{"id":9123,"date":"2022-04-19T07:51:19","date_gmt":"2022-04-19T07:51:19","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=9123"},"modified":"2023-12-12T16:56:37","modified_gmt":"2023-12-12T13:56:37","slug":"mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar\/","title":{"rendered":"Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar"},"content":{"rendered":"

Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar<\/strong><\/p>\n

Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u2019da 29.03.2022 tarihinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu de\u011fi\u015fikliklere g\u00f6re konutlarda uygulanacak KDV oranlar\u0131 hakk\u0131nda bu bilgilendirme notunda de\u011finilecektir.<\/p>\n

    \n
  1. KENTSEL D\u00d6N\u00dc\u015e\u00dcM KAPSAMINDA \u0130N\u015eA ED\u0130LEN TA\u015eINMAZLARA UYGULANACAK KDV ORANLARINA \u0130L\u0130\u015eK\u0130N DE\u011e\u0130\u015e\u0130KL\u0130KLER NELERD\u0130R?<\/strong><\/li>\n<\/ol>\n

    Yap\u0131lan de\u011fi\u015fiklik ile “150 m2<\/sup>\u2019ye kadar olan konut teslimleri” ibaresi kentsel d\u00f6n\u00fc\u015f\u00fcm projeleri \u00e7er\u00e7evesinde yap\u0131lan konutlar\u0131n net alan\u0131n 150 m2 <\/sup>‘ye kadar olan k\u0131sm\u0131 olarak de\u011fi\u015ftirilmi\u015ftir. B\u00f6ylece bu tarz ta\u015f\u0131nmazlar\u0131n 150 m2<\/sup>‘ye kadar olan k\u0131s\u0131mlar\u0131 i\u00e7in KDV oran\u0131 %1 olmu\u015ftur. Ancak 150 m2 <\/sup>\u2019yi a\u015fan k\u0131s\u0131mlar i\u00e7in %18 KDV oran\u0131 uygulanacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n
    Kentsel D\u00f6n\u00fc\u015f\u00fcm Kapsam\u0131nda \u0130nsa Edilen Ta\u015f\u0131nmazlar\u0131n KDV Oran\u0131<\/strong><\/td>\n<\/tr>\n
    3.020.000 TL De\u011ferinde 151 m2<\/sup> Net Alana Sahip Bir Ta\u015f\u0131nmaz<\/td>\n<\/tr>\n
    Net Alan<\/strong><\/td>\n\u0130lk 150m2 <\/sup>i\u00e7in<\/td>\nKalan 1m2\u00a0 <\/sup>i\u00e7in<\/td>\n<\/tr>\n
    Sat\u0131\u015f Fiyat\u0131<\/strong><\/td>\n3.000.000 TL<\/td>\n20.000 TL<\/td>\n<\/tr>\n
    KDV Oran\u0131<\/strong><\/td>\n%1<\/td>\n%18<\/td>\n<\/tr>\n
    KDV<\/strong><\/td>\n30.000 TL<\/td>\n3.600 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    2. NET ALANI 150 METREKARE ALTINDA OLAN TA\u015eINMAZLARDA KDV NASIL HESAPLANIYOR?<\/strong><\/p>\n

    \u00a0<\/strong>\u00d6ncelikle yap\u0131lan de\u011fi\u015fiklikle birlikte net alan\u0131 150 m2<\/sup>\u2019ye kadar olan konutlar\u0131n tesliminde ilgili konutun KDV oran\u0131n hesaplanmas\u0131ndaki farkl\u0131 kriterler ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

    29.03.2022 tarihinde yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re, ta\u015f\u0131nmazlar\u0131n 150m2 <\/sup>\u2019ye kadar olan k\u0131sm\u0131 i\u00e7in uygulanacak KDV oran\u0131 %8 olarak belirlenmi\u015ftir. Bu net alan\u0131 a\u015fan k\u0131s\u0131mlar i\u00e7in ise uygulanacak KDV oran\u0131 %18\u2019dir.<\/p>\n

    \u00d6rne\u011fin 120 metrekare net alana sahip konutun net sat\u0131\u015f bedeli 1.000.000 TL ise uygulanacak KDV oran\u0131 %8\u2019den hesaplanarak 80.000 TL \u015feklinde \u00f6denecektir.<\/p>\n

