{"id":6496,"date":"2024-02-13T15:58:25","date_gmt":"2024-02-13T12:58:25","guid":{"rendered":"https:\/\/es-exchange.com\/haberler\/?p=6496"},"modified":"2024-02-13T15:58:25","modified_gmt":"2024-02-13T12:58:25","slug":"degerli-konut-vergisi-beyanname-suresi-20-subatta-doluyor","status":"publish","type":"post","link":"https:\/\/es-exchange.com\/haberler\/?p=6496","title":{"rendered":"De\u011ferli konut vergisi beyanname s\u00fcresi 20 \u015eubat’ta doluyor"},"content":{"rendered":"
\n

\n\tGayrimenkul Hukuku Enstit\u00fcs\u00fc Ba\u015fkan\u0131 Ali Y\u00fcksel, 20 \u015eubat’ta sona erecek de\u011ferli konut vergisi beyanname s\u00fcrecine ili\u015fkin bilgi verdi.<\/p>\n

\n\tBu verginin 2019’da yap\u0131lan yasal de\u011fi\u015fiklikle 1319 say\u0131l\u0131 Emlak Vergisi Kanunu 29. maddesinde d\u00fczenlendi\u011fini an\u0131msatan Y\u00fcksel, d\u00fczenlemenin hen\u00fcz kamuoyunda yeterli oranda bilinmedi\u011fini s\u00f6yledi.<\/p>\n

\n\tY\u00fcksel, “Verginin konusu ‘konut’ olmas\u0131 sebebiyle bir\u00e7ok konut sahibinin vergi beyan ve \u00f6demesini atlama veya unutma ihtimali s\u00f6z konusudur. 2023 y\u0131l\u0131ndaki de\u011ferlerle sahip oldu\u011fu konutun de\u011feri 9 milyon 967 bin liray\u0131 ge\u00e7enlerin 20 \u015eubat’a kadar beyanname vermesi gerekiyor. Elbirli\u011fi m\u00fclkiyette (miras gibi) malikler m\u00fc\u015fterek veya ferdi beyanname de verebilirler. Ancak m\u00fc\u015fterek (payl\u0131) m\u00fclkiyette her payda\u015f ayr\u0131 verecektir.” dedi.<\/p>\n

\n\t“Tek ta\u015f\u0131nmaz\u0131 olanlar bu vergiden muaf”<\/strong><\/p>\n

\n\tAli Y\u00fcksel, \u00fclke s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar\u0131n muafiyet kapsam\u0131nda oldu\u011funu ve beyanname vermeyece\u011fini dile getirerek, \u015fu uyar\u0131larda bulundu:<\/p>\n

\n\t“Birden fazla dairesi oldu\u011fu halde dairelerin ayr\u0131 ayr\u0131 de\u011feri 9 milyon 967 bin liran\u0131n alt\u0131nda kalan kimseler de beyan etmeyecekler. \u00d6te yandan \u00f6zellikle \u0130stanbul, \u0130zmir ve Ankara gibi b\u00fcy\u00fck\u015fehirlerin \u00f6nde gelen semtlerinde yer alan daire, rezidans ve villalar y\u00fckselen fiyatlar sebebiyle de\u011ferli konut vergisine tabi hale gelmi\u015ftir.<\/p>\n

\n\tBodrum ve \u00c7e\u015fme gibi b\u00f6lgelerdeki yazl\u0131klar\u0131n fiyatlar\u0131 da \u00e7o\u011fu zaman bu vergi kapsam\u0131n\u0131 ge\u00e7mektedir. \u015eubat ay\u0131 sonuna kadar beyanname vermesi gerekti\u011fini bilmeyen daire sahipleri cezal\u0131 duruma d\u00fc\u015fecektir. Bu durum, malikleri vergi ka\u00e7a\u011f\u0131 sorumlusu yapaca\u011f\u0131 gibi, Maliye a\u00e7\u0131s\u0131ndan da tahsil edilmemi\u015f bir gelir s\u00f6z konusu olacakt\u0131r.”<\/p>\n

\n\tY\u00fcksel, beyanname verilmemesi halinde para cezas\u0131n\u0131n s\u00f6z konusu oldu\u011funun alt\u0131n\u0131 \u00e7izerek, ayl\u0131k y\u00fczde 3,5, y\u0131ll\u0131k ise y\u00fczde 42 gecikme faizi uyguland\u0131\u011f\u0131n bildirdi.<\/p>\n

