{"id":31412,"date":"2025-12-22T12:40:09","date_gmt":"2025-12-22T12:40:09","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=31412"},"modified":"2025-12-22T12:40:09","modified_gmt":"2025-12-22T12:40:09","slug":"7566-sayili-kanun-ile-emlak-vergisi-gelir-vergisi-ve-harclar-mevzuatinda-kapsamli-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2025\/12\/22\/7566-sayili-kanun-ile-emlak-vergisi-gelir-vergisi-ve-harclar-mevzuatinda-kapsamli-degisiklikler-yapildi\/","title":{"rendered":"7566 Say\u0131l\u0131 Kanun ile Emlak Vergisi, Gelir Vergisi ve Har\u00e7lar Mevzuat\u0131nda Kapsaml\u0131 De\u011fi\u015fiklikler Yap\u0131ld\u0131."},"content":{"rendered":"

Yeni Geli\u015fmeler<\/strong>
\nVergi d\u0131\u015f\u0131nda kalan alanlar\u0131n kapsama al\u0131nmas\u0131, baz\u0131 istisnalar\u0131n kald\u0131r\u0131lmas\u0131, kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadele edilmesi ve vergi adaletinin g\u00fc\u00e7lendirilmesi amac\u0131yla haz\u0131rlanan 7566 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a> (“7566 say\u0131l\u0131 Kanun<\/strong>“), 19 Aral\u0131k 2025 tarih ve 33112 say\u0131l\u0131 Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n

7566 say\u0131l\u0131 Kanun; emlak vergisi, gelir vergisi ve har\u00e7lar mevzuat\u0131na ili\u015fkin \u00e7e\u015fitli ba\u015fl\u0131klarda kapsaml\u0131 de\u011fi\u015fiklikler yaparak vergi mevzuat\u0131nda \u00f6nemli g\u00fcncellemeler getirmektedir. Kanun, \u00f6zellikle ge\u00e7ici vergi sisteminin yeniden yap\u0131land\u0131r\u0131lmas\u0131, finansal piyasalara y\u00f6nelik stopaj uygulamalar\u0131n\u0131n geni\u015fletilmesi, ta\u015f\u0131nmaz i\u015flemlerinde har\u00e7 matrah\u0131n\u0131n netle\u015ftirilmesi, tapu har\u00e7lar\u0131na ili\u015fkin vergi ceza rejiminin yeniden d\u00fczenlenmesi ve emlak vergisinde vergi de\u011feri art\u0131\u015f\u0131na \u00fcst s\u0131n\u0131r getirilmesi gibi bir\u00e7ok alanda etkili de\u011fi\u015fiklikler \u00f6ng\u00f6rmektedir.<\/p>\n

Bu b\u00fcltenimizde, 7566 say\u0131l\u0131 Kanun kapsam\u0131nda emlak vergisi, gelir vergisi ve har\u00e7lar mevzuat\u0131na ili\u015fkin olarak yap\u0131lan baz\u0131 \u00f6nemli de\u011fi\u015fikliklere yer verdik.<\/p>\n

7566 Say\u0131l\u0131 Kanun’da Yer Alan Emlak Vergisi, Gelir Vergisi ve Har\u00e7lar Mevzuat\u0131na \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/p>\n

\u200b<\/strong>
\nA.\u00a0Emlak vergisinde vergi de\u011feri art\u0131\u015f\u0131na \u00fcst s\u0131n\u0131r getirilmesi<\/strong><\/p>\n

7566 say\u0131l\u0131 Kanun\u2019un 10. maddesiyle Emlak Vergisi Kanunu\u2019nun ge\u00e7ici 23. maddesinde de\u011fi\u015fiklik yap\u0131larak, 2026 y\u0131l\u0131na ili\u015fkin emlak vergisi art\u0131\u015f\u0131na \u00fcst s\u0131n\u0131r getirilmi\u015ftir. Buna g\u00f6re, 2025 y\u0131l\u0131nda takdir edilen asgari arsa ve arazi metrekare birim de\u011ferleri esas al\u0131narak 2026 y\u0131l\u0131 i\u00e7in hesaplanan bina ve arazi vergi de\u011ferleri, 2025 y\u0131l\u0131 vergi de\u011ferlerinin iki kat\u0131n\u0131 a\u015famayacakt\u0131r.<\/p>\n