    Net Alan\u0131 150 m2<\/sup><\/strong> \u00dczerinde Olan Ta\u015f\u0131nmazlar\u0131n KDV Oran\u0131<\/strong><\/p>\n\n\n\n\n\n\n\n
    1.700.000 TL De\u011ferinde 170 m2 <\/sup>\u00a0Net Alana Sahip Bir Ta\u015f\u0131nmaz<\/td>\n<\/tr>\n
    Net Alan<\/strong><\/td>\n\u0130lk 150m2\u00a0 <\/sup>i\u00e7in<\/td>\nKalan 20m2<\/sup> i\u00e7in<\/td>\n<\/tr>\n
    Sat\u0131\u015f Fiyat\u0131<\/strong><\/td>\n1.500.000 TL<\/td>\n200.000 TL<\/td>\n<\/tr>\n
    KDV Oran\u0131<\/strong><\/td>\n%8<\/td>\n%18<\/td>\n<\/tr>\n
    KDV<\/strong><\/td>\n120.000 TL<\/td>\n36.600 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.\u00a0ARSA\/ARAZ\u0130 ED\u0130N\u0130MLER\u0130NDE YEN\u0130 DE\u011e\u0130\u015e\u0130KL\u0130\u011eE G\u00d6RE KDV NASIL HESAPLANIR?<\/strong><\/p>\n

    \u00a0<\/strong>Yap\u0131lan de\u011fi\u015fiklikle birlikte arsa ve arazi sat\u0131\u015flar\u0131ndaki KDV hesaplamalar\u0131nda da bir yenilik s\u00f6z konusudur. Arsa ve arazi sat\u0131\u015flar\u0131nda de\u011fi\u015fikliklerden \u00f6nce KDV %18 olarak hesaplan\u0131rken bu oran %8\u2019e indirilmi\u015ftir.<\/p>\n

    \u00d6rnek olarak 1.000.000 TL net sat\u0131\u015f fiyat\u0131 olan bir arsan\u0131n KDV\u2019si de\u011fi\u015fikliklerden \u00f6nce 180.000 TL iken 80.000 TL\u2019ye d\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n

    4.\u00a0DE\u011e\u0130\u015e\u0130KL\u0130KLER NE ZAMANDAN \u0130T\u0130BAREN Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RMEKTED\u0130R?<\/strong><\/p>\n

    Cumhurba\u015fkan\u0131 karar\u0131nda yer alan ilgili h\u00fckme g\u00f6re yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girme tarihi, de\u011fi\u015fikli\u011fin yay\u0131mland\u0131\u011f\u0131 ay\u0131 izleyen ayd\u0131r. Bu durumda Mart 2022 tarihinde yay\u0131mlanan de\u011fi\u015fiklik, 01.04.2022 tarihinden itibaren uygulama alan\u0131 bulacakt\u0131r.<\/p>\n

    5.BU KARAR \u00d6NCES\u0130NDE ALINAN \u0130N\u015eAAT RUHSATLARI KAPSAMINDA \u0130N\u015eA ED\u0130LEN TA\u015eINMAZLAR, BU DE\u011e\u0130\u015e\u0130KL\u0130KLERDEN ETK\u0130LEN\u0130YOR MU?<\/strong><\/p>\n

    Yay\u0131mlanan de\u011fi\u015fiklik metni uyar\u0131nca, 29.03.2022 tarihinden \u00f6nce al\u0131nan in\u015faat ruhsatlar\u0131 kapsam\u0131nda in\u015fa edilen yap\u0131lar i\u00e7in bu de\u011fi\u015fiklikler uygulama alan\u0131 bulmayacakt\u0131r.<\/p>\n

    Bilgi ve de\u011ferlendirmelerinize sunulur,<\/em><\/p>","protected":false},"excerpt":{"rendered":"

    Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u2019da 29.03.2022 tarihinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu de\u011fi\u015fikliklere g\u00f6re konutlarda uygulanacak KDV oranlar\u0131 hakk\u0131nda bu bilgilendirme notunda de\u011finilecektir. KENTSEL D\u00d6N\u00dc\u015e\u00dcM KAPSAMINDA \u0130N\u015eA ED\u0130LEN TA\u015eINMAZLARA UYGULANACAK KDV ORANLARINA \u0130L\u0130\u015eK\u0130N DE\u011e\u0130\u015e\u0130KL\u0130KLER NELERD\u0130R? […]<\/p>","protected":false},"author":1,"featured_media":7997,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"class_list":["post-9123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gayrimenkul-hukuku"],"_links":{"self":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/9123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/comments?post=9123"}],"version-history":[{"count":0,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/9123\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media\/7997"}],"wp:attachment":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media?parent=9123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=9123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=9123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}