{"id":1443,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1443"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"arabanin-yanan-motoru-sirketin-defterini-de-yakar-mi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/arabanin-yanan-motoru-sirketin-defterini-de-yakar-mi\/","title":{"rendered":"Araban\u0131n Yanan Motoru, \u015eirketin Defterini de Yakar m\u0131?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b12-1024x896.jpg\" alt=\"\" class=\"wp-image-1444\"\/><\/figure>\n\n\n\n<p>&#8220;Tamir Gideri&#8221; mi, &#8220;Maliyet Art\u0131\u015f\u0131&#8221; m\u0131? \u0130\u015fte Milyonluk Fark!<br><br>\u015eirketinizin demirba\u015f\u0131 olan binek otomobilin motoru yand\u0131. Servise \u00e7ektiniz, yeni bir motor tak\u0131ld\u0131 ve y\u00fckl\u00fc bir fatura \u00f6dediniz. \u0130lk akl\u0131n\u0131za gelen soru: &#8220;Bu devasa faturay\u0131 do\u011frudan gider yaz\u0131p vergiden d\u00fc\u015febilir miyim?&#8221;<br><br>\u0130stanbul Defterdarl\u0131\u011f\u0131&#8217;n\u0131n verdi\u011fi bir \u00f6zelge, bu sorunun cevab\u0131n\u0131n &#8220;HAYIR&#8221; oldu\u011funu net bir \u015fekilde a\u00e7\u0131kl\u0131yor ve binlerce i\u015fletmeyi ilgilendiren kritik bir muhasebe kural\u0131n\u0131 hat\u0131rlat\u0131yor.<br><br>Senaryo:<br><br>\ud83d\udd39\u00a0Olay:\u00a0\u015eirket aktifine kay\u0131tl\u0131 binek otomobilin motoru ar\u0131zalan\u0131yor ve komple yenisi ile de\u011fi\u015ftiriliyor.<br><br>\ud83d\udd39\u00a0Harcama:\u00a0\u0130\u015f\u00e7ilik + yeni motor bedelini i\u00e7eren bir fatura al\u0131n\u0131yor.<br><br>\ud83d\udd39\u00a0M\u00fckellefin Sorusu:\u00a0Bu harcamay\u0131, binek ara\u00e7lar\u0131n normal bak\u0131m-onar\u0131m giderleri gibi %70&#8217;ini gider yazarak m\u0131devam edece\u011fim? Yoksa bu farkl\u0131 bir durum mu? Ve en \u00f6nemlisi, bu faturan\u0131n KDV&#8217;sini indirebilir miyim?<br><br>\ud83d\udd39\u00a0Gelir \u0130daresi&#8217;nin Cevab\u0131 (VUK 272. Madde I\u015f\u0131\u011f\u0131nda):\u00a0&#8220;Hay\u0131r. Bu bir &#8216;normal bak\u0131m-onar\u0131m&#8217; de\u011fildir. Bu, iktisadi k\u0131ymetin\u00a0\u00f6mr\u00fcn\u00fc uzatan ve de\u011ferini art\u0131ran\u00a0bir harcamad\u0131r. Dolay\u0131s\u0131yla bu bir &#8216;gider&#8217; de\u011fil, arac\u0131n maliyetine eklenmesi gereken bir\u00a0&#8216;maliyet art\u0131\u015f\u0131d\u0131r&#8217;.&#8221;<br><br>Pratikte Bu Ne Anlama Geliyor?<br><br>1.\u00a0\u00a0\u00a0\u00a0\u00a0Do\u011frudan Gider Yazamazs\u0131n\u0131z:\u00a0Motor ve i\u015f\u00e7ilik bedelinin tamam\u0131, arac\u0131n bilan\u00e7odaki de\u011ferine eklenir (aktifle\u015ftirilir). Bu tutar\u0131 tek seferde gider yazamazs\u0131n\u0131z.<br><br>2.\u00a0\u00a0\u00a0\u00a0\u00a0Amortisman Yoluyla Giderle\u015fir:\u00a0Maliyete ekledi\u011finiz bu yeni tutar\u0131, arac\u0131n kalan faydal\u0131 \u00f6mr\u00fc \u00fczerinden y\u0131llara yayarak\u00a0amortisman yoluyla\u00a0gider yazabilirsiniz. Nakit ak\u0131\u015f\u0131n\u0131z hemen etkilenir, vergisel avantaj\u0131n\u0131z y\u0131llara yay\u0131l\u0131r.