{"id":18680,"date":"2021-02-05T09:41:46","date_gmt":"2021-02-05T09:41:46","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=18680"},"modified":"2022-06-09T13:14:25","modified_gmt":"2022-06-09T13:14:25","slug":"gelir-ve-kurumlar-vergisi-mukelleflerine-finansman-gider-kisitlamasi-getirildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/02\/05\/gelir-ve-kurumlar-vergisi-mukelleflerine-finansman-gider-kisitlamasi-getirildi\/","title":{"rendered":"Gelir ve Kurumlar Vergisi M\u00fckelleflerine Finansman Gider K\u0131s\u0131tlamas\u0131 Getirildi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>04.02.2021 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 3490 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;) ile 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 41\/1-(9) maddesi ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 11\/1-(i) maddesinde yer alan finansman gider k\u0131s\u0131tlamas\u0131na i\u015flerlik kazand\u0131r\u0131ld\u0131.<\/p>\n<p><strong>Karar Ne Anlama Geliyor?<\/strong><\/p>\n<p>Karar uyar\u0131nca, finansman gider k\u0131s\u0131tlamas\u0131 a\u015fa\u011f\u0131daki \u015fekilde d\u00fczenlendi:<\/p>\n<ul>\n<li>Kullan\u0131lan yabanc\u0131 kaynaklar\u0131 \u00f6z kaynaklar\u0131n\u0131 a\u015fan gelir vergisi m\u00fckellefi i\u015fletmelerde, sadece a\u015fan k\u0131sma uygulanmak \u00fczere, i\u015fletmede kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, kar pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n %10&#8217;u gider olarak indirilemeyecek. Ancak, yat\u0131r\u0131m\u0131n maliyetine eklenen gider ve maliyet unsurlar\u0131 bu k\u0131s\u0131tlamaya tabi olmayacak.<\/li>\n<li>Kredi kurulu\u015flar\u0131, finansal kurulu\u015flar, finansal kiralama, faktoring ve finansman \u015firketleri d\u0131\u015f\u0131nda, kullan\u0131lan yabanc\u0131 kaynaklar\u0131 \u00f6z kaynaklar\u0131n\u0131 a\u015fan kurumlar vergisi m\u00fckellefi i\u015fletmelerde, sadece a\u015fan k\u0131sma uygulanmak \u00fczere, i\u015fletmede kullan\u0131lan yabanc\u0131 kaynaklara ili\u015fkin faiz, komisyon, vade fark\u0131, kar pay\u0131, kur fark\u0131 ve benzeri adlar alt\u0131nda yap\u0131lan gider ve maliyet unsurlar\u0131 toplam\u0131n\u0131n %10&#8217;u gider olarak indirilemeyecek. Ancak, yat\u0131r\u0131m\u0131n maliyetine eklenen gider ve maliyet unsurlar\u0131 bu k\u0131s\u0131tlamaya tabi olmayacak.<\/li>\n<\/ul>\n<p>Finansman gider k\u0131s\u0131tlanmas\u0131na ili\u015fkin d\u00fczenleme 01.01.2021 itibariyle ba\u015flayan vergilendirme d\u00f6nemi kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde (04.02.2021) y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Getirilen finansman gider k\u0131s\u0131tlamas\u0131yla, i\u015fletmelerde bor\u00e7 kullan\u0131m\u0131 ve buna ba\u011fl\u0131 olarak faiz, komisyon, kur fark\u0131 gibi giderlerin azalt\u0131lmas\u0131 ve \u015firketlerde nakit sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indirimi deste\u011fi de g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda \u00f6z kaynakla finansman\u0131n vergisel y\u00f6nden daha cazip k\u0131l\u0131nmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. Bu kapsamda, i\u015fletmesinde yabanc\u0131 kaynak kullanan gelir ve kurumlar vergisi m\u00fckelleflerinin, ileride yay\u0131mlanacak ikincil mevzuat d\u00fczenlemelerini de dikkate alarak s\u00f6z konusu finansman gider k\u0131s\u0131tlamas\u0131na tabi olup olmad\u0131klar\u0131n\u0131 belirlemelerini ve bu y\u00f6nde gerekli aksiyonlar\u0131 almalar\u0131n\u0131 \u00f6neriyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 04.02.2021 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 3490 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;Karar&#8220;) ile 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 41\/1-(9) maddesi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-18680","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gelir ve Kurumlar Vergisi M\u00fckelleflerine Finansman Gider K\u0131s\u0131tlamas\u0131 Getirildi<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 04.02.2021 tarihli Resmi Gazete&#039;de yay\u0131mlanan 3490 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&quot;Karar&quot;) ile 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 41\/1-(9)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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