\n\t“Beyannamenin vergi dairelerine verilmesi gerekiyor”<\/strong><\/p>\n

\n\tGayrimenkul Hukuku Enstit\u00fcs\u00fc Ba\u015fkan\u0131 Y\u00fcksel, emlak vergisi veren kimsenin konutu de\u011ferli ise ayr\u0131ca bu vergiyi de \u00f6demesi gerekti\u011fini belirterek, “Esas i\u015fi in\u015faat olan m\u00fcteahhitlerin bu i\u015fler sebebiyle kendisine d\u00fc\u015fen daireler elindeyse, hen\u00fcz satmam\u0131\u015f veya kiralamam\u0131\u015fsa beyan etmeyecek. Ancak el de\u011fi\u015ftirdi\u011finde vergiye tabi olacakt\u0131r.” \u015feklinde konu\u015ftu.<\/p>\n

\n\tBeyannamenin belediyelere de\u011fil Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 yetkili vergi dairesine verilmesi gerekti\u011fini dile getiren Y\u00fcksel, \u015fu bilgileri verdi:<\/p>\n

\n\t“Beyanname internet ortam\u0131nda verilebilmektedir. Vergi pe\u015fin \u00f6denebilece\u011fi gibi, 29 \u015eubat ve 31 A\u011fustos’a kadar iki e\u015fit taksitte de \u00f6denebilir. Bu de\u011ferlerde bir daireyi beyan d\u00f6nemi olan 2024 y\u0131l\u0131 \u015eubat ay\u0131ndan sonra sat\u0131n alan ya da elde eden kimse gelecek y\u0131l beyanname verecektir. Beyanname verilmesi ya da verginin \u00f6denmesinin hat\u0131rlat\u0131lmas\u0131 idare taraf\u0131ndan yap\u0131lmayacakt\u0131r. Beyanname haz\u0131rlan\u0131rken, belediyenin o sokaktaki binalar i\u00e7in verdi\u011fi emlak vergisi de\u011feri baz al\u0131nacakt\u0131r.”<\/p>\n

\n\tY\u00fcksel, 2022 y\u0131l\u0131nda beyanname vermeyen ve 2023 i\u00e7inde vergi bak\u0131m\u0131ndan cezal\u0131 duruma d\u00fc\u015fen ki\u015filerin pi\u015fmanl\u0131k uygulamas\u0131yla cezalardan k\u0131smi indirim yaparak vergi idaresi ile uzla\u015fabildi\u011fini anlatt\u0131.<\/p>\n

\n\t“Konutun de\u011ferine g\u00f6re 3 ayr\u0131 vergi oran\u0131 bulunuyor”<\/strong><\/p>\n

\n\tAli Y\u00fcksel, de\u011ferli konut vergisi i\u00e7in vergiye tabi matraha ili\u015fkin 3 ayr\u0131 oran bulundu\u011funu belirterek, “De\u011feri 9 milyon 967 bin lira ile 14 milyon 951 bin lira aras\u0131nda olanlar\u0131n 9 milyon 967 bin liray\u0131 a\u015fan bedel i\u00e7in binde 3 vergi \u00f6demesi gerekiyor.” diye konu\u015ftu.<\/p>\n

\n\tVergi uygulamas\u0131n\u0131n 14 milyon 952 bin lira ile 19 milyon 936 bin lira aras\u0131nda binde 6, 19 milyon 936 bin liradan fazla olan konutlarda ise binde 10 oldu\u011funu dile getiren Y\u00fcksel, “Tabii burada di\u011fer dilimlere giren b\u00f6l\u00fcmler i\u00e7in o oranlarda \u00f6deme yap\u0131lacak. Rakamlar beyan s\u00fcrecinde daha net bir \u015fekilde ortaya \u00e7\u0131kacakt\u0131r.” ifadelerini kulland\u0131.<\/p>\n

\n
ET\u0130KETLER<\/div>\n
\n Konut
\n Vergi\n <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Gayrimenkul Hukuku Enstit\u00fcs\u00fc Ba\u015fkan\u0131 Ali Y\u00fcksel, 20 \u015eubat’ta sona erecek de\u011ferli konut vergisi beyanname s\u00fcrecine…<\/p>\n","protected":false},"author":1,"featured_media":1316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[6326,1646,6327,356,6183,2013,1478],"class_list":["post-6496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-haberleri","tag-beyanname","tag-degerli","tag-doluyor","tag-konut","tag-subatta","tag-suresi","tag-vergisi"],"yoast_head":"\nDe\u011ferli konut vergisi beyanname s\u00fcresi 20 \u015eubat'ta doluyor - Es-Exchange Ekonomi Haberleri<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/es-exchange.com\/haberler\/?p=6496\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De\u011ferli konut vergisi beyanname s\u00fcresi 20 \u015eubat'ta doluyor - 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