{"id":28242,"date":"2024-12-03T13:14:27","date_gmt":"2024-12-03T13:14:27","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=28242"},"modified":"2024-12-03T13:14:27","modified_gmt":"2024-12-03T13:14:27","slug":"istirak-hissesi-satis-kazancina-iliskin-istisna-orani-azaltildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/12\/03\/istirak-hissesi-satis-kazancina-iliskin-istisna-orani-azaltildi\/","title":{"rendered":"\u0130\u015ftirak Hissesi Sat\u0131\u015f Kazanc\u0131na \u0130li\u015fkin \u0130stisna Oran\u0131 Azalt\u0131ld\u0131"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;nun (&#8220;<strong>Kurumlar Vergisi Kanunu<\/strong>&#8220;) 5\/1-(e) maddesinde yer alan i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131na ili\u015fkin istisna oran\u0131, 27 Kas\u0131m 2024 tarih ve 32735 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 9160 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Cumhurba\u015fkan\u0131 Karar\u0131<\/strong>&#8220;) ile %75&#8217;ten %50&#8217;ye d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n<p><strong>Karar Neyi D\u00fczenliyor?<\/strong><\/p>\n<p>Kurumlar Vergisi Kanunu&#8217;nun 5\/1-(e) maddesi uyar\u0131nca kurumlar\u0131n en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan \u00a0i\u015ftirak hisseleri ile ayn\u0131 s\u00fcreyle sahip olduklar\u0131 kurucu senetleri, intifa senetleri, r\u00fc\u00e7han haklar\u0131 ve ayn\u0131 f\u0131kran\u0131n (a) bendi kapsam\u0131nda istisna kazan\u00e7lar\u0131na kaynak olu\u015fturan yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131l\u0131m paylar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan \u00a0kazan\u00e7lar\u0131n %75&#8217;lik k\u0131sm\u0131, a\u015fa\u011f\u0131daki \u00fc\u00e7 \u015fart\u0131n da sa\u011flanmas\u0131 kayd\u0131yla, kurumlar vergisinden istisna tutulmaktayd\u0131:<\/p>\n<ul>\n<li>Sat\u0131\u015f nedeniyle elde edilen kazan\u00e7lar\u0131n be\u015f y\u0131l boyunca pasifte \u00f6zel bir fon hesab\u0131nda takip edilmesi,<\/li>\n<li>Sat\u0131\u015f bedelinin sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 izleyen ikinci takvim y\u0131l\u0131n\u0131n sonuna kadar tahsil edilmesi,<\/li>\n<li>\u00d6zel bir fon hesab\u0131nda tutulmas\u0131 gereken kazan\u00e7lar\u0131n, be\u015f y\u0131l i\u00e7inde fon hesab\u0131ndan ba\u015fka bir hesaba (sermayeye ilave hari\u00e7) aktar\u0131lmamas\u0131, i\u015fletmeden \u00e7ekilmemesi ve dar m\u00fckellef kurumlar taraf\u0131ndan yurt d\u0131\u015f\u0131na transfer edilmemesi.<\/li>\n<\/ul>\n<p>An\u0131lan maddenin ikinci f\u0131kras\u0131 uyar\u0131nca Cumhurba\u015fkan\u0131&#8217;na bu maddede yer alan vergi y\u00fck\u00fcne ili\u015fkin oranlar\u0131 s\u0131f\u0131ra kadar indirme veya kurumlar vergisi oran\u0131na kadar art\u0131rma, di\u011fer oranlar\u0131 ayr\u0131 ayr\u0131 veya birlikte s\u0131f\u0131ra kadar indirme veya %100&#8217;e kadar art\u0131rma yetkisi verilmi\u015ftir. Bu yetkiye istinaden yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131 ile i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131na ili\u015fkin istisna oran\u0131 %75&#8217;ten %50&#8217;ye d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n<p>Cumhurba\u015fkan\u0131 Karar\u0131, yay\u0131m tarihi olan 27 Kas\u0131m 2024&#8217;te y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Cumhurba\u015fkan\u0131 Karar\u0131&#8217;n\u0131n yay\u0131m tarihi olan 27 Kas\u0131m 2024&#8217;te y\u00fcr\u00fcrl\u00fc\u011fe girmesi ve herhangi bir ge\u00e7i\u015f d\u00fczenlemesine yer verilmemesi sebebiyle yeni istisna oran\u0131n\u0131n 2024 y\u0131l\u0131 i\u00e7erisinde ancak 27 Kas\u0131m 2024&#8217;ten \u00f6nce ger\u00e7ekle\u015fen sat\u0131\u015flara da uygulan\u0131p uygulanmayaca\u011f\u0131 belirsizdir. Bu konuda Gelir \u0130daresi taraf\u0131ndan yap\u0131lacak a\u00e7\u0131klaman\u0131n takip edilmesinde fayda g\u00f6rmekteyiz.<\/p>\n<p>Ayr\u0131ca, \u015farta ba\u011fl\u0131 istisna olmas\u0131 nedeniyle her ne kadar kat\u0131lmasak da, Gelir \u0130daresi&#8217;nin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re iki y\u0131ldan fazla s\u00fcre aktifte kay\u0131tl\u0131 bulunan i\u015ftirak hisselerinin sat\u0131\u015f\u0131ndan zarar do\u011fmas\u0131 halinde, s\u00f6z konusu zararlar\u0131n %75&#8217;inin kurumun di\u011fer faaliyetlerinden do\u011fan kazan\u00e7lar\u0131ndan indirilmesi m\u00fcmk\u00fcn de\u011fildi. Yeni d\u00fczenleme ile birlikte, i\u015ftirak hisselerinin sat\u0131\u015f\u0131ndan zarar do\u011fmas\u0131 halinde bu zararlar\u0131n yaln\u0131zca %50&#8217;si Gelir \u0130daresi&#8217;nin mevcut g\u00f6r\u00fc\u015f\u00fcne g\u00f6re kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;nun (&#8220;Kurumlar Vergisi Kanunu&#8220;) 5\/1-(e) maddesinde yer alan i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131na ili\u015fkin istisna [&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-28242","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>\u0130\u015ftirak Hissesi Sat\u0131\u015f Kazanc\u0131na \u0130li\u015fkin \u0130stisna Oran\u0131 Azalt\u0131ld\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanunu&#039;nun (&quot;Kurumlar Vergisi Kanunu&quot;) 5\/1-(e) maddesinde yer alan i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131na ili\u015fkin\" \/>\n<meta name=\"robots\" content=\"index, follow, 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