{"id":10063,"date":"2018-10-24T06:01:57","date_gmt":"2018-10-24T04:01:57","guid":{"rendered":"https:\/\/tunal-stb.de\/satin-alma-maliyetine-yakin-ueretim-maliyetleri\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"satin-alma-maliyetine-yakin-ueretim-maliyetleri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/satin-alma-maliyetine-yakin-ueretim-maliyetleri\/","title":{"rendered":"Sat\u0131n alma maliyetine yak\u0131n \u00fcretim maliyetleri"},"content":{"rendered":"

Al\u0131mla ilgili \u00fcretim maliyetleri – restorasyon – \u00e7a\u011fda\u015f bir duruma getirme<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Anschaffungsnahe Herstellungskosten: Wiederherstellung eines zeitgema\u0308\u00dfen Zustands” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1540306412162{margin-bottom: 10% !important;}”]

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Bak\u0131m ve yenileme maliyetleri,<\/h2>\n

Sat\u0131n alma tarihinden itibaren \u00fc\u00e7 y\u0131l i\u00e7inde ger\u00e7ekle\u015fen ve (KDV hari\u00e7) binan\u0131n sat\u0131n alma maliyetinin %15’ini a\u015fan giderler, prensip olarak hemen indirilemez ve yaln\u0131zca kira geliri \u00fczerindeki amortisman \u00e7er\u00e7evesinde (“vergi indirimi” olarak adland\u0131r\u0131l\u0131r) bir etkiye sahiptir. Sat\u0131n almaya yak\u0131n \u00fcretim maliyetleri; \u00a7 6 para. 1 No.1a EStG). Uzun y\u0131llar kirada kald\u0131ktan sonra, daireyi \u00e7a\u011fda\u015f bir duruma<\/strong> getirmek i\u00e7in yap\u0131lan yenileme masraflar\u0131ndan genellikle ka\u00e7\u0131n\u0131lamaz, \u00e7\u00fcnk\u00fc aksi takdirde daireyi yeniden kiraya vermek pek m\u00fcmk\u00fcn de\u011fildir. \u015eimdiye kadar, bu yenileme masraflar\u0131n\u0131n, sat\u0131n alma tarihinden itibaren \u00fc\u00e7 y\u0131l i\u00e7inde yap\u0131lmas\u0131 halinde gelirle ilgili giderler olarak hemen d\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fclemeyece\u011fi belirsizdi.<\/p>\n

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Bununla birlikte, Federal Maliye Mahkemesi (Bundesfinanzhof) yak\u0131n tarihli bir karar\u0131nda, binan\u0131n sat\u0131n al\u0131nmas\u0131 s\u0131ras\u0131nda zaten mevcut olan gizli kusurlar oldu\u011fu i\u00e7in, ilgili masraflar i\u00e7in derhal kesinti<\/strong> yap\u0131lamayaca\u011f\u0131na karar vermi\u015ftir.<\/p>\n

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\u00d6rnek:<\/span><\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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V, 2015 y\u0131l\u0131nda 70.000 Avro kar\u015f\u0131l\u0131\u011f\u0131nda kiral\u0131k bir kat m\u00fclkiyeti sat\u0131n alm\u0131\u015ft\u0131r, bina 50.000 Avro orant\u0131l\u0131 olarak muhasebele\u015ftirilmi\u015ftir. Ocak 2017’de, uzun y\u0131llard\u0131r kirac\u0131s\u0131 olan ki\u015fi aniden vefat etti. Mobilyalar art\u0131k g\u00fcncel olmad\u0131\u011f\u0131ndan, V kendini yenileme \u00f6nlemleri (banyo, pencereler ve elektrik tesisat\u0131) almak zorunda hissetti. 2017 y\u0131l\u0131nda toplam net 12.000 Avro tutar\u0131nda masraf yapm\u0131\u015ft\u0131r.<\/span><\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Masraflar %15’lik s\u0131n\u0131r olan (50.000 \u20ac’nun %15’i =) 7.500 \u20ac’yu a\u015fmaktad\u0131r. Yenileme masraflar\u0131n\u0131n gelirle ilgili giderler olarak hemen d\u00fc\u015f\u00fclmesi m\u00fcmk\u00fcn de\u011fildir; sadece amortisman yoluyla bir etkisi vard\u0131r.<\/strong><\/em><\/span><\/p>\n

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Ba\u015fka bir \u015fey, ancak dairedeki kusurlar kirac\u0131n\u0131n kusurlu eylemi nedeniyle sat\u0131n al\u0131nd\u0131ktan sonra ortaya \u00e7\u0131km\u0131\u015fsa ge\u00e7erli olacakt\u0131r.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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(Bu konuda daha fazla yorum ve bilgi 10\/2018 say\u0131l\u0131 Bilgilendirme Mektubumuzun 3. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Al\u0131mla ilgili \u00fcretim maliyetleri – restorasyon – \u00e7a\u011fda\u015f bir duruma getirme [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Anschaffungsnahe Herstellungskosten: Wiederherstellung eines zeitgema\u0308\u00dfen Zustands\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1540306412162{margin-bottom: 10% !important;}\"] Bak\u0131m ve yenileme maliyetleri, Sat\u0131n alma tarihinden itibaren \u00fc\u00e7 y\u0131l i\u00e7inde ger\u00e7ekle\u015fen ve (KDV hari\u00e7) binan\u0131n sat\u0131n alma maliyetinin %15’ini a\u015fan giderler, prensip olarak hemen indirilemez ve yaln\u0131zca kira geliri...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,967,735],"tags":[994],"class_list":["post-10063","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kiralama-ve-leasing","category-ueretim-maliyetleri","tag-ueretim-maliyetleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10063"}],"version-history":[{"count":4,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10063\/revisions"}],"predecessor-version":[{"id":10284,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10063\/revisions\/10284"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}