{"id":1471,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1471"},"modified":"2026-01-16T16:00:29","modified_gmt":"2026-01-16T16:00:29","slug":"o-sozlesmeyi-leasingden-once-mi-imzaladinizmilyonluk-damga-vergisi-sizi-bekliyor-olabilir","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/o-sozlesmeyi-leasingden-once-mi-imzaladinizmilyonluk-damga-vergisi-sizi-bekliyor-olabilir\/","title":{"rendered":"O S\u00f6zle\u015fmeyi Leasing’den \u00d6NCE mi \u0130mzalad\u0131n\u0131z? Milyonluk Damga Vergisi Sizi Bekliyor Olabilir!"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Finansal kiralama (leasing), \u00f6zellikle u\u00e7ak gibi y\u00fcksek de\u011ferli varl\u0131klar\u0131n al\u0131m\u0131nda \u015firketlere damga vergisi ve har\u00e7 istisnas\u0131 gibi b\u00fcy\u00fck avantajlar sunar. Peki, bu istisnan\u0131n nerede ba\u015flay\u0131p nerede bitti\u011fini biliyor musunuz?

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n yay\u0131mlad\u0131\u011f\u0131 son derece kritik bir \u00f6zelge, bu istisnan\u0131n “zamanlama” ile ne kadar yak\u0131ndan ilgili oldu\u011funu ve yanl\u0131\u015f bir ad\u0131mla t\u00fcm avantaj\u0131n nas\u0131l buharla\u015fabilece\u011fini g\u00f6zler \u00f6n\u00fcne seriyor.

OLAY:\u00a0Bir havac\u0131l\u0131k \u015firketi, finansal kiralama yoluyla bir u\u00e7ak edinecektir. Ancak s\u00fcre\u00e7 biraz karma\u015f\u0131k:

U\u00e7a\u011f\u0131n orijinal “Sat\u0131n Alma S\u00f6zle\u015fmesi” \u00f6nce ba\u015fka bir \u015firket (Lojistik A.\u015e.) ile ABD’deki sat\u0131c\u0131 aras\u0131nda imzalan\u0131yor.

Daha sonra bu s\u00f6zle\u015fme, t\u00fcm hak ve y\u00fck\u00fcml\u00fcl\u00fckleriyle havac\u0131l\u0131k \u015firketine devrediliyor.

Ancak bundan sonra\u00a0havac\u0131l\u0131k \u015firketi, bir finansal kiralama \u015firketi ile “Finansal Kiralama S\u00f6zle\u015fmesi” imzal\u0131yor.

T\u00fcm bu yabanc\u0131 dildeki s\u00f6zle\u015fmelerin, Sivil Havac\u0131l\u0131k kayd\u0131 i\u00e7in noterden tasdik edilmesi gerekiyor.

KR\u0130T\u0130K SORU:\u00a0Bu karma\u015f\u0131k s\u00f6zle\u015fme zincirinin tamam\u0131, Finansal Kiralama Kanunu’ndaki damga vergisi ve noter harc\u0131 istisnas\u0131ndan yararlanabilir mi?

MAL\u0130YE’N\u0130N KESK\u0130N CEVABI:
“\u0130stisna Gelece\u011fe Y\u00f6neliktir, Ge\u00e7mi\u015fi Temizlemez!”

Bakanl\u0131k, bu s\u00fcreci ikiye ay\u0131r\u0131yor ve net bir \u00e7izgi \u00e7ekiyor:

\u2705\u00a0\u0130ST\u0130SNADAN YARARLANACAK KISIM:

Havac\u0131l\u0131k \u015firketi ile finansal kiralama \u015firketi aras\u0131nda imzalanan\u00a0“Finansal Kiralama S\u00f6zle\u015fmesi”\u00a0ve

Bu s\u00f6zle\u015fme imzaland\u0131ktan\u00a0sonra\u00a0yap\u0131lan ve leasing i\u015flemini tamamlayan t\u00fcm devir ve tadil ka\u011f\u0131tlar\u0131.

Bu belgeler ve noter i\u015flemleri damga vergisi ve har\u00e7tan\u00a0M\u00dcSTESNADIR.

\u274c\u00a0\u0130ST\u0130SNADAN YARARLANAMAYACAK KISIM:

\u0130\u015fin en ba\u015f\u0131ndaki\u00a0orijinal “U\u00e7ak Sat\u0131n Alma S\u00f6zle\u015fmesi”\u00a0ve,

“Finansal Kiralama S\u00f6zle\u015fmesi” imzalanmadan \u00d6NCEK\u0130\u00a0tarihlerde yap\u0131lan t\u00fcm devir ve tadil s\u00f6zle\u015fmeleri.

Bu ka\u011f\u0131tlar, noter tasdiki s\u0131ras\u0131nda damga vergisine ve harca\u00a0TAB\u0130D\u0130R!

ANA F\u0130K\u0130R NED\u0130R?

Bir i\u015flemin\u00a0“finansal kiralama”\u00a0h\u00fcviyeti kazanmas\u0131, o andan \u00f6nceki t\u00fcm belgeleri sihirli bir de\u011fnek gibi vergi istisnas\u0131 kapsam\u0131na sokmaz. Vergi kanunlar\u0131 a\u00e7\u0131s\u0131ndan istisnan\u0131n anahtar\u0131, i\u015flemin hukuken “finansal kiralama s\u00f6zle\u015fmesi” haline geldi\u011fi\u00a0ANDIR. O andan \u00f6nceki t\u00fcm ad\u0131mlar, kendi ba\u015f\u0131na ayr\u0131 birer hukuki olay olarak de\u011ferlendirilir ve kendi vergisel sonu\u00e7lar\u0131n\u0131 do\u011furur.

Bu \u00f6zelge; \u00f6zellikle \u015firket birle\u015fme ve devralmalar\u0131 (M&A), varl\u0131k transferleri ve proje finansman\u0131 gibi \u00e7ok a\u015famal\u0131 i\u015flemlerde, s\u00f6zle\u015fme s\u0131ralamas\u0131n\u0131n ve do\u011fru zamanlaman\u0131n ne kadar hayati oldu\u011funu bir kez daha kan\u0131tl\u0131yor.

\u015eirketinizin hukuk ve finans departmanlar\u0131, b\u00fcy\u00fck al\u0131mlarda bu t\u00fcr “zamanlama” risklerini g\u00f6z \u00f6n\u00fcnde bulunduruyor mu?<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_damgavergisi-finansalkiralama-leasing-activity-7367802072873857024-oFvF?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":"

Finansal kiralama (leasing), \u00f6zellikle u\u00e7ak gibi y\u00fcksek de\u011ferli varl\u0131klar\u0131n al\u0131m\u0131nda \u015firketlere damga vergisi ve har\u00e7 istisnas\u0131 gibi b\u00fcy\u00fck avantajlar sunar. Peki, bu istisnan\u0131n nerede ba\u015flay\u0131p nerede bitti\u011fini biliyor musunuz? Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n yay\u0131mlad\u0131\u011f\u0131 son derece kritik bir \u00f6zelge, bu istisnan\u0131n “zamanlama” ile ne kadar yak\u0131ndan ilgili oldu\u011funu ve yanl\u0131\u015f bir ad\u0131mla t\u00fcm avantaj\u0131n nas\u0131l buharla\u015fabilece\u011fini […]<\/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-1471","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1471","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=1471"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1471\/revisions"}],"predecessor-version":[{"id":1675,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1471\/revisions\/1675"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}