{"id":1025,"date":"2021-03-24T13:35:13","date_gmt":"2021-03-24T13:35:13","guid":{"rendered":"https:\/\/adendegerleme.com\/?p=1025"},"modified":"2021-04-28T07:30:22","modified_gmt":"2021-04-28T07:30:22","slug":"degerli-konut-vergisi-ve-gayrimenkul-degerleme-raporu","status":"publish","type":"post","link":"https:\/\/www.adendegerleme.com\/ar\/degerli-konut-vergisi-ve-gayrimenkul-degerleme-raporu\/","title":{"rendered":"DE\u011eERL\u0130 KONUT VERG\u0130S\u0130 VE GAYR\u0130MENKUL DE\u011eERLEME RAPORU"},"content":{"rendered":"<p>Gayrimenkul piyasas\u0131nda \u00f6nemli kavramlardan olan&nbsp;<strong>de\u011ferli konut vergisi ve gayrimenkul de\u011ferleme raporu<\/strong>, birbirlerinden farkl\u0131 kavramlar olsa da \u00f6z\u00fcnde m\u00fclk sahiplerini ilgilendiren ve bir noktada birbirleriyle alakalar\u0131 bulunan durumlard\u0131r.<\/p>\n\n\n\n<p>\u0130lk olarak de\u011ferli konut vergisini ele al\u0131rsak, 2019 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve 2020 y\u0131l\u0131nda uygulanmas\u0131 beklenen bir kanun niteli\u011fini bar\u0131nd\u0131rd\u0131\u011f\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr. Bu vergi halk ve uzmanlar aras\u0131nda tart\u0131\u015fma yaratsa da, kanun olarak kabul g\u00f6rd\u00fc\u011f\u00fcnden \u201cde\u011ferli\u201d stat\u00fcs\u00fcnde bulunan ta\u015f\u0131nmazlardan al\u0131nan vergi olarak \u00f6zetlenebilir. Bu vergiye tabii tutulan mesken nitelikli ta\u015f\u0131nmazlar, Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nce belirlenmi\u015f de\u011feri 5.000.000 TL ve \u00fczerinde olanlard\u0131r.<\/p>\n\n\n\n<p><strong>De\u011ferli konut vergisi&nbsp;<\/strong>hesaplamalar\u0131nda az \u00f6nce de\u011findi\u011fimiz gibi 5 milyon TL ve \u00fczerinde olan, kat m\u00fclkiyetli ba\u011f\u0131ms\u0131z b\u00f6l\u00fcmler ve kay\u0131tl\u0131 ta\u015f\u0131nmazlar ad\u0131 alt\u0131nda sayabilece\u011fimiz k\u00f6\u015fk, villa, hane, yal\u0131, konut, mesken gibi konutlar dahil edilmektedir. Yap\u0131lacak hesaplamalarda bu vergiyi \u00f6deyecek ta\u015f\u0131nmazlar\u0131n bedeli 5-7,5 Milyon TL aras\u0131nda de\u011fi\u015fiyorsa binde \u00fc\u00e7, 7,5-10 Milyon TL aras\u0131nda de\u011fi\u015fiyorsa binde alt\u0131, 10 Milyon TL \u00fczerindeki konutlar i\u00e7in ise binde 10 \u015feklinde bir vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">DE\u011eERL\u0130 KONUT VERG\u0130S\u0130 \u0130T\u0130RAZ A\u015eAMALARI NASIL GER\u00c7EKLE\u015eT\u0130R\u0130L\u0130R?<\/h2>\n\n\n\n<p>Konuyla ilgili ta\u015f\u0131nmazlar\u0131n de\u011ferinin yanl\u0131\u015f belirlenmesine dair \u015fikayetleri olan ve vergi dilimine girme durumu bulunmayan ki\u015filerin,&nbsp;<strong>de\u011ferli konut vergisi itiraz\u0131&nbsp;<\/strong>i\u00e7in ilk \u00f6nce taraflar\u0131na Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nden g\u00f6nderilen tebligat ile 15 g\u00fcn i\u00e7erisinde yine Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne ba\u015fvuruda bulunmalar\u0131 gerekmektedir.<\/p>\n\n\n\n<p>15 g\u00fcn kural\u0131na uyulmad\u0131\u011f\u0131 takdirde kabul edilmeyecek itirazlar, belirlenen s\u00fcre zarf\u0131nda yap\u0131ld\u0131\u011f\u0131nda ilgili kurumca de\u011ferlendirme alt\u0131na al\u0131narak yine 15 g\u00fcn i\u00e7erisinde bir karara ba\u011flanarak tekrardan tebligat bildirimi \u015feklinde \u015fikayette bulunan taraflara tebli\u011f edilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GAYR\u0130MENKUL DE\u011eERLEME RAPORU NED\u0130R?<\/h2>\n\n\n\n<p><strong>Gayrimenkul de\u011ferleme raporu<\/strong>, ta\u015f\u0131nmaz dedi\u011fimiz gayrimenkullerin ya da bu ta\u015f\u0131nmazlara ba\u011fl\u0131 olan haklar\u0131n belirli bir zaman i\u00e7erisindeki de\u011ferinin bilimsel y\u00f6ntemlerle takdir edilmesi ve bu de\u011feri olu\u015fturan ya da etkileyen t\u00fcm fakt\u00f6rlerin bu de\u011ferlemeyi yapan uzmanlar taraf\u0131ndan rapor \u015feklinde ortaya \u00e7\u0131karmas\u0131yla olu\u015fturulan belgedir. Bu belge, de\u011ferleme uzmanlar\u0131 taraf\u0131ndan belirli bir tarihe ba\u011f\u0131ms\u0131z ve objektif olarak ger\u00e7ekle\u015ftirilerek k\u0131ymet takdirinin yap\u0131lmas\u0131 \u015feklinde de \u00f6zetlenebilir.