{"id":8220,"date":"2024-05-15T12:30:16","date_gmt":"2024-05-15T09:30:16","guid":{"rendered":"https:\/\/es-exchange.com\/haberler\/?p=8220"},"modified":"2024-05-15T12:30:16","modified_gmt":"2024-05-15T09:30:16","slug":"engelli-vatandaslara-bircok-alanda-vergi-avantaji-saglaniyor","status":"publish","type":"post","link":"https:\/\/es-exchange.com\/haberler\/?p=8220","title":{"rendered":"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor"},"content":{"rendered":"
\n

\n\tHazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Engelliler Haftas\u0131 dolay\u0131s\u0131yla “Engelliler \u0130\u00e7in Vergi Rehberi” haz\u0131rlad\u0131.<\/p>\n

\n\tEngellilere \u00e7e\u015fitli vergilerden istisna olma imkan\u0131 sa\u011flan\u0131yor.<\/p>\n

\n\tYetkili hastanelerce d\u00fczenlenen ve Merkez Sa\u011fl\u0131k Kurulunca de\u011ferlendirilerek karara ba\u011flanan raporlar vergi indirimi uygulamalar\u0131nda dikkate al\u0131n\u0131yor.<\/p>\n

\n\t\u00c7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn asgari y\u00fczde 80’ini kaybedenler birinci, y\u00fczde 60’\u0131n\u0131 kaybedenler ikinci, y\u00fczde 40’\u0131n\u0131 kaybedenler ise \u00fc\u00e7\u00fcnc\u00fc derece engelli olarak de\u011ferlendiriliyor.<\/p>\n

\n\tEngellilik indirimi uygulamas\u0131<\/h2>\n

\n\tGelir Vergisi Kanunu’na g\u00f6re engellilik indirimi uygulamas\u0131ndan, engelli \u00fccretli ile bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli ki\u015fi bulunan \u00fccretli, engelli serbest meslek erbab\u0131 ile bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli ki\u015fi bulunan serbest meslek erbab\u0131 yararlanabiliyor.<\/p>\n

\n\tBu kapsamda, birinci derece engelliler i\u00e7in ayl\u0131k 6 bin 900 lira, ikinci derece engelliler i\u00e7in 4 bin lira, \u00fc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in 1700 lira engellilik indirimi uygulan\u0131yor. B\u00f6ylece, birinci derece engellilere y\u0131ll\u0131k 82 bin 800 lira, ikinci derecedekilere 48 bin lira, \u00fc\u00e7\u00fcnc\u00fc derecedekilere 20 bin 400 lira engellilik indirimi sa\u011flanm\u0131\u015f oluyor.<\/p>\n

\n\tG\u00fcmr\u00fck vergisi muafiyeti<\/h2>\n

\n\tEngellilerin hayatlar\u0131n\u0131 kolayla\u015ft\u0131rmak i\u00e7in ki\u015fisel kullan\u0131m\u0131na mahsus \u00f6zel olarak \u00fcretilen motorlu ya da motorsuz koltuk, bisiklet ve di\u011fer e\u015fya, malul ve engellilerin araca binip inmesiyle ta\u015f\u0131nmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131c\u0131 tertibat\u0131 bulunan motorlu kara vas\u0131talar\u0131, motosiklet ve motor silindir hacmi 1600 cc’ye kadar olan 3 y\u0131ldan eski olmayan otomobillere g\u00fcmr\u00fck vergisi muafiyeti tan\u0131n\u0131yor.<\/p>\n

\n\tBu ara\u00e7lar\u0131n engelli ki\u015fi taraf\u0131ndan, ba\u015fka bir engelliye herhangi bir s\u00fcre k\u0131s\u0131t\u0131 bulunmaks\u0131z\u0131n ve g\u00fcmr\u00fck vergileri tahsil edilmeksizin devri ger\u00e7ekle\u015ftirilebiliyor. Engelli ki\u015fice, engelli olmayan ba\u015fka bir ki\u015fiye sat\u0131\u015f\u0131, serbest dola\u015f\u0131ma girdi\u011fi tarihten itibaren 3 y\u0131l ge\u00e7meden m\u00fcmk\u00fcn olmuyor. Ara\u00e7lar\u0131n serbest dola\u015f\u0131ma girdi\u011fi tarihten itibaren 3-10 y\u0131l aras\u0131nda engelli olmayan ba\u015fka bir ki\u015fiye sat\u0131\u015f\u0131nda g\u00fcmr\u00fck vergileri tahsil ediliyor, 10 y\u0131l sonras\u0131nda, s\u00f6z konusu ara\u00e7lar\u0131n sat\u0131\u015f\u0131nda ise g\u00fcmr\u00fck vergisi uygulanm\u0131yor.<\/p>\n

