{"id":1563,"date":"2013-11-01T10:44:39","date_gmt":"2013-11-01T08:44:39","guid":{"rendered":"https:\/\/yilmazyildirim.com.tr\/test2\/?p=1563"},"modified":"2013-11-01T10:45:40","modified_gmt":"2013-11-01T08:45:40","slug":"gayrimenkul-satip-bir-tasla-13-kus-vurmanin-yolu","status":"publish","type":"post","link":"https:\/\/yilmazyildirim.com.tr\/test2\/gayrimenkul-satip-bir-tasla-13-kus-vurmanin-yolu.html","title":{"rendered":"Gayrimenkul sat\u0131p bir ta\u015fla 13 ku\u015f vurman\u0131n yolu"},"content":{"rendered":"

Ofis, d\u00fckk\u00e2n, otel, fabrika binas\u0131, arsa, arazi, \u015firket binas\u0131 ve depo gibi \u00fczerinde (aktifinde) kay\u0131tl\u0131 gayrimenkul\u00fc olanlar \u2018bir ta\u015fla 13 ku\u015f\u2019 vuruyorlar.<\/span><\/p>\n

D\u00fc\u015f\u00fck bedelle g\u00f6z\u00fcken gayrimenkul\u00fc, y\u00fcksek fiyata sat\u0131p ortaya \u00e7\u0131kan kazan\u00e7tan, kurumlar vergisi \u00f6demiyorlar, KDV de yok. B\u00f6ylece finansman sorununu \u00e7\u00f6z\u00fcyorlar.<\/span><\/p>\n

\u201cB\u00d6YLE bir yol var m\u0131?\u201d demeyin var!.. D\u00fc\u015f\u00fck bedelle g\u00f6z\u00fcken gayrimenkul\u00fc, y\u00fcksek fiyata sat\u0131yorsunuz ve ortaya \u00e7\u0131kan kazan\u00e7tan, kurumlar vergisi \u00f6demiyorsunuz. KDV de yok. Finansman sorununu \u00e7\u00f6z\u00fcyorsunuz. Satt\u0131\u011f\u0131n\u0131z gayrimenkul\u00fc belli bir s\u00fcre ile kiral\u0131yorsunuz. Kira s\u00fcresi bitince, gayrimenkul y\u00fcksek bir bedelle ama \u00f6deme yapmadan, \u015firketinize devrediliyor. Bu a\u015famada tapu harc\u0131 da \u00f6denmiyor.<\/span>
\n Daha neler neler..<\/span><\/p>\n

SATI\u015eIN DAYANILMAZ CAZ\u0130BES\u0130<\/strong><\/b><\/span><\/p>\n

Ofis, d\u00fckk\u00e2n, otel, fabrika binas\u0131, arsa, arazi, \u015firket binas\u0131 ve depo gibi \u00fczerinde (aktifinde)<\/strong> kay\u0131tl\u0131 gayrimenkul\u00fc olan ve \u00f6zellikle \u201cnakit ihtiyac\u0131\u201d <\/strong>bulunan ve \u201cbankalardan kredi almakta zorlanan\u201d<\/strong> \u015firketler, bu uygulamadan yararlanarak \u201cbir ta\u015fla 12-13 ku\u015f\u201d<\/strong> vurabilirler.
\n \u00d6rne\u011fin, i\u015fini b\u00fcy\u00fctmek isteyen ya da nakde ihtiyac\u0131 olan bir KOB\u0130, aktifinde 500 bin liraya kay\u0131tl\u0131 ama piyasa de\u011feri 10 milyon lira olan binas\u0131n\u0131; <\/span>
\n 1- Bir leasing \u015firketine 10 milyon liraya satar.<\/span>
\n 2- 10 milyon liray\u0131 tahsil edip, finansman sorununu \u00e7\u00f6zer.<\/span>
\n 3- Sat\u0131\u015ftan do\u011fan kazan\u00e7 Kurumlar Vergisine tabi olmaz.<\/span>
\n 4- Sat\u0131\u015f i\u015flemi KDV\u2019den de istisna tutulur.<\/span>
\n 5- Sat\u0131\u015f i\u015fleminde, binde 20 yerine binde 4.55 \u201ctapu harc\u0131\u201d <\/strong>al\u0131n\u0131r.<\/span>
\n 6- Sat\u0131\u015f\u0131n ard\u0131ndan, leasing \u015firketi ile s\u00f6zle\u015fme yaparak, satt\u0131\u011f\u0131 binay\u0131 kiralar.<\/span>
\n 7-.\u00d6dedi\u011fi faizleri defterine masraf yazar.<\/span>
\n 8- Kira \u00f6demesi KDV\u2019den istisna tutulur.<\/span>
\n 9- Bilan\u00e7osunda duran varl\u0131klar 500 bin lira azal\u0131rken, d\u00f6nen varl\u0131klar 10 milyon lira artm\u0131\u015f olur.<\/span>
\n 10- Bu tablo, kamu ihalelerinde \u00a0\u00a0\u015firketin rasyolar\u0131n\u0131 olumlu etkiler.<\/span>
\n 11- Kiralama s\u00fcresinin bitiminde, binay\u0131 geri al\u0131r. O a\u015famada para da \u00f6demez.<\/span>
\n 12- Binan\u0131n geri al\u0131m\u0131 da KDV\u2019den istisna.<\/span>
\n 13- Binay\u0131 \u015firket \u00fczerine al\u0131rken \u201ctapu harc\u0131\u201d<\/strong> da \u00f6demez.<\/span><\/p>\n

