{"id":1546,"date":"2026-01-16T15:57:11","date_gmt":"2026-01-16T15:57:11","guid":{"rendered":"https:\/\/zetunas.com\/?p=1546"},"modified":"2026-01-16T15:57:11","modified_gmt":"2026-01-16T15:57:11","slug":"ikame-arac-giderleri-istisna-kapsaminda-degerlendirilebilir-mi-binek-otomobil-gider-kisitlamasi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/ikame-arac-giderleri-istisna-kapsaminda-degerlendirilebilir-mi-binek-otomobil-gider-kisitlamasi\/","title":{"rendered":"&#8220;\u0130kame Ara\u00e7&#8221; Giderleri \u0130stisna Kapsam\u0131nda De\u011ferlendirilebilir mi? Binek Otomobil Gider K\u0131s\u0131tlamas\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\/b50-1024x896.jpg\" alt=\"\" class=\"wp-image-1547\"\/><\/figure>\n\n\n\n<p><br>Kurumlar Vergisi uygulamalar\u0131nda \u00f6nemli bir yer tutan binek otomobil gider k\u0131s\u0131tlamalar\u0131, ticari faaliyetlerin do\u011fas\u0131 gere\u011fi farkl\u0131la\u015fan durumlar kar\u015f\u0131s\u0131nda \u00e7e\u015fitli yorumlamalara konu olmaktad\u0131r. Bu ba\u011flamda, Isparta Defterdarl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 01.10.2025 tarihli \u00f6zelge, \u00f6zellikle hizmet sekt\u00f6r\u00fcnde faaliyet g\u00f6steren i\u015fletmeler i\u00e7in emsal te\u015fkil edecek nitelikte \u00f6nemli tespitler i\u00e7ermektedir.<br><br>\u00d6zelgeye Konu Olan Durum:<br><br>Bir motorlu kara ta\u015f\u0131tlar\u0131 bak\u0131m ve onar\u0131m servisi, garanti kapsam\u0131ndaki hizmet s\u00fcrecinde m\u00fc\u015fteri memnuniyetini temin etmek amac\u0131yla, envanterindeki ara\u00e7lar\u0131n yetersiz kald\u0131\u011f\u0131 durumlarda d\u0131\u015far\u0131dan binek otomobil kiralamakta ve bu ara\u00e7lar\u0131 &#8220;ikame ara\u00e7&#8221; olarak m\u00fc\u015fterilerinin kullan\u0131m\u0131na sunmaktad\u0131r.<br><br>Temel Soru:<br><br>\u0130\u015fletmenin ticari faaliyetinin bir par\u00e7as\u0131 olarak ve m\u00fc\u015fteri ma\u011fduriyetini \u00f6nleme amac\u0131yla ger\u00e7ekle\u015ftirdi\u011fi bu kiralama i\u015flemine ait giderler, Gelir Vergisi Kanunu&#8217;nun 40. maddesinde belirtilen binek otomobil gider k\u0131s\u0131tlamalar\u0131na tabi midir, yoksa faaliyetin ayr\u0131lmaz bir unsuru olarak de\u011ferlendirilip tamam\u0131 gider yaz\u0131labilecek midir?<br><br>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n De\u011ferlendirmesi:<br><br>Gelir \u0130daresi, konuyu &#8220;faaliyetin tahsisi&#8221; prensibi \u00fczerinden de\u011ferlendirmi\u015ftir.<br><br>\u00d6zelgede, i\u015fletmenin ana faaliyet konular\u0131 aras\u0131nda &#8220;ara\u00e7 kiralama&#8221; bulunsa dahi, s\u00f6z konusu ikame ara\u00e7lar\u0131n bu faaliyete do\u011frudan tahsis edilmedi\u011fi vurgulanm\u0131\u015ft\u0131r. Ara\u00e7lar, &#8220;bak\u0131m ve onar\u0131m hizmeti&#8221; faaliyetinin bir gere\u011fi olarak, dolayl\u0131 bir unsur \u015feklinde kullan\u0131lmaktad\u0131r.<br><br>Bu gerek\u00e7eyle, ikame ara\u00e7 temini, ba\u011f\u0131ms\u0131z bir ara\u00e7 kiralama faaliyeti olarak kabul edilmemi\u015f ve genel gider k\u0131s\u0131tlamas\u0131 h\u00fck\u00fcmlerine tabi tutulmu\u015ftur.<br><br>Sonu\u00e7 ve Uygulamaya Etkisi:<br><br>\u00d6zelgeye g\u00f6re, bahsi ge\u00e7en i\u015fletme; Kiralad\u0131\u011f\u0131 binek otomobillerin ayl\u0131k kira bedelinin, ilgili y\u0131l i\u00e7in belirlenen yasal tavan\u0131 a\u015fmayan k\u0131sm\u0131n\u0131,<br><br>Bu ara\u00e7lara ili\u015fkin yak\u0131t, bak\u0131m, sigorta gibi di\u011fer cari giderlerin ise en fazla %70&#8217;ini kurum kazanc\u0131n\u0131n tespitinde gider olarak dikkate alabilecektir.<br><br>De\u011ferlendirme:<br><br>Bu \u00f6zelge, bir giderin ticari faaliyetle olan ili\u015fkisinin yo\u011funlu\u011fundan ziyade, vergi kanunlar\u0131ndaki &#8220;tan\u0131m&#8221; ve &#8220;tahsis&#8221; kriterlerinin ne denli belirleyici oldu\u011funu bir kez daha ortaya koymaktad\u0131r. M\u00fc\u015fteri memnuniyeti ve hizmetin devaml\u0131l\u0131\u011f\u0131 gibi ticari gerek\u00e7eler, gider k\u0131s\u0131tlamas\u0131 istisnalar\u0131n\u0131n uygulanmas\u0131 i\u00e7in tek ba\u015f\u0131na yeterli g\u00f6r\u00fclmemektedir.<br><br>Bu karar, benzer operasyonel s\u00fcre\u00e7lere sahip t\u00fcm i\u015fletmelerin gider politikalar\u0131n\u0131 ve muhasebe kay\u0131tlar\u0131n\u0131 yeniden g\u00f6zden ge\u00e7irmeleri gerekti\u011fini i\u015faret etmektedir.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_giderkaftsafttlamasaft-binekoto-vergi-activity-7394263963208679424-Hfth?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_giderkaftsafttlamasaft-binekoto-vergi-activity-7394263963208679424-Hfth?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kurumlar Vergisi uygulamalar\u0131nda \u00f6nemli bir yer tutan binek otomobil gider k\u0131s\u0131tlamalar\u0131, ticari faaliyetlerin do\u011fas\u0131 gere\u011fi farkl\u0131la\u015fan durumlar kar\u015f\u0131s\u0131nda \u00e7e\u015fitli yorumlamalara konu olmaktad\u0131r. Bu ba\u011flamda, Isparta Defterdarl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 01.10.2025 tarihli \u00f6zelge, \u00f6zellikle hizmet sekt\u00f6r\u00fcnde faaliyet g\u00f6steren i\u015fletmeler i\u00e7in emsal te\u015fkil edecek nitelikte \u00f6nemli tespitler i\u00e7ermektedir. \u00d6zelgeye Konu Olan Durum: Bir motorlu kara ta\u015f\u0131tlar\u0131 bak\u0131m 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-1546","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1546","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=1546"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1546\/revisions"}],"predecessor-version":[{"id":1548,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1546\/revisions\/1548"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}