{"id":11334,"date":"2019-10-31T11:04:14","date_gmt":"2019-10-31T10:04:14","guid":{"rendered":"https:\/\/tunal-stb.de\/ev-ofisi-maliyetlerin-degerlendirilmesi\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"ev-ofisi-maliyetlerin-degerlendirilmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ev-ofisi-maliyetlerin-degerlendirilmesi\/","title":{"rendered":"Ev ofisi: Maliyetlerin de\u011ferlendirilmesi."},"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>&#8220;Ev ofisi: Dairenin yenilenmesi i\u00e7in masraflar\u0131n de\u011ferlendirilmesi&#8221;.<\/h2>\n<h2>Ev ofis nedir?<\/h2>\n<p>\u00d6zel bir konuttaki bir odan\u0131n mesleki ama\u00e7larla kullan\u0131lmas\u0131 halinde, orant\u0131l\u0131 olarak bu odaya atfedilebilen giderler, vergi ama\u00e7lar\u0131 do\u011frultusunda yaln\u0131zca a\u015fa\u011f\u0131daki \u015fekilde gelirle ilgili giderler veya ticari giderler olarak talep edilebilir:<\/p>\n<ul>\n<li>Tam olarak, e\u011fer \u00e7al\u0131\u015fma t\u00fcm mesleki faaliyetin <strong>merkezini<\/strong> olu\u015fturuyorsa;<\/li>\n<li>Mesleki faaliyet i\u00e7in <strong>ba\u015fka<\/strong> bir i\u015fyeri (\u00f6rne\u011fin i\u015fverenin yan\u0131nda) mevcut de\u011filse, y\u0131ll\u0131k 1.250 Euro&#8217;ya kadar.<\/li>\n<li>Devam eden bina maliyetleri, \u00f6rn.<\/li>\n<li>Kira veya bina amortisman\u0131<\/li>\n<li>Bina al\u0131m\u0131 i\u00e7in al\u0131nan kredilerin bor\u00e7 faizleri<\/li>\n<li>Su, enerji, temizlik maliyetleri<\/li>\n<li>Emlak vergisi, \u00e7\u00f6p toplama, baca temizleme gibi \u00fccretler<\/li>\n<li>Bina sigortas\u0131<\/li>\n<\/ul>\n<p>\u00e7al\u0131\u015fma alan\u0131n\u0131n toplam ya\u015fam alan\u0131na oran\u0131na g\u00f6re orant\u0131l\u0131 olarak dikkate al\u0131nabilir.<\/p>\n<h2>Onar\u0131m ve yenileme aras\u0131ndaki fark!<\/h2>\n<p><strong>Onar\u0131m<\/strong> veya <strong>yenileme<\/strong> harcamalar\u0131 s\u00f6z konusu oldu\u011funda bir ayr\u0131m yap\u0131lmal\u0131d\u0131r: E\u011fer \u00f6nlemler \u00e7al\u0131\u015fman\u0131n kendisiyle ilgiliyse, bunlar (tam olarak) d\u00fc\u015f\u00fclebilir ve \u00e7al\u0131\u015fma y\u00f6netmeli\u011fine dahil edilebilir (yukar\u0131ya bak\u0131n\u0131z).<\/p>\n<p>Bina veya <strong>genel<\/strong> olarak konut \u00fczerindeki \u00f6nlemler i\u00e7in (\u00f6rne\u011fin \u00e7at\u0131n\u0131n, cephenin veya konut giri\u015finin onar\u0131m\u0131), orant\u0131l\u0131 de\u011ferlendirme m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<h2>\u00c7al\u0131\u015fma &#8211; Karar &#8211; Federal Mali Mahkeme<\/h2>\n<p><a href=\"https:\/\/www.bundesfinanzhof.de\/content\/47-2019\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Maliye Mahkemesi (Bundesfinanzhof<\/a> ) yak\u0131n tarihli bir karar\u0131nda, dairenin yaln\u0131zca bir (di\u011fer) odas\u0131n\u0131 etkileyen yenileme veya d\u00f6n\u00fc\u015f\u00fcm maliyetlerinin genel in\u015faat maliyetleri olarak (orant\u0131l\u0131 olarak) talep edilemeyece\u011fini a\u00e7\u0131klad\u0131.<\/p>\n<p>\u0130htilaf konusu olayda, banyo ve \u00f6n\u00fcndeki koridorun bir k\u0131sm\u0131 kapsaml\u0131 bir \u015fekilde yeniden d\u00fczenlenmi\u015ftir. Mahkeme, ilgili masraflar\u0131n da, <strong>m\u00fcnhas\u0131ran<\/strong> veya sadece ikincil bir \u00f6l\u00e7\u00fcde <strong>\u00f6zel<\/strong> konut ama\u00e7lar\u0131na hizmet eden bir odayla ilgili oldu\u011fu i\u00e7in, \u00e7al\u0131\u015fma masraflar\u0131na orant\u0131l\u0131 olarak ait olmad\u0131\u011f\u0131na karar <strong>vermi\u015ftir<\/strong>.<\/p>\n<p>Bu nedenle, d\u00f6n\u00fc\u015ft\u00fcrme masraflar\u0131n\u0131n d\u00fc\u015f\u00fclmesi s\u00f6z konusu de\u011fildir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Ev ofisi: Dairenin yenilenmesi i\u00e7in masraflar\u0131n de\u011ferlendirilmesi&#8221;. Ev ofis nedir? \u00d6zel bir konuttaki bir odan\u0131n mesleki ama\u00e7larla kullan\u0131lmas\u0131 halinde, orant\u0131l\u0131 olarak bu odaya atfedilebilen giderler, vergi ama\u00e7lar\u0131 do\u011frultusunda yaln\u0131zca a\u015fa\u011f\u0131daki \u015fekilde gelirle ilgili giderler veya ticari giderler olarak talep edilebilir: Tam olarak, e\u011fer \u00e7al\u0131\u015fma t\u00fcm mesleki faaliyetin merkezini olu\u015fturuyorsa; Mesleki faaliyet i\u00e7in ba\u015fka bir i\u015fyeri...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,901,1027,1148,881],"tags":[914],"class_list":["post-11334","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-calisma","category-isletme-giderleri","category-oezel-kullanim","category-reklam-maliyetleri","tag-ev-ofis"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11334","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=11334"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11334\/revisions"}],"predecessor-version":[{"id":11385,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11334\/revisions\/11385"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}