Takip eden 2027, 2028 ve 2029 y\u0131llar\u0131nda ise emlak vergisi de\u011ferleri, bir \u00f6nceki y\u0131l vergi de\u011ferinin ayn\u0131 y\u0131l i\u00e7in belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 yoluyla tespit edilecektir. De\u011fi\u015fiklik \u00f6ncesinde, Emlak Vergisi Kanunu\u2019nun 29. maddesi uyar\u0131nca vergi de\u011feri her y\u0131l bir \u00f6nceki y\u0131l\u0131n vergi de\u011ferinin yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 kadar art\u0131r\u0131lmas\u0131 suretiyle belirleniyordu.<\/p>\n

Ayn\u0131 d\u00fczenleme, vergi de\u011ferini etkileyen nedenlerle yeni m\u00fckellefiyet tesis edilmesi gereken durumlar i\u00e7in de ge\u00e7erlidir. Bu kapsamda, 2026 y\u0131l\u0131nda m\u00fckellefiyet tesis edilmesi gereken hallerde bina ve arazi vergi de\u011ferleri hesaplan\u0131rken 2025 y\u0131l\u0131 i\u00e7in takdir edilen asgari metrekare birim de\u011ferleri esas al\u0131nacak; ancak bu de\u011ferler, 2025 y\u0131l\u0131 birim de\u011ferlerinin iki kat\u0131n\u0131 ge\u00e7emeyecektir.<\/p>\n

S\u00f6z konusu de\u011fi\u015fiklikler, 7566 say\u0131l\u0131 Kanun\u2019un yay\u0131m tarihi olan 19 Aral\u0131k 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

B.Gelir vergisine ili\u015fkin \u00f6nemli d\u00fczenlemeler<\/strong><\/p>\n

I. Uzun vadeli fon kazan\u00e7lar\u0131nda tevkifat istisnas\u0131n\u0131n kapsam\u0131n\u0131n daralt\u0131lmas\u0131<\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 67. maddesi uyar\u0131nca, portf\u00f6y\u00fcn\u00fcn en az %51\u2019i Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren hisse senetlerinden olu\u015fan yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131 bir y\u0131ldan uzun s\u00fcre elde tutuldu\u011funda tevkifata tabi tutulmuyor ve bu gelirler i\u00e7in beyanname verilmesi gerekmiyordu.<\/p>\n

Ancak 7566 say\u0131l\u0131 Kanun\u2019un 3. maddesiyle, bu d\u00fczenlemenin amac\u0131n\u0131 a\u015farak vergisel planlamaya konu edilmesinin \u00f6n\u00fcne ge\u00e7mek amac\u0131yla maddenin kapsam\u0131 yeniden tan\u0131mlanm\u0131\u015ft\u0131r. Yap\u0131lan de\u011fi\u015fiklikle, s\u00f6z konusu istisnay\u0131 d\u00fczenleyen ibareden sonra \u015fu parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir: \u201c(Kat\u0131lma paylar\u0131 sadece nitelikli yat\u0131r\u0131mc\u0131lara sat\u0131labilen, T\u00fcrkiye Elektronik Fon Al\u0131m Sat\u0131m Platformu\u2019nda i\u015flem g\u00f6rmeyen ve fon portf\u00f6y\u00fcne al\u0131nacak varl\u0131k ve i\u015flemlere ili\u015fkin herhangi bir oransal s\u0131n\u0131rlamaya tabi olmayan yat\u0131r\u0131m fonlar\u0131 hari\u00e7)<\/em>\u201d. Bu de\u011fi\u015fiklikle; istisnan\u0131n yaln\u0131zca Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren, genel yat\u0131r\u0131mc\u0131ya a\u00e7\u0131k fonlar ile s\u0131n\u0131rl\u0131 olmas\u0131 sa\u011flanmakta ve portf\u00f6y s\u0131n\u0131rlamalar\u0131na tabi olmayan serbest fonlar\u0131n, uzun vadeli elde tutma yoluyla stopajdan ka\u00e7\u0131nma arac\u0131 olarak kullan\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmektedir.<\/p>\n

