Turizm Ama\u00e7l\u0131 Kiralanan Konut uygulamas\u0131, 2023 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 7464 say\u0131l\u0131 Kanun ile birlikte turizm sekt\u00f6r\u00fcnde yeni bir alan yaratt\u0131. Ancak bu alan\u0131n vergisel a\u00e7\u0131dan nas\u0131l de\u011ferlendirilece\u011fi konusunda uygulamada \u00f6nemli teredd\u00fctler olu\u015ftu. \u00d6zellikle, bu faaliyetlerde uygulanacak Katma De\u011fer Vergisi (KDV) oran\u0131n\u0131n belirlenmesi y\u00f6n\u00fcnde \u00e7e\u015fitli g\u00f6r\u00fc\u015fler g\u00fcndeme geldi.<\/p>\n\n\n\n
16 Eyl\u00fcl 2024 tarihli ve E-93996897-130-160899 say\u0131l\u0131 Mu\u011fla Defterdarl\u0131\u011f\u0131 \u00f6zelgesinde, ‘Turizm Ama\u00e7l\u0131 Kiralanan Konut \u0130zin Belgesi’ bulunan i\u015fletmelerin faaliyetlerinin, 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (II) say\u0131l\u0131 listede belirtilen indirimli KDV oran\u0131 kapsam\u0131nda de\u011ferlendirilemeyece\u011fi a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/p>\n\n\n\n
\u00d6zelgede, bu t\u00fcr kiralamalar\u0131n ‘otel, motel, pansiyon, tatil k\u00f6y\u00fc ve benzeri konaklama tesislerinde verilen geceleme hizmeti’ tan\u0131m\u0131na girmedi\u011fi, dolay\u0131s\u0131yla bu kapsamda sunulan hizmetlerin genel KDV oran\u0131 olan %20 \u00fczerinden vergilendirilmesi gerekti\u011fi ifade edilmi\u015ftir.<\/p>\n\n\n\n
Bu \u00f6zelgeye g\u00f6re, Turizm Ama\u00e7l\u0131 Kiralanan Konut \u0130zin Belgesi ile faaliyet g\u00f6steren i\u015fletmelerin sundu\u011fu hizmetler, klasik anlamda bir konaklama hizmeti de\u011fil, ‘konutun k\u0131sa s\u00fcreli kiralanmas\u0131’ olarak de\u011ferlendirilir. Bu nedenle, bu hizmetlerde %20 oran\u0131nda KDV uygulanacakt\u0131r.<\/p>\n\n\n\n
Buna kar\u015f\u0131n, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u2019ndan al\u0131nan ‘Basit Konaklama Turizm \u0130\u015fletmesi Belgesi’ bulunan tesisler, otel veya pansiyon stat\u00fcs\u00fcnde say\u0131lmakta ve 2007\/13033 say\u0131l\u0131 BKK\u2019n\u0131n (II) say\u0131l\u0131 listesi kapsam\u0131nda %10 KDV oran\u0131ndan yararlanabilmektedir.<\/p>\n\n\n\n Gelir \u0130daresi\u2019nin bu \u00f6zelgesiyle birlikte, turizm ama\u00e7l\u0131 kiralanan konutlar\u0131n otel ya da pansiyonlarla ayn\u0131 vergisel stat\u00fcde de\u011ferlendirilemeyece\u011fi netle\u015fmi\u015ftir. Bu nedenle, i\u015fletmelerin belge t\u00fcrlerine g\u00f6re farkl\u0131 KDV oranlar\u0131 uygulamalar\u0131 gerekmektedir.<\/p>\n\n\n\n Bu ayr\u0131m, hem KDV beyannamelerinde hem de muhasebe kay\u0131tlar\u0131nda dikkatle izlenmeli; her iki faaliyet t\u00fcr\u00fc i\u00e7in ayr\u0131 gelir hesaplar\u0131 a\u00e7\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n – Mu\u011fla Defterdarl\u0131\u011f\u0131 (VDB) \u00d6zelgesi, 16.09.2024, E-93996897-130-160899 Turizm Ama\u00e7l\u0131 Kiralanan Konut uygulamas\u0131, 2023 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 7464 say\u0131l\u0131 Kanun ile birlikte turizm sekt\u00f6r\u00fcnde yeni bir alan yaratt\u0131. Ancak bu alan\u0131n vergisel a\u00e7\u0131dan nas\u0131l de\u011ferlendirilece\u011fi konusunda uygulamada \u00f6nemli teredd\u00fctler olu\u015ftu. \u00d6zellikle, bu faaliyetlerde uygulanacak Katma De\u011fer Vergisi (KDV) oran\u0131n\u0131n belirlenmesi y\u00f6n\u00fcnde \u00e7e\u015fitli g\u00f6r\u00fc\u015fler g\u00fcndeme geldi. Mu\u011fla Defterdarl\u0131\u011f\u0131\u2019n\u0131n G\u00f6r\u00fc\u015f\u00fc 16 Eyl\u00fcl 2024 tarihli ve […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[],"class_list":["post-1291","post","type-post","status-publish","format-standard","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1291"}],"version-history":[{"count":1,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1291\/revisions"}],"predecessor-version":[{"id":1292,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1291\/revisions\/1292"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Belge T\u00fcr\u00fc<\/td> Faaliyet T\u00fcr\u00fc<\/td> Uygulanacak KDV Oran\u0131<\/td><\/tr> Turizm Ama\u00e7l\u0131 Kiralanan Konut \u0130zin Belgesi<\/td> K\u0131sa s\u00fcreli konut kiralama (7464 say\u0131l\u0131 Kanun kapsam\u0131nda)<\/td> %20 (Genel oran)<\/td><\/tr> Basit Konaklama Turizm \u0130\u015fletmesi Belgesi<\/td> Konaklama ve restoran hizmetleri<\/td> %10 (\u0130ndirimli oran)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Sonu\u00e7 ve De\u011ferlendirme<\/h2>\n\n\n\n
Kaynak\u00e7a<\/h2>\n\n\n\n
– 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu
– 7464 say\u0131l\u0131 Konutlar\u0131n Turizm Ama\u00e7l\u0131 Kiralanmas\u0131na \u0130li\u015fkin Kanun
– 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (KDV oranlar\u0131 hakk\u0131nda karar)
– KDV Genel Uygulama Tebli\u011fi (B\u00f6l\u00fcm I\/C-2.1.1.2)
– Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 e-\u00d6zelge Sistemi (https:\/\/ivd.gib.gov.tr)<\/p>","protected":false},"excerpt":{"rendered":"