{"id":1611,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1611"},"modified":"2026-01-20T16:42:00","modified_gmt":"2026-01-20T16:42:00","slug":"enerji-yatirimlarinda-vergi-indirimi-istisnasi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/enerji-yatirimlarinda-vergi-indirimi-istisnasi\/","title":{"rendered":"Enerji Yat\u0131r\u0131mlar\u0131nda Vergi \u0130ndirimi \u0130stisnas\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\/b72-1024x896.jpg\" alt=\"\" class=\"wp-image-1612\"\/><\/figure>\n\n\n\n<p>Yat\u0131r\u0131m &#8220;Hedef Yat\u0131r\u0131mlar&#8221; kapsam\u0131nda olsa bile, enerji \u00fcretimi s\u00f6z konusuysa B\u0130R KISIM vergi avantaj\u0131 kapat\u0131lm\u0131\u015f olabilir.<br><br>Durum:\u00a0Bir yat\u0131r\u0131m konusu &#8220;Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi&#8221; kapsam\u0131nda olabilir ancak yat\u0131r\u0131m\u0131n konusu elektrik \u00fcretimi ise &#8220;Vergi \u0130ndirimi&#8221; deste\u011finden yararlanamaz, sadece di\u011fer destekleri (KDV, G\u00fcmr\u00fck vb.) al\u0131r.<br><br>\u00d6rnek:\u00a0G\u00fcne\u015f enerjisi santrali (GES) kuruyorsun. &#8220;Hedef Yat\u0131r\u0131m&#8221; say\u0131l\u0131yorsun ama mevzuat diyor ki; &#8220;Elektrik \u00fcretim yat\u0131r\u0131mlar\u0131 vergi indirimi deste\u011finden yararlanamaz&#8221;. Sadece makineyi KDV&#8217;siz al\u0131rs\u0131n, Kurumlar Vergisinden d\u00fc\u015femezsin.<br><br>Yazar Not: Bu konu (Enerji Yat\u0131r\u0131mlar\u0131) ilerleyen d\u00f6nemlerde \u00e7ok\u00e7a i\u015flenecektir.<br><br>YTB- K\u0131sa Notlar-6<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_enerji-yat%C4%B1r%C4%B1mlar%C4%B1nda-vergi-i%CC%87ndirimi-i%CC%87stisnas%C4%B1-activity-7403319883846946816-UquI?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_enerji-yat%C4%B1r%C4%B1mlar%C4%B1nda-vergi-i%CC%87ndirimi-i%CC%87stisnas%C4%B1-activity-7403319883846946816-UquI?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 &#8220;Hedef Yat\u0131r\u0131mlar&#8221; kapsam\u0131nda olsa bile, enerji \u00fcretimi s\u00f6z konusuysa B\u0130R KISIM vergi avantaj\u0131 kapat\u0131lm\u0131\u015f olabilir. Durum:\u00a0Bir yat\u0131r\u0131m konusu &#8220;Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi&#8221; kapsam\u0131nda olabilir ancak yat\u0131r\u0131m\u0131n konusu elektrik \u00fcretimi ise &#8220;Vergi \u0130ndirimi&#8221; deste\u011finden yararlanamaz, sadece di\u011fer destekleri (KDV, G\u00fcmr\u00fck vb.) al\u0131r. \u00d6rnek:\u00a0G\u00fcne\u015f enerjisi santrali (GES) kuruyorsun. &#8220;Hedef Yat\u0131r\u0131m&#8221; say\u0131l\u0131yorsun ama mevzuat diyor ki; &#8220;Elektrik [&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-1611","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1611","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=1611"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1611\/revisions"}],"predecessor-version":[{"id":1613,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1611\/revisions\/1613"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}