Dolay\u0131s\u0131yla, bir y\u0131ldan uzun s\u00fcre elde tutulan fon kat\u0131lma paylar\u0131ndan sa\u011flanan kazan\u00e7lara ili\u015fkin tevkifat istisnas\u0131n\u0131n kapsam\u0131 daralt\u0131lm\u0131\u015f, d\u00fczenleme yeniden \u015fekillendirilmi\u015ftir.<\/p>\n

S\u00f6z konusu de\u011fi\u015fiklik, 7566 say\u0131l\u0131 Kanun\u2019un 19 Aral\u0131k 2025 tarihli yay\u0131mlanmas\u0131yla birlikte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.
\nII. D\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminin yeniden uygulamaya al\u0131nmas\u0131<\/strong><\/p>\n

7566 say\u0131l\u0131 Kanun\u2019un 2. maddesiyle, Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 120\/1. maddesinde yer alan \u201cilk dokuz ay\u0131 i\u00e7in belirlenen\u201d ibaresi metinden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Bu ifade, mevcut uygulamada ge\u00e7ici verginin yaln\u0131zca 3, 6 ve 9 ayl\u0131k d\u00f6nemlere ili\u015fkin kazan\u00e7lar \u00fczerinden al\u0131nmas\u0131na dayanak olu\u015fturuyordu.<\/p>\n

Yap\u0131lan de\u011fi\u015fiklikle, ge\u00e7ici vergi m\u00fckelleflerinin kazan\u00e7lar\u0131n\u0131n art\u0131k 3, 6, 9 ve 12 ayl\u0131k d\u00f6nemler itibar\u0131yla tespit edilmesi tekrar m\u00fcmk\u00fcn h\u00e2le gelmi\u015ftir. B\u00f6ylece, 26.10.2021 tarihli ve 31639 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Kanun ile 2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren uygulanmayan d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemi yeniden sisteme d\u00e2hil edilmektedir.<\/p>\n

Bu d\u00fczenleme, 01.01.2025 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ili\u015fkin olarak verilecek ge\u00e7ici vergi beyannamelerine uygulanmak \u00fczere, 7566 say\u0131l\u0131 Kanun\u2019un yay\u0131mland\u0131\u011f\u0131 19 Aral\u0131k 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

Bu kapsamda, hesap d\u00f6nemi takvim y\u0131l\u0131 olan kurumlar, 2025 y\u0131l\u0131n\u0131n d\u00f6rd\u00fcnc\u00fc d\u00f6nem ge\u00e7ici vergi beyannamesini vermekle y\u00fck\u00fcml\u00fc olacaklard\u0131r.<\/p>\n

III.\u00a0Kiraya verilen konutlara y\u00f6nelik bor\u00e7lar\u0131n faizlerinin gayrisafi has\u0131lattan indiriminin kald\u0131r\u0131lmas\u0131<\/strong><\/p>\n

7566 Say\u0131l\u0131 Kanun\u2019un 1. maddesi ile Gelir Vergisi Kanunu\u2019nun 74. maddesinde yap\u0131lan d\u00fczenlemeyle, kiraya verilen konutlara ili\u015fkin bor\u00e7 faizlerinin gayrisafi irattan indirilmesine son verilmi\u015f; faiz gideri indirimi yaln\u0131zca i\u015fyerleri i\u00e7in ge\u00e7erli olacak \u015fekilde s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

S\u00f6z konusu d\u00fczenleme, 01.01.2025 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemleri gelir ve kazan\u00e7lar\u0131na ili\u015fkin verilecek beyannamelere uygulanmak \u00fczere 7566 say\u0131l\u0131 Kanun\u2019un yay\u0131mland\u0131\u011f\u0131 19 Aral\u0131k 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

C. Har\u00e7lar mevzuat\u0131nda yap\u0131lan de\u011fi\u015fiklikler<\/strong><\/p>\n

I. Gayrimenkullerin devir ve iktisaplar\u0131nda d\u00fc\u015f\u00fck beyana bir kat vergi ziya\u0131 cezas\u0131 uygulanmas\u0131<\/strong><\/p>\n

