{"id":11619,"date":"2020-04-14T11:47:34","date_gmt":"2020-04-14T09:47:34","guid":{"rendered":"https:\/\/tunal-stb.de\/karma-kullanimli-gayrimenkul-durumunda-borc-faizinin-dikkate-alinmasi\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"karma-kullanimli-gayrimenkul-durumunda-borc-faizinin-dikkate-alinmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/karma-kullanimli-gayrimenkul-durumunda-borc-faizinin-dikkate-alinmasi\/","title":{"rendered":"Karma kullan\u0131ml\u0131 gayrimenkul durumunda bor\u00e7 faizinin dikkate al\u0131nmas\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>&#8220;Karma kullan\u0131ml\u0131 m\u00fclkte bor\u00e7 faizinin dikkate al\u0131nmas\u0131.&#8221;<\/h2>\n<p>Bor\u00e7 faizleri, ekonomik olarak bir gelir t\u00fcr\u00fcyle ilgili olduklar\u0131 s\u00fcrece, genellikle gelirle ilgili giderler olarak dikkate al\u0131nabilir. Ayn\u0131 durum, kredi ile finanse edilen bir binan\u0131n sadece sahibi taraf\u0131ndan kullan\u0131lmad\u0131\u011f\u0131, ayn\u0131 zamanda k\u0131smen gelir elde etmeye de hizmet etti\u011fi (\u00f6rne\u011fin kiraya verilerek) durumlarda da ge\u00e7erlidir. Buna g\u00f6re, bor\u00e7 faizinin yaln\u0131zca orant\u0131l\u0131 olarak, yani kredinin binan\u0131n kiralanan k\u0131sm\u0131na atfedilebildi\u011fi \u00f6l\u00e7\u00fcde dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n<p>Ancak Federal Mali Mahkeme&#8217;nin i\u00e7tihad\u0131na g\u00f6re, kredi \u00f6zellikle binan\u0131n gelir getirmeye hizmet eden belirli bir b\u00f6l\u00fcm\u00fcne <strong>tahsis<\/strong> edilmi\u015fse, bor\u00e7 faizinin tamam\u0131 talep edilebilir. Bunun i\u00e7in \u00f6n ko\u015ful, sat\u0131n alma fiyat\u0131n\u0131n binan\u0131n farkl\u0131 kullan\u0131lan b\u00f6l\u00fcmleri aras\u0131nda b\u00f6l\u00fcnmesi ve binan\u0131n bu b\u00f6l\u00fcm\u00fcne atfedilebilecek sat\u0131n alma maliyetlerinin de <strong>asl\u0131nda<\/strong> kredi fonlar\u0131yla \u00f6denmesidir.<\/p>\n<p>Federal Maliye Mahkemesi yak\u0131n tarihli bir karar\u0131nda, kredilerin binan\u0131n \u00fc\u00e7\u00fcnc\u00fc bir tarafa kiralanan k\u0131sm\u0131n\u0131n sat\u0131n alma maliyetlerine ayr\u0131 bir \u015fekilde tahsis edilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131klad\u0131.  <strong>de\u011fil<\/strong>  Kredi fonlar\u0131 daha \u00f6nce \u00f6zel bir cari hesaba aktar\u0131lm\u0131\u015fsa ve buradan, orada bulunan kendi fonlar\u0131yla birlikte sat\u0131n alma fiyat\u0131n\u0131n tamam\u0131n\u0131 \u00f6demek i\u00e7in kullan\u0131l\u0131yorsa uygundur. Kendi fonlar\u0131 ile \u00fc\u00e7\u00fcnc\u00fc taraf fonlar\u0131n\u0131n <strong>kar\u0131\u015ft\u0131r\u0131lmas\u0131<\/strong> nedeniyle, mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, binan\u0131n mal sahibi taraf\u0131ndan i\u015fgal edilen veya \u00fc\u00e7\u00fcnc\u00fc taraf taraf\u0131ndan i\u015fgal edilen k\u0131sm\u0131n\u0131n \u00f6denmesi i\u00e7in ger\u00e7ekte hangi fonlar\u0131n kullan\u0131ld\u0131\u011f\u0131 art\u0131k anla\u015f\u0131lam\u0131yordu. \u00d6zkaynaklar da genel finansmana dahil edildi\u011finden, kredi faizinin kiralama ve leasingden kaynaklanan gelirle ilgili giderlere tahsisi ancak mal sahibi taraf\u0131ndan kullan\u0131lan k\u0131sm\u0131n kullan\u0131labilir taban alan\u0131n\u0131n kiralanan k\u0131sm\u0131nkine oran\u0131nda m\u00fcmk\u00fcn olmu\u015ftur.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Karma kullan\u0131ml\u0131 m\u00fclkte bor\u00e7 faizinin dikkate al\u0131nmas\u0131.&#8221; Bor\u00e7 faizleri, ekonomik olarak bir gelir t\u00fcr\u00fcyle ilgili olduklar\u0131 s\u00fcrece, genellikle gelirle ilgili giderler olarak dikkate al\u0131nabilir. Ayn\u0131 durum, kredi ile finanse edilen bir binan\u0131n sadece sahibi taraf\u0131ndan kullan\u0131lmad\u0131\u011f\u0131, ayn\u0131 zamanda k\u0131smen gelir elde etmeye de hizmet etti\u011fi (\u00f6rne\u011fin kiraya verilerek) durumlarda da ge\u00e7erlidir. Buna g\u00f6re, bor\u00e7 faizinin...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1177,1122,967],"tags":[],"class_list":["post-11619","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-bina","category-faiz","category-kiralama-ve-leasing"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11619","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=11619"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11619\/revisions"}],"predecessor-version":[{"id":11657,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11619\/revisions\/11657"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}