<\/p>\n\n\n\n<p>Bahsedilen rapor, mutlaka&nbsp;<a href=\"https:\/\/www.spk.gov.tr\/\">Sermaye Piyasas\u0131 Kurulu<\/a>&nbsp;(SPK) taraf\u0131ndan lisans verilmi\u015f&nbsp;<a href=\"https:\/\/www.adendegerleme.com\/ar\/gayrimenkul-degerleme\/\">gayrimenkul de\u011ferleme<\/a>&nbsp;\u015firketleri ve uzmanlar\u0131 taraf\u0131ndan haz\u0131rlanmal\u0131d\u0131r. Rapor i\u00e7erisinde A\u2019dan Z\u2019ye ta\u015f\u0131nmaza ait t\u00fcm bilgiler ve de\u011feri etkileyen t\u00fcm fakt\u00f6rler analiz edilerek, haz\u0131rlanm\u0131\u015f bir \u015fekilde sunulmal\u0131d\u0131r. Raporun istenildi\u011fi gibi detayl\u0131 ve analiz edilerek sunulabilmesi i\u00e7in, \u00f6ncelikli ve \u00f6nemli olan yasal kurum ara\u015ft\u0131rma inceleme s\u00fcrecinin ba\u015flat\u0131lmas\u0131d\u0131r.<\/p>\n\n\n\n<p>Bu s\u00fcre\u00e7 kapsam\u0131nda ta\u015f\u0131nmaz\u0131n imar durumu, gayrimenkule ait hak ve faydalar\u0131 i\u00e7eren tapu kayd\u0131 vb. nitelikler ta\u015f\u0131nmaz\u0131n ba\u011fl\u0131 bulundu\u011fu il, il\u00e7e belediyelerinin ilgili b\u00f6l\u00fcmleri ve tapu m\u00fcd\u00fcrl\u00fcklerinde y\u00fcr\u00fct\u00fclmektedir. Ard\u0131ndan elde edilen bu bilgiler de\u011ferleme uzmanlar\u0131 taraf\u0131ndan yerinde g\u00f6r\u00fcl\u00fcp onaylanmas\u0131 i\u00e7in ziyaret s\u00fcreci ger\u00e7ekle\u015ftirilir ve yap\u0131lan incelemelerde \u00f6nceden al\u0131nm\u0131\u015f raporlardaki bilgilerle yap\u0131lan ziyarette g\u00f6r\u00fcl\u00fcp incelenen gayrimenkul \u00f6zelliklerinin tutarl\u0131l\u0131\u011f\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131larak gayrimenkul\u00fcn mevcut durum incelemesi ve b\u00f6lgesel analiz s\u00fcreci de yap\u0131lm\u0131\u015f olur.<\/p>\n\n\n\n<p><strong>Gayrimenkul de\u011ferleme raporu olu\u015fturma&nbsp;<\/strong>s\u00fcrecinde g\u00f6zlem, inceleme ve analizler \u00e7ok b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. \u00c7\u00fcnk\u00fc bu ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f noktas\u0131nda olu\u015fturulan bu raporlar \u00fczerinden de\u011ferlemeye tabi tutuldu\u011fundan, g\u00fcncel de\u011ferinin belirlenmesi ve hukuksal durumunun \u00f6\u011frenilmesi k\u0131sm\u0131nda b\u00fcy\u00fck de\u011fer ta\u015f\u0131maktad\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>Gayrimenkul piyasas\u0131nda \u00f6nemli kavramlardan olan&nbsp;de\u011ferli konut vergisi ve gayrimenkul de\u011ferleme raporu, birbirlerinden farkl\u0131 kavramlar olsa da \u00f6z\u00fcnde m\u00fclk sahiplerini ilgilendiren ve bir noktada birbirleriyle alakalar\u0131 bulunan durumlard\u0131r. \u0130lk olarak de\u011ferli konut vergisini ele al\u0131rsak, 2019 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve 2020 y\u0131l\u0131nda uygulanmas\u0131 beklenen bir kanun niteli\u011fini bar\u0131nd\u0131rd\u0131\u011f\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr. Bu vergi halk ve uzmanlar aras\u0131nda [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_joinchat":[]},"categories":[16,12],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DE\u011eERL\u0130 KONUT VERG\u0130S\u0130 VE GAYR\u0130MENKUL DE\u011eERLEME RAPORU - Aden De\u011ferleme<\/title>\n<meta name=\"description\" content=\"Gayrimenkul piyasas\u0131nda \u00f6nemli kavramlardan olan de\u011ferli konut vergisi ve gayrimenkul de\u011ferleme raporu, birbirlerinden farkl\u0131 kavramlar olsa da \u00f6z\u00fcnde m\u00fclk sahiplerini ilgilendiren ve bir noktada birbirleriyle alakalar\u0131 bulunan durumlard\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.adendegerleme.com\/ar\/degerli-konut-vergisi-ve-gayrimenkul-degerleme-raporu\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DE\u011eERL\u0130 KONUT VERG\u0130S\u0130 VE GAYR\u0130MENKUL DE\u011eERLEME RAPORU - 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