\n\tEngellilik derecesi y\u00fczde 90 ve \u00fczerindekilere \u00d6TV istisnas\u0131<\/h2>\n

\n\tYurt i\u00e7inden sat\u0131n al\u0131nan ta\u015f\u0131tlarda engellilere \u00d6TV avantaj\u0131 sa\u011flan\u0131yor.<\/p>\n

\n\tEngellilik derecesi y\u00fczde 90 veya daha fazla olan malul veya engellilerce, 5 y\u0131lda bir defaya mahsus olmak \u00fczere, ilk iktisab\u0131 \u00d6TV’den m\u00fcstesna tutuluyor. Bu istisnadan yararlanmak i\u00e7in ta\u015f\u0131t\u0131n \u00f6zel tertibatl\u0131 olmas\u0131, malul veya engellinin ta\u015f\u0131t\u0131 bizzat kullanmas\u0131 \u015fart\u0131 aranm\u0131yor.<\/p>\n

\n\tBu y\u0131l i\u00e7in motor silindir hacmine bak\u0131lmaks\u0131z\u0131n, hesaplanmas\u0131 gereken \u00d6TV ve di\u011fer her t\u00fcrl\u00fc vergiler dahil bedeli 2024 y\u0131l\u0131 i\u00e7in 1 milyon 591 bin 200 liran\u0131n alt\u0131nda olan binek otomobil, panelvan, pikap, arazi ta\u015f\u0131t\u0131, ATV, cip, stey\u015f\u0131n vagon gibi ta\u015f\u0131tlar\u0131n ilk iktisab\u0131 \u00d6TV’den istisna tutuluyor.<\/p>\n

\n\tMTV, KDV ve konut vergisi istisnalar\u0131<\/h2>\n

\n\tAyr\u0131ca engellilik dereceleri y\u00fczde 90 ve daha fazla olan malul ve engellilerin isimlerine kay\u0131tl\u0131 ta\u015f\u0131tlar ile di\u011fer malul ve engellilerin, bu durumlar\u0131na uygun hale getirilmi\u015f \u00f6zel tertibatl\u0131 ta\u015f\u0131tlar MTV’den istisna tutuluyor.<\/p>\n

\n\tKatma De\u011fer Vergisi Kanunu’na g\u00f6re, engellilerin e\u011fitimleri, meslekleri, g\u00fcnl\u00fck ya\u015famlar\u0131 i\u00e7in \u00f6zel olarak \u00fcretilmi\u015f her t\u00fcrl\u00fc ara\u00e7-gere\u00e7 ve \u00f6zel bilgisayar programlar\u0131n\u0131n teslimi de KDV’den istisna olarak de\u011ferlendiriliyor.<\/p>\n

\n\tMalul ve engellilere emlak vergisinde de kolayl\u0131k sa\u011flan\u0131yor. T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde br\u00fct 200 metrekareyi ge\u00e7meyen tek meskene veya tek meskende hisseye sahip olan engelliler, indirimli bina vergisi avantaj\u0131ndan yararlanarak emlak vergisi \u00f6demiyor.<\/p>\n

\n\tEngellilerin i\u015flemleri EV\u0130S ile k\u0131sa s\u00fcrede ger\u00e7ekle\u015fiyor<\/h2>\n

\n\tEngelli Vergi \u0130ndirim Sistemi’yle (EV\u0130S) engelli vatanda\u015flar vergi indirimiyle ilgili i\u015flemlerini elektronik ortamda takip edebiliyorlar. Bu sistem sayesinde, engellilik indiriminden faydalanmak isteyen vatanda\u015flar\u0131n ba\u015fvurular\u0131, TC kimlik numaras\u0131, i\u015fveren vergi kimlik numaras\u0131, rapor tarih ve say\u0131s\u0131 gibi bilgiler girilerek kolayca olu\u015fturulabiliyor.<\/p>\n

\n\tEngellilik indiriminden faydalanmak \u00fczere engellilik derecesinin tespitine ili\u015fkin gerek EV\u0130S \u00fczerinden gerekse ba\u015fvuru dilek\u00e7eleriyle 2023’te toplam 89 bin 106 ba\u015fvuru yap\u0131l\u0131rken, bunlar\u0131n tamam\u0131na yak\u0131n\u0131 sonu\u00e7land\u0131r\u0131ld\u0131.<\/p>\n

