{"id":1587,"date":"2026-01-16T15:57:11","date_gmt":"2026-01-16T15:57:11","guid":{"rendered":"https:\/\/zetunas.com\/?p=1587"},"modified":"2026-01-16T15:57:11","modified_gmt":"2026-01-16T15:57:11","slug":"harcama-kaleminin-sabit-yatirim-sayilmasi-ama-desteklenmemesi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/harcama-kaleminin-sabit-yatirim-sayilmasi-ama-desteklenmemesi\/","title":{"rendered":"Harcama Kaleminin &#8220;Sabit Yat\u0131r\u0131m&#8221; Say\u0131lmas\u0131 Ama Desteklenmemesi"},"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\/b64-1024x896.jpg\" alt=\"\" class=\"wp-image-1588\"\/><\/figure>\n\n\n\n<p>Baz\u0131 harcamalar projenin b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc (yat\u0131r\u0131m tutar\u0131n\u0131) tutturmak i\u00e7in say\u0131l\u0131r ama o kalemin kendisine te\u015fvik verilmez.<br><br>Durum:\u00a0Bir harcama kalemi (\u00f6rne\u011fin arazi-arsa veya bina-in\u015faat), asgari yat\u0131r\u0131m tutar\u0131n\u0131 (\u00f6rne\u011fin 12 Milyon TL&#8217;yi) tutturmak i\u00e7in hesaba kat\u0131l\u0131r ancak bu kalemler i\u00e7in G\u00fcmr\u00fck Vergisi Muafiyeti veya KDV \u0130stisnas\u0131 uygulanmaz.<br><br>\u00d6rnek:\u00a0Fabrika binas\u0131 yap\u0131yorsun, harcad\u0131\u011f\u0131n beton ve demir paras\u0131 yat\u0131r\u0131m tutar\u0131na dahil edilir (b\u00f6ylece 12 Milyon TL baraj\u0131n\u0131 a\u015fars\u0131n) ama \u00e7imentoyu al\u0131rken KDV \u00f6dersin, muafiyet yoktur. Sadece makine-te\u00e7hizat i\u00e7in muafiyet vard\u0131r.<br><br>YTB- K\u0131sa Notlar-2<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_harcama-kaleminin-sabit-yat%C4%B1r%C4%B1m-say%C4%B1lmas%C4%B1-activity-7400786924044537856-JSbj?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_harcama-kaleminin-sabit-yat%C4%B1r%C4%B1m-say%C4%B1lmas%C4%B1-activity-7400786924044537856-JSbj?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>Baz\u0131 harcamalar projenin b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc (yat\u0131r\u0131m tutar\u0131n\u0131) tutturmak i\u00e7in say\u0131l\u0131r ama o kalemin kendisine te\u015fvik verilmez. Durum:\u00a0Bir harcama kalemi (\u00f6rne\u011fin arazi-arsa veya bina-in\u015faat), asgari yat\u0131r\u0131m tutar\u0131n\u0131 (\u00f6rne\u011fin 12 Milyon TL&#8217;yi) tutturmak i\u00e7in hesaba kat\u0131l\u0131r ancak bu kalemler i\u00e7in G\u00fcmr\u00fck Vergisi Muafiyeti veya KDV \u0130stisnas\u0131 uygulanmaz. \u00d6rnek:\u00a0Fabrika binas\u0131 yap\u0131yorsun, harcad\u0131\u011f\u0131n beton ve demir paras\u0131 yat\u0131r\u0131m tutar\u0131na dahil [&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-1587","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1587","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=1587"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1587\/revisions"}],"predecessor-version":[{"id":1589,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1587\/revisions\/1589"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}