{"id":1425,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1425"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"onleyici-tip-kapsam-disi-mi-kaldi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/onleyici-tip-kapsam-disi-mi-kaldi\/","title":{"rendered":"\u00d6nleyici T\u0131p, Kapsam D\u0131\u015f\u0131 m\u0131 Kald\u0131?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

GVK Md. 89 Kapsam\u0131nda “Sa\u011fl\u0131k Harcamas\u0131” Yorumu:

Gelir Vergisi Kanunu’nun 89\/2. maddesi, beyan edilen gelirin %10’unu a\u015fmamak kayd\u0131yla yap\u0131lan sa\u011fl\u0131k ve e\u011fitim harcamalar\u0131n\u0131n indirimine olanak tan\u0131r.

Ancak “sa\u011fl\u0131k harcamas\u0131” tan\u0131m\u0131n\u0131n kapsam\u0131, Gelir \u0130daresi’nin yorumlar\u0131yla \u015fekillenmektedir. Eski\u015fehir Defterdarl\u0131\u011f\u0131’n\u0131n verdi\u011fi yeni bir \u00f6zelge, bu tan\u0131m\u0131n s\u0131n\u0131rlar\u0131n\u0131, \u00f6zellikle \u00f6nleyici ve rejeneratif t\u0131p alanlar\u0131 i\u00e7in kritik bir \u015fekilde daraltt\u0131.

\u00d6zelgenin Ne Diyor?

\ud83d\udd39\u00a0Konu:\u00a0Yeni do\u011fan bebek i\u00e7in yap\u0131lan kordon kan\u0131 alma ve saklama hizmetinin GVK 89\/2 kapsam\u0131nda indirim konusu yap\u0131l\u0131p yap\u0131lamayaca\u011f\u0131.

\ud83d\udd39\u00a0\u0130darenin Dayana\u011f\u0131:\u00a0\u0130dare, 255 Seri No’lu Gelir Vergisi Genel Tebli\u011fi’ne at\u0131f yaparak, indirim konusu yap\u0131lacak sa\u011fl\u0131k harcamalar\u0131n\u0131n\u00a0“te\u015fhis ve\/veya tedavi s\u00fcrecinde”\u00a0yap\u0131lmas\u0131 gerekti\u011fini vurgulamaktad\u0131r.

\ud83d\udd39\u00a0Sonu\u00e7:\u00a0Kordon kan\u0131 saklama i\u015flemi, mevcut bir hastal\u0131\u011f\u0131n te\u015fhis veya tedavisine y\u00f6nelik bir hizmet olmad\u0131\u011f\u0131, gelece\u011fe y\u00f6nelik potansiyel bir tedavi i\u00e7in yap\u0131lan “koruyucu\/\u00f6nleyici” bir harcama oldu\u011fu gerek\u00e7esiyle indirim kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.

Sa\u011fl\u0131k Sekt\u00f6r\u00fc \u0130\u00e7in Etkileri:
1.\u00a0\u00a0\u00a0\u00a0\u00a0Daralt\u0131c\u0131 Yorum:\u00a0Bu karar, k\u00f6k h\u00fccre bankac\u0131l\u0131\u011f\u0131, genetik tarama, koruyucu a\u015f\u0131lar (standart a\u015f\u0131 takvimi d\u0131\u015f\u0131ndakiler) gibi bir\u00e7ok proaktif sa\u011fl\u0131k hizmetinin vergi indirimi a\u00e7\u0131s\u0131ndan sorgulanmas\u0131na neden olabilir.

2.\u00a0\u00a0\u00a0\u00a0\u00a0Pazarlama ve Finansman:\u00a0Kordon kan\u0131 bankalar\u0131 ve benzeri hizmetler sunan sa\u011fl\u0131k kurulu\u015flar\u0131, m\u00fc\u015fterilerine sunduklar\u0131 hizmetin vergi avantaj\u0131 arg\u00fcman\u0131n\u0131 art\u0131k kullanamayacaklard\u0131r. Bu durum, hizmetin pazarlanmas\u0131n\u0131 ve ailelerin b\u00fct\u00e7e planlamas\u0131n\u0131 do\u011frudan etkileyecektir.

3.\u00a0\u00a0\u00a0\u00a0\u00a0Mevzuat \u0130htiyac\u0131:\u00a0Karar, vergi kanunlar\u0131n\u0131n, t\u0131ptaki “tedavi edici” yakla\u015f\u0131mdan “\u00f6nleyici ve ki\u015fiselle\u015ftirilmi\u015f” yakla\u015f\u0131ma ge\u00e7i\u015fi yans\u0131tacak \u015fekilde acilen g\u00fcncellenmesi gerekti\u011fini ortaya koymaktad\u0131r.

Sizce mevzuat, “sa\u011fl\u0131k harcamas\u0131” tan\u0131m\u0131n\u0131, \u00f6nleyici t\u0131bb\u0131 da i\u00e7erecek \u015fekilde geni\u015fletmeli midir?<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergidanaftagnmanlaftafbaft-saafblaftkyaemnetimi-activity-7362366256739422208-Ulq2?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

GVK Md. 89 Kapsam\u0131nda “Sa\u011fl\u0131k Harcamas\u0131” Yorumu: Gelir Vergisi Kanunu’nun 89\/2. maddesi, beyan edilen gelirin %10’unu a\u015fmamak kayd\u0131yla yap\u0131lan sa\u011fl\u0131k ve e\u011fitim harcamalar\u0131n\u0131n indirimine olanak tan\u0131r. Ancak “sa\u011fl\u0131k harcamas\u0131” tan\u0131m\u0131n\u0131n kapsam\u0131, Gelir \u0130daresi’nin yorumlar\u0131yla \u015fekillenmektedir. Eski\u015fehir Defterdarl\u0131\u011f\u0131’n\u0131n verdi\u011fi yeni bir \u00f6zelge, bu tan\u0131m\u0131n s\u0131n\u0131rlar\u0131n\u0131, \u00f6zellikle \u00f6nleyici ve rejeneratif t\u0131p alanlar\u0131 i\u00e7in kritik bir \u015fekilde daraltt\u0131. […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1425","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1425","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=1425"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1425\/revisions"}],"predecessor-version":[{"id":1427,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1425\/revisions\/1427"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}