\n
ET\u0130KETLER<\/div>\n
\n Engelliler
\n Vergi
\n Hazine ve Maliye Bakanl\u0131\u011f\u0131\n <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Engelliler Haftas\u0131 dolay\u0131s\u0131yla “Engelliler \u0130\u00e7in Vergi Rehberi”…<\/p>\n","protected":false},"author":1,"featured_media":8221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[6082,1947,965,643,7398,7032,2045],"class_list":["post-8220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-haberleri","tag-alanda","tag-avantaji","tag-bircok","tag-engelli","tag-saglaniyor","tag-vatandaslara","tag-vergi"],"yoast_head":"\nEngelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor - 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=8220\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor - Es-Exchange Ekonomi Haberleri\" \/>\n<meta property=\"og:description\" content=\"Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Engelliler Haftas\u0131 dolay\u0131s\u0131yla “Engelliler \u0130\u00e7in Vergi Rehberi”...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/es-exchange.com\/haberler\/?p=8220\" \/>\n<meta property=\"og:site_name\" content=\"Es-Exchange Ekonomi Haberleri\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-15T09:30:16+00:00\" \/>\n<meta name=\"author\" content=\"SysAdmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"SysAdmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/?p=8220\",\"url\":\"https:\/\/es-exchange.com\/haberler\/?p=8220\",\"name\":\"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor - Es-Exchange Ekonomi Haberleri\",\"isPartOf\":{\"@id\":\"https:\/\/es-exchange.com\/haberler\/#website\"},\"datePublished\":\"2024-05-15T09:30:16+00:00\",\"dateModified\":\"2024-05-15T09:30:16+00:00\",\"author\":{\"@id\":\"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc\"},\"breadcrumb\":{\"@id\":\"https:\/\/es-exchange.com\/haberler\/?p=8220#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/es-exchange.com\/haberler\/?p=8220\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/?p=8220#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/es-exchange.com\/haberler\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/#website\",\"url\":\"https:\/\/es-exchange.com\/haberler\/\",\"name\":\"Es-Exchange Ekonomi Haberleri\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/es-exchange.com\/haberler\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc\",\"name\":\"SysAdmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g\",\"caption\":\"SysAdmin\"},\"sameAs\":[\"https:\/\/es-exchange.com\/haberler\"],\"url\":\"https:\/\/es-exchange.com\/haberler\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor - Es-Exchange Ekonomi Haberleri","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/es-exchange.com\/haberler\/?p=8220","og_locale":"tr_TR","og_type":"article","og_title":"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor - Es-Exchange Ekonomi Haberleri","og_description":"Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, Engelliler Haftas\u0131 dolay\u0131s\u0131yla “Engelliler \u0130\u00e7in Vergi Rehberi”...","og_url":"https:\/\/es-exchange.com\/haberler\/?p=8220","og_site_name":"Es-Exchange Ekonomi Haberleri","article_published_time":"2024-05-15T09:30:16+00:00","author":"SysAdmin","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"SysAdmin","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/es-exchange.com\/haberler\/?p=8220","url":"https:\/\/es-exchange.com\/haberler\/?p=8220","name":"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor - Es-Exchange Ekonomi Haberleri","isPartOf":{"@id":"https:\/\/es-exchange.com\/haberler\/#website"},"datePublished":"2024-05-15T09:30:16+00:00","dateModified":"2024-05-15T09:30:16+00:00","author":{"@id":"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc"},"breadcrumb":{"@id":"https:\/\/es-exchange.com\/haberler\/?p=8220#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/es-exchange.com\/haberler\/?p=8220"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/es-exchange.com\/haberler\/?p=8220#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/es-exchange.com\/haberler"},{"@type":"ListItem","position":2,"name":"Engelli vatanda\u015flara bir\u00e7ok alanda vergi avantaj\u0131 sa\u011flan\u0131yor"}]},{"@type":"WebSite","@id":"https:\/\/es-exchange.com\/haberler\/#website","url":"https:\/\/es-exchange.com\/haberler\/","name":"Es-Exchange Ekonomi Haberleri","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/es-exchange.com\/haberler\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/158dd5fa81df3834f5b3789301ac67bc","name":"SysAdmin","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/es-exchange.com\/haberler\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/97e85c10026bf595e73c516bd77b6b8763a73b584e665e0c1425bd2e7295d7b6?s=96&d=mm&r=g","caption":"SysAdmin"},"sameAs":["https:\/\/es-exchange.com\/haberler"],"url":"https:\/\/es-exchange.com\/haberler\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/posts\/8220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8220"}],"version-history":[{"count":0,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/posts\/8220\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=\/wp\/v2\/media\/8221"}],"wp:attachment":[{"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/es-exchange.com\/haberler\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}