{"id":11462,"date":"2020-06-25T12:35:24","date_gmt":"2020-06-25T10:35:24","guid":{"rendered":"https:\/\/tunal-stb.de\/sahibi-tarafindan-kullanilan-bir-dairenin-satisi-ve-kisa-suereli-kiralama\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"sahibi-tarafindan-kullanilan-bir-dairenin-satisi-ve-kisa-suereli-kiralama","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/sahibi-tarafindan-kullanilan-bir-dairenin-satisi-ve-kisa-suereli-kiralama\/","title":{"rendered":"Sahibi taraf\u0131ndan kullan\u0131lan bir dairenin sat\u0131\u015f\u0131 ve k\u0131sa s\u00fcreli kiralama"},"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;Sahibi taraf\u0131ndan kullan\u0131lan bir konutun sat\u0131\u015f\u0131 ve k\u0131sa s\u00fcreli kiralanmas\u0131 durumunda \u00f6zel sat\u0131\u015f i\u015flemi yap\u0131lmaz.&#8221;<\/h2>\n<p>Bir m\u00fclk sat\u0131n al\u0131nd\u0131ktan sonra 10 y\u0131l i\u00e7inde sat\u0131l\u0131rsa, elde edilen herhangi bir kar gelir vergisine tabidir (\u00f6zel sat\u0131\u015f i\u015flemi olarak adland\u0131r\u0131l\u0131r). Buna kar\u015f\u0131l\u0131k, m\u00fclk daha \u00f6nce <strong>kendi konut ama\u00e7lar\u0131 i\u00e7in<\/strong> kullan\u0131lm\u0131\u015fsa sat\u0131\u015f vergiden muaft\u0131r. Yasan\u0131n lafz\u0131na g\u00f6re, &#8220;sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l ve \u00f6nceki iki y\u0131lda&#8221; ev sahibi olunmas\u0131 yeterlidir (\u00a7 23 paragraf 1 no. 1 c\u00fcmle 3 EStG).<\/p>\n<p>Kendi kendine kullan\u0131m\u0131n sat\u0131\u015ftan \u00f6nceki \u00fc\u00e7 y\u0131ll\u0131k d\u00f6nemin tamam\u0131nda mevcut olmas\u0131 bile gerekmez. Kullan\u0131m s\u00fcrekli bir zaman diliminde verilmelidir. Ancak Federal Maliye Mahkemesi&#8217;nin i\u00e7tihad\u0131na g\u00f6re, mal sahibinin i\u015fgalinin sat\u0131\u015ftan \u00f6nceki tam y\u0131lda (&#8220;orta&#8221; takvim y\u0131l\u0131) ger\u00e7ekle\u015fmesi yeterlidir; ancak \u00fc\u00e7 y\u0131l\u0131n ilkinde ve sat\u0131\u015f y\u0131l\u0131nda, her durumda bir g\u00fcn mal sahibinin i\u015fgali yeterlidir. Bu ko\u015fullar\u0131n yerine getirilmesi halinde, \u00f6rne\u011fin dairenin sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l i\u00e7inde birka\u00e7 ayl\u0131\u011f\u0131na kiraya verilmesi durumunda bile, sat\u0131\u015f\u0131n vergi muafiyeti tehlikeye girmez.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Sahibi taraf\u0131ndan kullan\u0131lan bir konutun sat\u0131\u015f\u0131 ve k\u0131sa s\u00fcreli kiralanmas\u0131 durumunda \u00f6zel sat\u0131\u015f i\u015flemi yap\u0131lmaz.&#8221; Bir m\u00fclk sat\u0131n al\u0131nd\u0131ktan sonra 10 y\u0131l i\u00e7inde sat\u0131l\u0131rsa, elde edilen herhangi bir kar gelir vergisine tabidir (\u00f6zel sat\u0131\u015f i\u015flemi olarak adland\u0131r\u0131l\u0131r). Buna kar\u015f\u0131l\u0131k, m\u00fclk daha \u00f6nce kendi konut ama\u00e7lar\u0131 i\u00e7in kullan\u0131lm\u0131\u015fsa sat\u0131\u015f vergiden muaft\u0131r. Yasan\u0131n lafz\u0131na g\u00f6re, &#8220;sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131...","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],"tags":[1463],"class_list":["post-11462","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kiralama-ve-leasing","tag-oezel-satis-islemi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11462","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=11462"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11462\/revisions"}],"predecessor-version":[{"id":11671,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11462\/revisions\/11671"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}