{"id":22690,"date":"2022-04-26T12:13:32","date_gmt":"2022-04-26T12:13:32","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=22690"},"modified":"2022-06-09T13:42:14","modified_gmt":"2022-06-09T13:42:14","slug":"turkiyede-yerlesik-olmayanlara-uygulanan-kdvden-istisna-konut-ve-isyeri-teslimlerine-iliskin-satis-yasagi-suresi-uzatildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/04\/26\/turkiyede-yerlesik-olmayanlara-uygulanan-kdvden-istisna-konut-ve-isyeri-teslimlerine-iliskin-satis-yasagi-suresi-uzatildi\/","title":{"rendered":"T\u00fcrkiye&#8217;de Yerle\u015fik Olmayanlara Uygulanan KDV&#8217;den \u0130stisna Konut ve \u0130\u015fyeri Teslimlerine \u0130li\u015fkin Sat\u0131\u015f Yasa\u011f\u0131 S\u00fcresi Uzat\u0131ld\u0131"},"content":{"rendered":"<h2>7394 say\u0131l\u0131 Hazineye ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>Kanun<\/strong>\u201d) 15 Nisan 2022 tarih ve 31810 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mland\u0131. Kanun\u2019da \u00f6ng\u00f6r\u00fclen d\u00fczenlemelerden biri de belli durumlarda yabanc\u0131 ger\u00e7ek ve t\u00fczel ki\u015filer ile yurtd\u0131\u015f\u0131nda ya\u015fayan T\u00fcrk vatanda\u015flar\u0131na uygulanan katma de\u011fer vergisi (\u201c<strong>KDV<\/strong>\u201d) istisnas\u0131na ili\u015fkin sat\u0131\u015f yasa\u011f\u0131 s\u00fcresinde de\u011fi\u015fiklik yap\u0131lmas\u0131d\u0131r.<\/h2>\n<h3><strong>Kanun ne diyor?<\/strong><\/h3>\n<p>Kanun, 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nda (\u201c<strong>KDV Kanunu<\/strong>\u201d) birtak\u0131m de\u011fi\u015fiklikler \u00f6ng\u00f6rmektedir. Bu de\u011fi\u015fikliklerden biri de konut ve i\u015fyeri sat\u0131\u015flar\u0131nda yabanc\u0131 ger\u00e7ek ve t\u00fczel ki\u015filer ile yurtd\u0131\u015f\u0131nda ya\u015fayan T\u00fcrk vatanda\u015flar\u0131na uygulanabilecek KDV istisnas\u0131na ili\u015fkindir.<\/p>\n<p>KDV Kanunu uyar\u0131nca, konut veya i\u015f yerlerinin ilk tesliminde sat\u0131\u015f bedelinin d\u00f6viz olarak T\u00fcrkiye&#8217;ye getirilmesi \u015fart\u0131yla yabanc\u0131lara ve 6 aydan fazla s\u00fcre yurt d\u0131\u015f\u0131nda mukim T\u00fcrk vatanda\u015flar\u0131na KDV istisnas\u0131 uygulanmaktad\u0131r.<\/p>\n<p>Bu istisnadan yararlanarak konut ve i\u015fyeri teslim alan ki\u015filerin de\u011fi\u015fiklik \u00f6ncesi bu gayrimenkulleri istisnaya ili\u015fkin herhangi mali y\u00fcke katlanmaks\u0131z\u0131n tapu tescil tarihinden itibaren 1 y\u0131l ge\u00e7tikten sonra sat\u0131\u015fa konu etmeleri m\u00fcmk\u00fcn iken, de\u011fi\u015fiklikle birlikte bu s\u00fcre 3 y\u0131la \u00e7\u0131kart\u0131ld\u0131.<\/p>\n<p>Buna g\u00f6re, sat\u0131\u015f\u0131n tapu tescil tarihinden itibaren 3 y\u0131l i\u00e7inde ger\u00e7ekle\u015fmesi durumunda, zaman\u0131nda al\u0131nmayan KDV tecil faizi ile birlikte devri ger\u00e7ekle\u015ftiren taraf\u0131ndan \u00f6denecektir.<\/p>\n<p>De\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihi ise 1 May\u0131s 2022&#8217;dir.<\/p>\n<h3><strong>Sonu\u00e7:<\/strong><\/h3>\n<p>KDV istisnas\u0131 kapsam\u0131nda konut ve i\u015fyeri sat\u0131n alan ki\u015filere uygulanan sat\u0131\u015f\/devir yasa\u011f\u0131n\u0131n s\u00fcresinin 1 y\u0131ldan 3 y\u0131la artt\u0131r\u0131lmas\u0131, bu istisnan\u0131n cazibesini azaltmakla beraber KDV istisnas\u0131n\u0131n uygulamada suiistimal edilmesinin de \u00f6n\u00fcne ge\u00e7ilmesi ama\u00e7lanmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>7394 say\u0131l\u0131 Hazineye ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve [&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":[95,100],"class_list":["post-22690","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr","tag-real-estate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00fcrkiye&#039;de Yerle\u015fik Olmayanlara Uygulanan KDV&#039;den \u0130stisna Konut ve \u0130\u015fyeri Teslimlerine \u0130li\u015fkin Sat\u0131\u015f Yasa\u011f\u0131 S\u00fcresi Uzat\u0131ld\u0131<\/title>\n<meta name=\"description\" content=\"7394 say\u0131l\u0131 Hazineye ait Ta\u015f\u0131nmaz 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