hibesiyle ald\u0131\u011f\u0131n\u0131z bir makine, Yat\u0131r\u0131m Te\u015fvik Belgenizdeki\u00a0toplam yat\u0131r\u0131m tutar\u0131na dahil edilebilir.\u00a0Bu, o makine i\u00e7in vergi indirimi gibi dolayl\u0131 desteklerden de faydalanman\u0131z\u0131 sa\u011flayabilir.<\/li>\n\n\n\n<li><strong>Ama\u00e7:<\/strong>\u00a0Devlet, T\u00fcrkiye i\u00e7in kritik \u00f6neme sahip teknolojik bir \u00fcr\u00fcn\u00fcn geli\u015ftirilmesi ve ticarile\u015fmesi i\u00e7in t\u00fcm kurumlar\u0131n\u0131n ayn\u0131 anda, sinerji i\u00e7inde \u00e7al\u0131\u015fmas\u0131n\u0131 ve projeyi her y\u00f6nden desteklemesini istemektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e399e983827c00bd9ead7b2adc3516bd\"><strong>Tablo: Destek Kombinasyonlar\u0131- M\u00fcmk\u00fcn Olan ve Olmayanlar<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Destek Kombinasyonu<\/strong><\/td><td><strong>M\u00fcmk\u00fcn m\u00fc?<\/strong><\/td><td><strong>\u015eart\u0131 \/ A\u00e7\u0131klamas\u0131<\/strong><\/td><\/tr><tr><td>Yat\u0131r\u0131m Te\u015fvik Belgesi (KDV, G\u00fcmr\u00fck Muafiyeti) + KOSGEB Makine Hibesi<\/td><td><strong>HAYIR<\/strong><\/td><td>Genel kural gere\u011fi &#8220;\u00e7ifte te\u015fvik yasa\u011f\u0131&#8221; vard\u0131r.<\/td><\/tr><tr><td>Yat\u0131r\u0131m Te\u015fvik Belgesi (KDV, Vergi \u0130ndirimi, SGK) + Kalk\u0131nma Ajans\u0131 D\u00fc\u015f\u00fck Faizli Kredisi<\/td><td><strong>EVET<\/strong><\/td><td><strong>Kritik \u0130stisna:<\/strong>&nbsp;Yat\u0131r\u0131m Te\u015fvik Belgesindeki&nbsp;<strong>Faiz Deste\u011fi ve Makine Deste\u011fi<\/strong>&nbsp;haklar\u0131ndan feragat edilmesi \u015fart\u0131yla m\u00fcmk\u00fcnd\u00fcr.<\/td><\/tr><tr><td><strong>Teknoloji Hamlesi Program\u0131 Belgesi<\/strong>&nbsp;+ T\u00dcB\u0130TAK 1501 Proje Deste\u011fi + KOSGEB Stratejik \u00dcr\u00fcn Deste\u011fi<\/td><td><strong>EVET<\/strong><\/td><td><strong>\u00d6zel Sinerji:<\/strong>&nbsp;Teknoloji Hamlesi Program\u0131, di\u011fer kurumlar\u0131n destekleriyle birle\u015ftirilmesine a\u00e7\u0131k\u00e7a izin verir.<\/td><\/tr><tr><td>Yat\u0131r\u0131m Te\u015fvik Belgesi (Faiz Deste\u011fi dahil) +&nbsp;Ticaret Bakanl\u0131\u011f\u0131 \u0130hracat Deste\u011fi<\/td><td><strong>Farkl\u0131 De\u011ferlendirilir<\/strong><\/td><td>Genellikle yat\u0131r\u0131m\u0131n kendisi i\u00e7in de\u011fil, yat\u0131r\u0131m sonucunda \u00fcretilen \u00fcr\u00fcn\u00fcn pazarlanmas\u0131 (fuar kat\u0131l\u0131m\u0131 vb.) i\u00e7in verilen destekler \u00e7ifte te\u015fvik say\u0131lmaz.&nbsp;Ancak konu hassast\u0131r ve Bakanl\u0131k g\u00f6r\u00fc\u015f\u00fc al\u0131nmal\u0131d\u0131r.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Sonu\u00e7 olarak Madde 33,<\/strong>&nbsp;yat\u0131r\u0131mc\u0131y\u0131 projesinin en ba\u015f\u0131nda stratejik bir planlama yapmaya zorlar. Yat\u0131r\u0131mc\u0131 \u015fu analizi yapmal\u0131d\u0131r:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Projemin niteli\u011fi ne?<\/strong>\u00a0(Standart bir imalat yat\u0131r\u0131m\u0131 m\u0131, yoksa Ar-Ge ve teknoloji odakl\u0131 m\u0131?)<\/li>\n\n\n\n<li><strong>En b\u00fcy\u00fck ihtiyac\u0131m ne?<\/strong>\u00a0(D\u00fc\u015f\u00fck faizli kredi mi, vergi avantajlar\u0131 m\u0131, yoksa Ar-Ge hibesi mi?)<\/li>\n\n\n\n<li>Bu ihtiya\u00e7lara g\u00f6re,\u00a0<strong>hangi kurumun destek paketi benim i\u00e7in ana lokomotif olacak?<\/strong>\u00a0Di\u011fer kurumlardan alabilece\u011fim ve bu ana paketle \u00e7ak\u0131\u015fmayacak &#8220;tamamlay\u0131c\u0131&#8221; destekler var m\u0131?<\/li>\n<\/ol>\n\n\n\n<p>Bu analizi do\u011fru yapan bir yat\u0131r\u0131mc\u0131, farkl\u0131 kamu kurumlar\u0131n\u0131n desteklerini ak\u0131ll\u0131ca birle\u015ftirerek projesi i\u00e7in maksimum fayday\u0131 sa\u011flayabilir.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giri\u015f: Devlet Destekleri Evreninde S\u0131n\u0131rlar\u0131 Belirlemek Bir yat\u0131r\u0131mc\u0131, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131&#8217;ndan yat\u0131r\u0131m te\u015fvik belgesi al\u0131rken, ayn\u0131 yat\u0131r\u0131m i\u00e7in KOSGEB&#8217;den makine hibesi veya T\u00dcB\u0130TAK&#8217;tan Ar-Ge deste\u011fi de alabilir mi? Madde 33, bu sorunun cevab\u0131n\u0131 veren, kamu kaynaklar\u0131n\u0131n ayn\u0131 ama\u00e7 i\u00e7in m\u00fckerrer kullan\u0131m\u0131n\u0131 \u00f6nlemeyi hedefleyen temel bir kural kitab\u0131d\u0131r. Bu madde, yat\u0131r\u0131mc\u0131n\u0131n farkl\u0131 destek programlar\u0131 aras\u0131nda [&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-1322","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\/1322","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=1322"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1322\/revisions"}],"predecessor-version":[{"id":1324,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1322\/revisions\/1324"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}