7566 say\u0131l\u0131 Kanun\u2019un 6. maddesi ile Har\u00e7lar Kanunu\u2019nda yap\u0131lan de\u011fi\u015fiklik sonucunda, tapu i\u015flemleri s\u0131ras\u0131nda emlak vergisi de\u011ferinden daha d\u00fc\u015f\u00fck bir bedel \u00fczerinden har\u00e7 \u00f6dendi\u011finin veya beyan edilen devir\/iktisap bedelinin ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde uygulanacak ceza yeniden d\u00fczenlenmi\u015ftir. Bu kapsamda, aradaki farka isabet eden tapu harc\u0131 i\u00e7in kesilecek vergi ziya\u0131 cezas\u0131, \u00f6nceki d\u00fczenlemede oldu\u011fu gibi %25 oran\u0131nda de\u011fil, art\u0131k \u201cbir kat\u201d olarak uygulanacakt\u0131r.<\/p>\n

II. Ta\u015f\u0131nmaz devir ve tescilinde tapu harc\u0131 matrah\u0131n\u0131n netle\u015ftirilmesi<\/strong><\/p>\n

7566 say\u0131l\u0131 Kanun\u2019un 8. maddesi ile Har\u00e7lar Kanunu\u2019na ba\u011fl\u0131 (4) say\u0131l\u0131 tarifenin \u201cI-Tapu i\u015flemleri:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde yer alan \u201cbeyan edilen devir ve iktisap bedelinden az olmamak \u00fczere emlak vergisi de\u011feri\u201d ibaresi \u201cemlak vergisi de\u011ferinden az olmamak \u00fczere beyan edilen devir ve iktisap bedeli\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. B\u00f6ylelikle, gayrimenkul devir ve iktisaplar\u0131nda tapu harc\u0131 matrah\u0131na ili\u015fkin mevcut uygulama Har\u00e7lar Kanunu\u2019nun 63. maddesi ve (4) say\u0131l\u0131 tarifede yap\u0131lan metin uyumla\u015ft\u0131rmas\u0131yla peki\u015ftirilmi\u015ftir.<\/p>\n

Yap\u0131lan ifade de\u011fi\u015fikli\u011fi ile, halen uyguland\u0131\u011f\u0131 \u015fekilde, tapu harc\u0131n\u0131n \u201cemlak vergisi de\u011ferinden az olmamak \u00fczere m\u00fckellef taraf\u0131ndan beyan edilen devir ve iktisap bedeli\u201d \u00fczerinden hesaplanaca\u011f\u0131 hususu a\u00e7\u0131k ve tutarl\u0131 bir \u015fekilde madde metnine yans\u0131t\u0131lm\u0131\u015f; b\u00f6ylece maddeler aras\u0131ndaki tedvin farkl\u0131l\u0131klar\u0131 giderilmi\u015ftir.<\/p>\n

Har\u00e7lara ili\u015fkin bu de\u011fi\u015fiklikler, 7566 say\u0131l\u0131 Kanun\u2019un 19 Aral\u0131k 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131yla birlikte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

Sonu\u00e7<\/strong><\/p>\n

7566 say\u0131l\u0131 Kanun ile emlak vergisi, gelir vergisi ve har\u00e7lar mevzuat\u0131na ili\u015fkin olarak vergi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan bu d\u00fczenlemelerin m\u00fckellefler taraf\u0131ndan dikkatle de\u011ferlendirilmesi ve d\u00fczenlemelere uyum amac\u0131yla gerekli ad\u0131mlar\u0131n \u00f6zenle at\u0131lmas\u0131 gerekiyor.<\/p>\n","protected":false},"excerpt":{"rendered":"

Yeni Geli\u015fmeler Vergi d\u0131\u015f\u0131nda kalan alanlar\u0131n kapsama al\u0131nmas\u0131, baz\u0131 istisnalar\u0131n kald\u0131r\u0131lmas\u0131, kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadele edilmesi ve vergi adaletinin g\u00fc\u00e7lendirilmesi amac\u0131yla […]<\/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-31412","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\n7566 Say\u0131l\u0131 Kanun ile Emlak Vergisi, Gelir Vergisi ve Har\u00e7lar Mevzuat\u0131nda Kapsaml\u0131 De\u011fi\u015fiklikler Yap\u0131ld\u0131.<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Vergi d\u0131\u015f\u0131nda kalan alanlar\u0131n kapsama 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