KURUMLAR VERG\u0130S\u0130 \u0130ST\u0130SNASI<\/strong><\/b><\/span><\/p>\n

\u015eirketlerin leasing \u015firketine gayrimenkulleri satmas\u0131ndan do\u011fan kazanc\u0131n, tamam\u0131n\u0131n kurumlar vergisinden istisna edilmesi i\u00e7in gayrimenkul\u00fcn \u201cen az iki tam y\u0131l s\u00fcreyle\u201d <\/strong>\u015firket aktifte bulunma
\n ko\u015fulu aranmaz (Bkz. Kurumlar Vergisi Kanunu\u2019nun 5\/(1)-e maddesinin 6495 say\u0131l\u0131 Kanun\u2019un 42.maddesiyle de\u011fi\u015fen \u015fekli).<\/strong>
\n<\/b>Yap\u0131lan son de\u011fi\u015fiklikle, gayrimenkul\u00fcn iki y\u0131l elde bulundurulmas\u0131na ba\u011fl\u0131 y\u00fczde 75 oran\u0131ndaki kurumlar vergisi istisnas\u0131, iki y\u0131l ko\u015fulu aranmadan y\u00fczde 100 istisnaya d\u00f6n\u00fc\u015ft\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

KDV \u0130ST\u0130SNASI<\/strong><\/b><\/span><\/p>\n

Leasing \u015firketine sat\u0131lan gayrimenkul, s\u00fcre ko\u015fulu aranmaks\u0131z\u0131n, KDV\u2019den de istisna olacak. Leasing \u015firketinin s\u00f6z konusu gayrimenkul\u00fc kiraya vermesi kar\u015f\u0131l\u0131\u011f\u0131nda ald\u0131\u011f\u0131 kira bedeli ve gayrimenkul\u00fc kirac\u0131ya geri sat\u0131\u015f\u0131 da KDV\u2019den istisna tutulacak (Bkz. KDV Kanunu Md.17\/4-y).<\/strong>
\n<\/b>KDV istisnas\u0131n\u0131n uygulanabilmesi i\u00e7in gayrimenkul\u00fcn, finansal kiralama \u015firketlerince bizzat kirac\u0131dan sat\u0131n al\u0131n\u0131p, geriye kiralanmas\u0131 ve kiralamaya konu gayrimenkul\u00fcn m\u00fclkiyetinin, s\u00f6zle\u015fme s\u00fcresi sonunda kirac\u0131ya devredilecek olmas\u0131 ko\u015fullar\u0131 aran\u0131yor.
\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, \u00f6zellikle finansman ihtiyac\u0131 olan ya da gayrimenkul\u00fc \u201cd\u00fc\u015f\u00fck de\u011ferle kay\u0131tl\u0131\u201d<\/strong> olan ve bunu \u201cg\u00fcncel de\u011ferine\u201d<\/strong> y\u00fckseltemeyen \u015firketler i\u00e7in \u201csat, kirala ve geri al\u201d<\/strong> y\u00f6ntemi son derece avantajl\u0131.<\/span><\/p>\n

KAYNAK:http:\/\/www.hurriyet.com.tr\/yazarlar\/24733309.asp#<\/a>
\nYazar :\u015e\u00fckr\u00fc KIZILOT<\/p>\n","protected":false},"excerpt":{"rendered":"

Ofis, d\u00fckk\u00e2n, otel, fabrika binas\u0131, arsa, arazi, \u015firket binas\u0131 ve depo gibi \u00fczerinde (aktifinde) kay\u0131tl\u0131 gayrimenkul\u00fc olanlar \u2018bir ta\u015fla 13 ku\u015f\u2019 vuruyorlar. D\u00fc\u015f\u00fck bedelle g\u00f6z\u00fcken gayrimenkul\u00fc, y\u00fcksek fiyata sat\u0131p ortaya \u00e7\u0131kan kazan\u00e7tan, kurumlar vergisi \u00f6demiyorlar, KDV de yok. B\u00f6ylece finansman sorununu \u00e7\u00f6z\u00fcyorlar. \u201cB\u00d6YLE bir yol var m\u0131?\u201d demeyin var!.. D\u00fc\u015f\u00fck bedelle g\u00f6z\u00fcken gayrimenkul\u00fc, y\u00fcksek fiyata […]<\/p>\n","protected":false},"author":0,"featured_media":1371,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi"],"_links":{"self":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/comments?post=1563"}],"version-history":[{"count":3,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1563\/revisions"}],"predecessor-version":[{"id":1566,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1563\/revisions\/1566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/media\/1371"}],"wp:attachment":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/media?parent=1563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/categories?post=1563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/tags?post=1563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}