{"id":1608,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1608"},"modified":"2026-01-20T16:41:43","modified_gmt":"2026-01-20T16:41:43","slug":"yazilim-ve-gayri-maddi-hak-siniri","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/yazilim-ve-gayri-maddi-hak-siniri\/","title":{"rendered":"Yaz\u0131l\u0131m ve Gayri Maddi Hak S\u0131n\u0131r\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\/b71-1024x896.jpg\" alt=\"\" class=\"wp-image-1609\"\/><\/figure>\n\n\n\n<p>Yat\u0131r\u0131m\u0131n ana konusu teknoloji olsa bile, elle tutulmayan (soyut) varl\u0131klar i\u00e7in harcanabilecek tutar\u0131n bir tavan\u0131 vard\u0131r.<br><br>Durum:\u00a0Bir yat\u0131r\u0131m konusu destekleniyor olabilir ancak yat\u0131r\u0131m b\u00fct\u00e7esindeki lisans, yaz\u0131l\u0131m, know-how gibi &#8220;maddi olmayan duran varl\u0131k&#8221; harcamalar\u0131, toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n belirli bir oran\u0131n\u0131 a\u015farsa, a\u015fan k\u0131s\u0131m desteklenmez.<br><br>\u00d6rnek:\u00a0100 Milyon TL&#8217;lik bir yat\u0131r\u0131m\u0131n var. Bunun 50 Milyon TL&#8217;sini lisans ve yaz\u0131l\u0131ma harcad\u0131n. Devlet diyor ki &#8220;Maddi olmayan varl\u0131klar toplam\u0131n %25&#8217;ini (VEYA D\u0130J\u0130TAL D\u00d6N\u00dc\u015e\u00dcM \u0130SE TAMAMINI) ge\u00e7emez&#8221;. E\u011fer normal bir yat\u0131r\u0131msa %25 s\u0131n\u0131r\u0131n\u0131 a\u015fan yaz\u0131l\u0131m paras\u0131na te\u015fvik vermez.<br><br>YTB- K\u0131sa Notlar-5<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_yaz%C4%B1l%C4%B1m-ve-gayri-maddi-hak-s%C4%B1n%C4%B1r%C4%B1-yat%C4%B1r%C4%B1m%C4%B1n-activity-7402953699024773120-2ssA?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_yaz%C4%B1l%C4%B1m-ve-gayri-maddi-hak-s%C4%B1n%C4%B1r%C4%B1-yat%C4%B1r%C4%B1m%C4%B1n-activity-7402953699024773120-2ssA?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>Yat\u0131r\u0131m\u0131n ana konusu teknoloji olsa bile, elle tutulmayan (soyut) varl\u0131klar i\u00e7in harcanabilecek tutar\u0131n bir tavan\u0131 vard\u0131r. Durum:\u00a0Bir yat\u0131r\u0131m konusu destekleniyor olabilir ancak yat\u0131r\u0131m b\u00fct\u00e7esindeki lisans, yaz\u0131l\u0131m, know-how gibi &#8220;maddi olmayan duran varl\u0131k&#8221; harcamalar\u0131, toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n belirli bir oran\u0131n\u0131 a\u015farsa, a\u015fan k\u0131s\u0131m desteklenmez. \u00d6rnek:\u00a0100 Milyon TL&#8217;lik bir yat\u0131r\u0131m\u0131n var. Bunun 50 Milyon TL&#8217;sini lisans [&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-1608","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1608","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=1608"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1608\/revisions"}],"predecessor-version":[{"id":1610,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1608\/revisions\/1610"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}