<br><br>3.\u00a0\u00a0\u00a0\u00a0\u00a0En Kritik Darbe: KDV \u0130ND\u0130R\u0130M\u0130 YOK!\u00a0Binek otomobillerin ilk al\u0131m\u0131nda KDV&#8217;nin indirim konusu yap\u0131lamamas\u0131 kural\u0131 (KDV Kanunu 30\/b), arac\u0131n maliyetine eklenen bu t\u00fcr b\u00fcy\u00fck harcamalar i\u00e7in de ge\u00e7erlidir. Yani, yeni motor i\u00e7in \u00f6dedi\u011finiz KDV&#8217;yi\u00a0indiremezsiniz.\u00a0O KDV de maliyetin bir par\u00e7as\u0131 olur.<br><br>Alt\u0131n Kural:<br><br>E\u011fer yap\u0131lan harcama arac\u0131n sadece \u00e7al\u0131\u015f\u0131r durumda kalmas\u0131n\u0131 sa\u011fl\u0131yorsa (lastik de\u011fi\u015fimi, ya\u011f bak\u0131m\u0131, k\u00fc\u00e7\u00fck tamiratlar), bu bir\u00a0giderdir\u00a0(%70 kural\u0131na tabi). E\u011fer harcama arac\u0131n \u00f6mr\u00fcn\u00fc uzat\u0131yor, performans\u0131n\u0131 art\u0131r\u0131yor veya ana bir par\u00e7as\u0131n\u0131 (motor, \u015fasi gibi) yeniliyorsa, bu bir\u00a0maliyettir\u00a0(aktifle\u015ftirilir, KDV&#8217;si indirilemez).<br>Bu ayr\u0131m\u0131 do\u011fru yapmamak, sizi sadece bir gideri yanl\u0131\u015f kaydetmekle b\u0131rakmaz, ayn\u0131 zamanda haks\u0131z KDV indirimi nedeniyle ciddi vergi cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya getirebilir.<br><br>Araban\u0131z\u0131n motoru yanabilir, yeter ki muhasebe kay\u0131tlar\u0131n\u0131z yanmas\u0131n.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-muhasebe-amortisman-activity-7364178199586439168-MOl0?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-muhasebe-amortisman-activity-7364178199586439168-MOl0?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Tamir Gideri&#8221; mi, &#8220;Maliyet Art\u0131\u015f\u0131&#8221; m\u0131? \u0130\u015fte Milyonluk Fark! \u015eirketinizin demirba\u015f\u0131 olan binek otomobilin motoru yand\u0131. Servise \u00e7ektiniz, yeni bir motor tak\u0131ld\u0131 ve y\u00fckl\u00fc bir fatura \u00f6dediniz. \u0130lk akl\u0131n\u0131za gelen soru: &#8220;Bu devasa faturay\u0131 do\u011frudan gider yaz\u0131p vergiden d\u00fc\u015febilir miyim?&#8221; \u0130stanbul Defterdarl\u0131\u011f\u0131&#8217;n\u0131n verdi\u011fi bir \u00f6zelge, bu sorunun cevab\u0131n\u0131n &#8220;HAYIR&#8221; oldu\u011funu net bir \u015fekilde a\u00e7\u0131kl\u0131yor ve [&hellip;]<\/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-1443","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1443","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=1443"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1443\/revisions"}],"predecessor-version":[{"id":1445,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1443\/revisions\/1445"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}