{"id":11034,"date":"2019-08-06T09:42:26","date_gmt":"2019-08-06T07:42:26","guid":{"rendered":"https:\/\/tunal-stb.de\/yeni-kiralik-konut-insaati-ve-tanitimi\/"},"modified":"2023-07-21T09:36:12","modified_gmt":"2023-07-21T07:36:12","slug":"yeni-kiralik-konut-insaati-ve-tanitimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/yeni-kiralik-konut-insaati-ve-tanitimi\/","title":{"rendered":"Yeni kiral\u0131k konut in\u015faat\u0131 ve tan\u0131t\u0131m\u0131"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Yeni kiral\u0131k konut in\u015faatlar\u0131 i\u00e7in vergi te\u015fvikleri<\/h2>\n<h3>Yeni kiral\u0131k konut in\u015faat\u0131n\u0131n te\u015fviki, \u00f6zel amortisman\u0131<\/h3>\n<p>Federal Konsey &#8220;Yeni Kiral\u0131k Konut \u0130n\u015faat\u0131n\u0131n Mali Te\u015fviki Yasas\u0131 &#8220;n\u0131 onaylad\u0131. Buna g\u00f6re, bir AB \u00fcye \u00fclkesinde <strong>yeni kiral\u0131k konutlar\u0131n<\/strong> sat\u0131n al\u0131nmas\u0131 veya in\u015fas\u0131 i\u00e7in, %2&#8217;lik &#8220;normal&#8221; bina amortisman\u0131na <strong>ek olarak<\/strong>, sat\u0131n alma veya in\u015fa y\u0131l\u0131nda ve takip eden 3 y\u0131l i\u00e7inde <strong>y\u0131lda %5<\/strong>&#8216;e kadar \u00f6zel amortisman talep edilebilir (yeni \u00a7 7b EStG). Hem yeni binalar\u0131n in\u015fas\u0131 ile ba\u011flant\u0131l\u0131 olarak yeni kiral\u0131k konutlar\u0131n olu\u015fturulmas\u0131 hem de mevcut binalarda ilgili in\u015faat \u00f6nlemleri desteklenmektedir. Yeni bir konutun <strong>sat\u0131n al\u0131nmas\u0131<\/strong> sadece tamamland\u0131\u011f\u0131 y\u0131l\u0131n sonuna kadar ger\u00e7ekle\u015firse s\u00fcbvanse edilir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>\u00d6zel amortisman \u00f6denekleri a\u015fa\u011f\u0131daki ko\u015fullar alt\u0131nda uygundur:<\/h2>\n<ul>\n<li>Daha \u00f6nce mevcut olmayan yeni konutlar\u0131n olu\u015fturulmas\u0131na y\u00f6nelik <strong>planlama ba\u015fvurusu<\/strong> (veya planlama bildirimi) 31 A\u011fustos 2018 tarihinden sonra ve 1 Ocak 2022 tarihinden \u00f6nce sunulmal\u0131d\u0131r.<\/li>\n<li>Sat\u0131n alma veya \u00fcretim maliyetleri m2 ya\u015fam alan\u0131 ba\u015f\u0131na <strong>3.000 Euro<\/strong> &#8216;yu ge\u00e7emez.<\/li>\n<li>Yeni konut, sat\u0131n al\u0131nd\u0131\u011f\u0131 veya in\u015fa edildi\u011fi y\u0131l ve takip eden 9 y\u0131l i\u00e7inde <strong>\u00f6deme kar\u015f\u0131l\u0131\u011f\u0131nda<\/strong> <strong>ikamet ama\u00e7l\u0131<\/strong> olarak kiraya verilmelidir; ki\u015filerin ge\u00e7ici olarak konaklamas\u0131, \u00f6rne\u011fin tatil evi olarak kiraya verilmesi bu \u015fart\u0131 yerine getirmez.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>De\u011ferlendirme \u00f6dene\u011finin s\u0131n\u0131rland\u0131r\u0131lmas\u0131<\/h2>\n<p>\u00d6zel amortisman \u00f6denekleri <strong>i\u00e7in de\u011ferlendirme esas\u0131<\/strong>, m2 ya\u015fam alan\u0131 ba\u015f\u0131na <strong>2.000 Euro<\/strong> ile s\u0131n\u0131rl\u0131d\u0131r. \u015eirketler vergi avantajlar\u0131ndan sadece belirli AB devlet yard\u0131m\u0131 gereklilikleri yerine getirildi\u011fi takdirde yararlanabilmektedir (bkz. EStG n.F. Madde 7b (5)).<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00d6zel amortisman indirimleri <strong>2026<\/strong> de\u011ferlendirme d\u00f6nemi veya 1 Ocak 2027&#8217;den \u00f6nce sona eren mali y\u0131l i\u00e7in <strong>son kez<\/strong> talep edilebilir; bu durum 4 y\u0131ll\u0131k amortisman s\u00fcresinin hen\u00fcz dolmam\u0131\u015f olmas\u0131 halinde de ge\u00e7erlidir (\u00a7 52 paragraf 15a EStG n. F.).<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00d6zel amortisman kar\u015f\u0131l\u0131klar\u0131 \u015funlard\u0131r  <strong>geri al<\/strong>  (yararlan\u0131c\u0131) konutun edinildi\u011fi\/in\u015fa edildi\u011fi y\u0131l ve takip eden 9 y\u0131l i\u00e7inde  <strong>de\u011fil<\/strong>  \u00f6deme kar\u015f\u0131l\u0131\u011f\u0131nda transferin  <strong>Konut<\/strong>  hizmet eder veya elden \u00e7\u0131kar\u0131l\u0131rsa (vergiden muaf) veya  <strong>Bina maliyet tavan\u0131<\/strong>  m2 ya\u015fam alan\u0131 ba\u015f\u0131na 3.000 Euro&#8217;luk amortisman tutar\u0131n\u0131n 4 y\u0131ll\u0131k amortisman s\u00fcresi i\u00e7inde sonraki sat\u0131n alma veya \u00fcretim maliyetleri taraf\u0131ndan a\u015f\u0131lmas\u0131.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Yeni kiral\u0131k konut in\u015faatlar\u0131 i\u00e7in vergi te\u015fvikleri Yeni kiral\u0131k konut in\u015faat\u0131n\u0131n te\u015fviki, \u00f6zel amortisman\u0131 Federal Konsey &#8220;Yeni Kiral\u0131k Konut \u0130n\u015faat\u0131n\u0131n Mali Te\u015fviki Yasas\u0131 &#8220;n\u0131 onaylad\u0131. Buna g\u00f6re, bir AB \u00fcye \u00fclkesinde yeni kiral\u0131k konutlar\u0131n sat\u0131n al\u0131nmas\u0131 veya in\u015fas\u0131 i\u00e7in, %2&#8217;lik &#8220;normal&#8221; bina amortisman\u0131na ek olarak, sat\u0131n alma veya in\u015fa y\u0131l\u0131nda ve takip eden 3 y\u0131l...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[878,548,1250,1115],"tags":[1334,1335,1336,1337],"class_list":["post-11034","post","type-post","status-publish","format-standard","hentry","category-amortisman","category-bilgi-mektubu","category-promosyon","category-yeni-kiralik-konutlar","tag-bina-maliyet-tavani","tag-degerlendirme-esasi","tag-kiralik-daireler","tag-oezel-amortisman"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11034","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=11034"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11034\/revisions"}],"predecessor-version":[{"id":11065,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11034\/revisions\/11065"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}