{"id":21886,"date":"2024-02-18T11:31:41","date_gmt":"2024-02-18T08:31:41","guid":{"rendered":"https:\/\/marmarayerelhizmet.com\/?p=21886"},"modified":"2024-02-18T11:31:41","modified_gmt":"2024-02-18T08:31:41","slug":"degerli-konut-vergisinde-son-gun-20-subat","status":"publish","type":"post","link":"https:\/\/marmarayerelhizmet.com\/index.php\/2024\/02\/18\/degerli-konut-vergisinde-son-gun-20-subat\/","title":{"rendered":"De\u011ferli Konut Vergisinde Son G\u00fcn 20 \u015eubat"},"content":{"rendered":"

De\u011ferli konut vergisi i\u00e7in hat\u0131rlatmada bulunan Emlak Uzman\u0131 Mustafa Hakan \u00d6zelmac\u0131kl\u0131, ” 2024 y\u0131l\u0131na ili\u015fkin de\u011ferli konut vergisinin beyan\u0131 i\u00e7in son g\u00fcn 20 \u015eubat Sal\u0131 g\u00fcn\u00fc iken, ilk taksit \u00f6demelerinin de 29 \u015eubat\u2019ta yap\u0131lmas\u0131 gerekiyor” dedi.<\/span><\/strong><\/p>\n

De\u011ferli konut vergisinde son tarih yakla\u015f\u0131yor. De\u011ferli konut vergisi hakk\u0131nda bilgiler veren Alt\u0131n Emlak Genel M\u00fcd\u00fcr\u00fc Mustafa Hakan \u00d6zelmac\u0131kl\u0131, \u201cT\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlardan bina vergi de\u011feri 12 milyon 880 bin T\u00fcrk liras\u0131n\u0131n (2023 y\u0131l\u0131nda 9 milyon 967 bin TL) \u00fczerinde olanlar de\u011ferli konut vergisine tabidir. Bu konutlar i\u00e7in 20 \u015eubat 2024 Sal\u0131 g\u00fcn\u00fc sonuna kadar beyanda bulunulmal\u0131 ve tahakkuk eden vergi i\u00e7in ilk taksit 29 \u015eubat\u2019a, ikinci taksit ise 2 Eyl\u00fcl\u2019e kadar e\u015fit taksitte \u00f6denmelidir\u201d dedi.<\/span><\/p>\n

De\u011ferli konut vergisi nas\u0131l, nereye ve kim taraf\u0131ndan beyan edilir?<\/span><\/strong>
\n\u00d6zelmac\u0131kl\u0131, \u201cM\u00fckellefler, mesken nitelikli ta\u015f\u0131nmaz\u0131n bulundu\u011fu yer belediyesinden alacaklar\u0131 bina vergi de\u011ferini g\u00f6steren belgeyi beyannamelerine eklemek suretiyle, bu ay\u0131n 20\u2019nci g\u00fcn\u00fc sonuna kadar vergi dairesine beyannamelerini verebilir. Beyannamenin verilece\u011fi vergi dairesi, ta\u015f\u0131nmaz\u0131n bulundu\u011fu yerdeki vergi dairesidir. De\u011ferli konut vergisini mesken nitelikli ta\u015f\u0131nmazlar\u0131n maliki, varsa intifa hakk\u0131 sahibi, her ikisi de yoksa mesken nitelikli ta\u015f\u0131nmaza malik gibi tasarruf edenler \u00f6der. Her bir ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm vergilendirme a\u00e7\u0131s\u0131ndan ayr\u0131 ayr\u0131 de\u011ferlendirilir. Bir mesken nitelikli ta\u015f\u0131nmaza payl\u0131 m\u00fclkiyet h\u00e2linde malik olanlar, hisseleri oran\u0131nda m\u00fckelleftirler\u201d dedi.<\/span><\/p>\n

De\u011ferli konut vergisi matrah\u0131<\/span><\/strong>
\n2023 ve 2024 y\u0131llar\u0131nda uygulanacak de\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmaz\u0131n matrahlar\u0131 hakk\u0131nda da bilgi veren \u00d6zelmac\u0131kl\u0131, \u201cDe\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri 9 milyon 967 bin TL ile 14 milyon 951 bin TL aras\u0131nda olanlar, 9 milyon 967 bin TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in binde 3, 19 milyon 936 bin TL\u2019ye kadar olanlar, 14 milyon 951 bin TL\u2019si i\u00e7in 14 bin 952 TL, fazlas\u0131 i\u00e7in binde 6 ve 19 milyon 936 bin TL\u2019den fazla olanlar bu tutar i\u00e7in 44 bin 862 TL, fazlas\u0131 i\u00e7in binde 10 oran\u0131nda vergilendiriliyor. Gelecek 2024 y\u0131l\u0131 i\u00e7in ise bu oranlar 12 milyon 880 bin TL ile 19 milyon 321 bin TL aras\u0131nda olanlarda, 12 milyon 880 bin TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in binde 3, 25 milyon 763 bin TL\u2019ye kadar olanlarda, 19 milyon 321 bin TL\u2019si i\u00e7in 19 bin 323 TL, fazlas\u0131 i\u00e7in binde 6 ve 25 milyon 763 bin TL\u2019den fazla olanlarda bu tutar i\u00e7in 57 bin 975 TL, fazlas\u0131 i\u00e7in binde 10 oran\u0131nda uygulanacak\u201d \u015feklinde konu\u015ftu.<\/span><\/p>\n

Muafiyet kapsam\u0131nda olanlar<\/span><\/strong>
\nVergiden muaf olanlar hakk\u0131nda da bilgi veren \u00d6zelmac\u0131kl\u0131, \u201cTapuda mesken olarak g\u00f6z\u00fcken lakin fiilen i\u015fyeri olarak kullan\u0131lan ta\u015f\u0131nmazlar ba\u015fta olmak \u00fczere, esas faaliyet konusu bina in\u015fas\u0131 olanlar\u0131n i\u015fletmelerine kay\u0131tl\u0131 bulunan ve hen\u00fcz ilk sat\u0131\u015fa, devir ve temlike konu edilmemi\u015f yeni in\u015fa edilen mesken nitelikli ta\u015f\u0131nmazlar, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar vergiden muaf. Ayr\u0131ca birden fazla mesken nitelikli ta\u015f\u0131nmaz\u0131 bulunanlar\u0131n de\u011ferli konut vergisinin konusuna giren en d\u00fc\u015f\u00fck de\u011ferli mesken nitelikli tek ta\u015f\u0131nmaz\u0131 i\u00e7in de de\u011ferli konut vergisi muafiyeti uygulan\u0131yor\u201d dedi.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

De\u011ferli konut vergisi i\u00e7in hat\u0131rlatmada bulunan Emlak Uzman\u0131 Mustafa Hakan \u00d6zelmac\u0131kl\u0131, ” 2024 y\u0131l\u0131na ili\u015fkin de\u011ferli konut vergisinin beyan\u0131 i\u00e7in<\/p>\n","protected":false},"author":3,"featured_media":21887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"categories":[3,1,5],"tags":[],"class_list":["post-21886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-gundem"],"_links":{"self":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/posts\/21886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/comments?post=21886"}],"version-history":[{"count":0,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/posts\/21886\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/media\/21887"}],"wp:attachment":[{"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/media?parent=21886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/categories?post=21886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marmarayerelhizmet.com\/index.php\/wp-json\/wp\/v2\/tags?post=21886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}