{"id":11598,"date":"2020-07-13T10:09:56","date_gmt":"2020-07-13T08:09:56","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-binanin-kismi-satisi-durumunda-borc-faizi\/"},"modified":"2023-07-21T09:36:44","modified_gmt":"2023-07-21T07:36:44","slug":"bir-binanin-kismi-satisi-durumunda-borc-faizi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-binanin-kismi-satisi-durumunda-borc-faizi\/","title":{"rendered":"Bir binan\u0131n k\u0131smi sat\u0131\u015f\u0131 durumunda bor\u00e7 faizi"},"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\"><p>&#8220;Bir binan\u0131n k\u0131smi sat\u0131\u015f\u0131na ili\u015fkin bor\u00e7 faizi&#8221;<\/p>\n<p>K\u0131smen kiraya verilen ve k\u0131smen ikamet ama\u00e7l\u0131 kullan\u0131lan bir binan\u0131n sat\u0131n al\u0131nmas\u0131 veya in\u015fas\u0131 ile ba\u011flant\u0131l\u0131 olarak katlan\u0131lan bor\u00e7 faizleri, yaln\u0131zca binan\u0131n kiraya verilen k\u0131sm\u0131na atfedilebildi\u011fi \u00f6l\u00e7\u00fcde kira gelirinden gelire ba\u011fl\u0131 gider olarak d\u00fc\u015f\u00fclebilir.<\/p>\n<p>Kredilere ek olarak, bu t\u00fcr karma kullan\u0131ml\u0131 bir m\u00fclk\u00fcn sat\u0131n alma veya in\u015faat maliyetlerini \u00f6demek i\u00e7in kendi fonlar\u0131 da kullan\u0131l\u0131yorsa, kredi fonlar\u0131n\u0131n kiralanan k\u0131sma \u00f6zel olarak tahsis edilmesi, \u00f6rne\u011fin tek tip bir cari hesapta kendi ve \u00fc\u00e7\u00fcnc\u00fc taraf fonlar\u0131n\u0131n kar\u0131\u015ft\u0131r\u0131lmas\u0131 durumunda m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<p>Federal Maliye Mahkemesi bu konudaki i\u00e7tihad\u0131n\u0131 teyit etti ve ayn\u0131 zamanda birka\u00e7 kiral\u0131k dairesi olan bir binan\u0131n k\u0131smen sat\u0131laca\u011f\u0131 durumlarda da uygulad\u0131. \u00d6zkaynaklar, ancak \u00fcretim maliyetleri ayr\u0131 olarak muhasebele\u015ftirilmi\u015fse ve \u00f6zkaynaklar ile \u00fc\u00e7\u00fcnc\u00fc taraf fonlar\u0131 kar\u0131\u015ft\u0131r\u0131lmam\u0131\u015fsa sat\u0131lan konuta tahsis edilebilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Bir binan\u0131n k\u0131smi sat\u0131\u015f\u0131na ili\u015fkin bor\u00e7 faizi&#8221; K\u0131smen kiraya verilen ve k\u0131smen ikamet ama\u00e7l\u0131 kullan\u0131lan bir binan\u0131n sat\u0131n al\u0131nmas\u0131 veya in\u015fas\u0131 ile ba\u011flant\u0131l\u0131 olarak katlan\u0131lan bor\u00e7 faizleri, yaln\u0131zca binan\u0131n kiraya verilen k\u0131sm\u0131na atfedilebildi\u011fi \u00f6l\u00e7\u00fcde kira gelirinden gelire ba\u011fl\u0131 gider olarak d\u00fc\u015f\u00fclebilir. Kredilere ek olarak, bu t\u00fcr karma kullan\u0131ml\u0131 bir m\u00fclk\u00fcn sat\u0131n alma veya in\u015faat maliyetlerini...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1177,1030,967,881],"tags":[],"class_list":["post-11598","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-bina","category-borc-faizi","category-kiralama-ve-leasing","category-reklam-maliyetleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11598","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=11598"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11598\/revisions"}],"predecessor-version":[{"id":11644,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11598\/revisions\/11644"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}