{"id":571,"date":"2024-05-11T19:44:37","date_gmt":"2024-05-11T19:44:37","guid":{"rendered":"https:\/\/zetunas.com\/?p=571"},"modified":"2025-06-12T07:01:35","modified_gmt":"2025-06-12T07:01:35","slug":"hibeler-gayrimenkuller","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2024\/05\/11\/hibeler-gayrimenkuller\/","title":{"rendered":"Hibeler ve Gayrimenkuller"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2024\/05\/3-1-1024x832.jpg\" alt=\"\" class=\"wp-image-1264\"\/><\/figure>\n\n\n\n<p>Gayrimenkullerin envantere al\u0131nd\u0131\u011f\u0131 hesap d\u00f6nemi sonuna kadar al\u0131nan hibelerin, bahse konu gayrimenkullerin maliyet bedelinden indirilmesi ve kalan de\u011ferin sabit yat\u0131r\u0131m\u0131n maliyet bedeli olarak aktife kaydedilmesi gerekmektedir.<\/p>\n\n\n\n<p>Gayrimenkullerin <strong>envantere al\u0131nd\u0131\u011f\u0131 hesap d\u00f6neminden sonra al\u0131nan<\/strong> hibelerin ise, s\u00f6z konusu gayrimenkul\u00fcn <strong>maliyet bedelinden indirilmesi<\/strong> veya ilgili d\u00f6nemde do\u011frudan <strong>has\u0131lat olarak<\/strong> dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Maliyet bedeli \u00fczerinden aktifle\u015ftirilen gayrimenkul\u00fcn, aktife girdi\u011fi y\u0131ldan itibaren genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde amortisman yoluyla itfas\u0131 m\u00fcmk\u00fcn bulunmakla birlikte, maliyet bedelinin, al\u0131nan hibelerin mahsup edilmesi veya harcamalar\u0131n s\u00f6z konusu hibelerden kar\u015f\u0131lanmas\u0131 nedeniyle, &#8220;0 (s\u0131f\u0131r)&#8221; olmas\u0131 durumunda, gayrimenkul\u00fcn iz bedeli \u00fczerinden aktife\/kay\u0131tlara al\u0131nmas\u0131 gerekti\u011finden, bu halde amortismana konu bir de\u011ferin bulunmayaca\u011f\u0131ndan s\u00f6z konusu gayrimenkul i\u00e7in amortisman ayr\u0131lamayacakt\u0131r.<\/p>\n\n\n\n<p>\u00d6rne\u011fin; 08.11.2023 tarihine kadar 100.000,00-TL olarak aktifle\u015ftirilmesi planlanan gayrimenkule ili\u015fkin 30.12.2023 tarihinde 80.000,00-TL tutarl\u0131 hibe alan bir m\u00fckellefin ilgili gayrimenkul\u00fc yasal kay\u0131tlar\u0131nda takip edece\u011fi maliyet bedeli (100.000,00-TL-80.000,00-TL=) 20.000,00-TL olacak ve 31.12.2023 tarihi itibariyle bu tutar \u00fczerinden amortisman hesaplanmas\u0131 gerekecektir. Amortisman oran\u0131n\u0131n 2% oldu\u011fu varsay\u0131m\u0131yla y\u0131l sonunda bu gayrimenkule ili\u015fkin ayr\u0131lacak amortisman tutar\u0131 (20.000,00-TL<em>2%=) 400,00-TL olacakt\u0131r. (400,00-TL<\/em>0,25=100-TL Kurumlar vergisini<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> azalt\u0131c\u0131 etki<\/mark>)<\/p>\n\n\n\n<p>Bu y\u00f6nde i\u015flem yap\u0131lmamas\u0131 durumunda (Hibenin maliyet bedelinden d\u00fc\u015f\u00fclmemesi ve al\u0131nan hibe tutar\u0131n\u0131n gelir yaz\u0131lmas\u0131); hem ilgili gayrimenkul 100.000,00-TL olarak aktifle\u015ftirilecek ve bu tutar \u00fczerinden (100.000,00-TL<em>2%=) 2.000,00-TL amortisman hesaplanacak (2.000,00-TL<\/em>0,25=500-TL Kurumlar vergisini <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">azalt\u0131c\u0131 etki<\/mark>) hem de al\u0131nan hibe tutar\u0131n\u0131n gelir yaz\u0131lmas\u0131 ile (80.000,00-TL<em>0,25=) 20.000,00-TL Kurumlar vergisi ((80.000,00-TL<\/em>0,25=) 20.000,00-TL Kurumlar vergisini <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">art\u0131r\u0131c\u0131 etki<\/mark>) g\u00fcndeme gelecektir.<\/p>\n\n\n\n<p>Hesap d\u00f6nemi sonunda kurumlar vergisine etkisi (20.000,00-TL-500=) 19.500,00-TL (Kurumlar Vergisini <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">art\u0131r\u0131c\u0131 etki<\/mark>) olma ihtimali g\u00fcndeme gelmektedir.<\/p>\n\n\n\n<p>Gayrimenkullerle do\u011frudan ilgili olmas\u0131 \u015fart\u0131yla, bunlar\u0131n envantere al\u0131nd\u0131\u011f\u0131 hesap d\u00f6nemi sonuna kadar al\u0131nan hibeler maliyet bedelinden <strong>indirilir<\/strong>. (Se\u00e7imlik hak bulunmamaktad\u0131r.) (213\/262-3)<\/p>\n\n\n\n<p>Not: Uygulamada; Gayrimenkul tan\u0131m\u0131, maliyet bedeli, aktife girme-aktifle\u015ftirme ve hibe hususlar\u0131 \u00f6nem arz edecektir.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gayrimenkullerin envantere al\u0131nd\u0131\u011f\u0131 hesap d\u00f6nemi sonuna kadar al\u0131nan hibelerin, bahse konu gayrimenkullerin maliyet bedelinden indirilmesi ve kalan de\u011ferin sabit yat\u0131r\u0131m\u0131n maliyet bedeli olarak aktife kaydedilmesi gerekmektedir. Gayrimenkullerin envantere al\u0131nd\u0131\u011f\u0131 hesap d\u00f6neminden sonra al\u0131nan hibelerin ise, s\u00f6z konusu gayrimenkul\u00fcn maliyet bedelinden indirilmesi veya ilgili d\u00f6nemde do\u011frudan has\u0131lat olarak dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Maliyet bedeli \u00fczerinden aktifle\u015ftirilen [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[10],"class_list":["post-571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat","tag-blog"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/571","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=571"}],"version-history":[{"count":7,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/571\/revisions"}],"predecessor-version":[{"id":1265,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/571\/revisions\/1265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media\/701"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}