{"id":11615,"date":"2020-01-15T04:42:58","date_gmt":"2020-01-15T03:42:58","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-konutun-imtiyazi-2\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"bir-konutun-imtiyazi-2","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-konutun-imtiyazi-2\/","title":{"rendered":"Bir konutun imtiyaz\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\"><p>&#8220;Bir konutun imtiyazl\u0131 devri (kiralanmas\u0131).&#8221;<\/p>\n<h2>Daire kiralamak<\/h2>\n<p>Bir daireyi, \u00f6rne\u011fin \u00e7ocuklara, ebeveynlere veya karde\u015flere ikamet amac\u0131yla kiralarken, kira s\u00f6zle\u015fmesinin yabanc\u0131lar aras\u0131nda al\u0131\u015f\u0131lagelmi\u015f olana uygun olmas\u0131na ve s\u00f6zle\u015fmenin ger\u00e7ekten bu \u015fekilde y\u00fcr\u00fct\u00fclmesine (\u00f6rne\u011fin d\u00fczenli kira \u00f6demeleri ve elektrik faturalar\u0131 yoluyla) dikkat edilmelidir.<\/p>\n<p>B\u00f6yle bir durum s\u00f6z konusu de\u011filse, kirac\u0131l\u0131k bir b\u00fct\u00fcn olarak tan\u0131nmayacakt\u0131r, \u00f6zellikle de kira ile ilgili gelirle ilgili giderlerin talep edilememesi sonucunu do\u011furacakt\u0131r.<\/p>\n<h2>Yerel kiran\u0131n %66&#8217;s\u0131<\/h2>\n<p>\u0130ndirimli bir kira s\u00f6z konusu oldu\u011funda, gelirle ilgili giderlerin tam tutarda d\u00fc\u015f\u00fclmesi i\u00e7in <strong>\u00fccret s\u0131n\u0131r\u0131na<\/strong> uyulmas\u0131 gerekti\u011fi de unutulmamal\u0131d\u0131r: Kararla\u015ft\u0131r\u0131lan kira bedeli yerel <strong>kira<\/strong> bedelinin en az <strong>%66<\/strong> &#8216;s\u0131 ise, gelirle ilgili giderlerin <strong>tam<\/strong> olarak indirilmesi d\u00fczenli olarak m\u00fcmk\u00fcnd\u00fcr (<a href=\"https:\/\/bmf-esth.de\/esth\/2016\/A-Einkommensteuergesetz\/II-Einkommen\/8-Die-einzelnen-Einkunftsarten\/f-Vermietung-und-Verpachtung\/Paragraf-21\/inhalt.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 21 paragraf. 2 EStG<\/a>).<\/p>\n<p>\u00d6te yandan, kararla\u015ft\u0131r\u0131lan kira piyasa kiras\u0131n\u0131n %66&#8217;s\u0131ndan azsa, vergi dairesi kiran\u0131n k\u0131smen \u00f6dendi\u011fini varsayar ve gelirle ilgili giderleri (orant\u0131l\u0131 olarak) azalt\u0131r.<\/p>\n<p>Yerel piyasa kiras\u0131, yerel so\u011fuk kira art\u0131 \u0130\u015fletme Giderleri Y\u00f6netmeli\u011fine g\u00f6re <strong>payla\u015ft\u0131r\u0131labilir maliyetlerden<\/strong> (s\u0131cak kira olarak adland\u0131r\u0131l\u0131r) olu\u015fur.<\/p>\n<p>\u00dccret s\u0131n\u0131r\u0131, bir dairenin <strong>yabanc\u0131lara<\/strong> kiralanmas\u0131 durumunda da d\u00fczenli olarak ge\u00e7erlidir. Vergi makamlar\u0131 ayr\u0131ca, yukar\u0131da belirtilen s\u0131n\u0131ra uymak i\u00e7in kararla\u015ft\u0131r\u0131lan kiran\u0131n yasal veya fiili nedenlerle art\u0131r\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131 halinde, gelirle ilgili giderlerde (orant\u0131l\u0131 olarak) bir indirim yapar.<\/p>\n<p>Etkilenen kira s\u00f6zle\u015fmelerinin d\u00fczenli olarak <strong>g\u00f6zden ge\u00e7irilmesi<\/strong> ve gerekirse kiran\u0131n <strong>ayarlanmas\u0131<\/strong> tavsiye edilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Bir konutun imtiyazl\u0131 devri (kiralanmas\u0131).&#8221; Daire kiralamak Bir daireyi, \u00f6rne\u011fin \u00e7ocuklara, ebeveynlere veya karde\u015flere ikamet amac\u0131yla kiralarken, kira s\u00f6zle\u015fmesinin yabanc\u0131lar aras\u0131nda al\u0131\u015f\u0131lagelmi\u015f olana uygun olmas\u0131na ve s\u00f6zle\u015fmenin ger\u00e7ekten bu \u015fekilde y\u00fcr\u00fct\u00fclmesine (\u00f6rne\u011fin d\u00fczenli kira \u00f6demeleri ve elektrik faturalar\u0131 yoluyla) dikkat edilmelidir. B\u00f6yle bir durum s\u00f6z konusu de\u011filse, kirac\u0131l\u0131k bir b\u00fct\u00fcn olarak tan\u0131nmayacakt\u0131r, \u00f6zellikle de kira...","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":[885,1275,1431,1511],"class_list":["post-11615","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kiralama-ve-leasing","tag-duez","tag-kiralik","tag-tasinma-masraflari","tag-tasinma-masraflarinin-geri-oedenmesi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11615","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=11615"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11615\/revisions"}],"predecessor-version":[{"id":11662,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11615\/revisions\/11662"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}