{"id":1294,"date":"2025-10-28T13:18:05","date_gmt":"2025-10-28T10:18:05","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=1294"},"modified":"2025-10-28T13:18:05","modified_gmt":"2025-10-28T10:18:05","slug":"sermaye-tamamlama-mi-sermaye-artirimi-mi","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/sermaye-tamamlama-mi-sermaye-artirimi-mi\/","title":{"rendered":"SERMAYE TAMAMLAMA MI, SERMAYE ARTIRIMI MI?"},"content":{"rendered":"

Vergisel A\u00e7\u0131dan \u0130nce Bir \u00c7izgi<\/h1>\n\n\n\n

Zaman zaman, zarar eden \u015firketlerin ortaklar\u0131 \u015firketin ayakta kalmas\u0131 i\u00e7in ek kaynak aktar\u0131yor. Ancak bu katk\u0131lar\u0131n \u201csermaye art\u0131r\u0131m\u0131\u201d m\u0131, yoksa \u201csermaye tamamlama\u201d m\u0131 oldu\u011fu konusu hem ticaret hukuku hem de vergi hukuku bak\u0131m\u0131ndan \u00f6nemli farklar ta\u015f\u0131yor.

Bu yaz\u0131da, T\u00fcrk Ticaret Kanunu\u2019nun 376. maddesi uyar\u0131nca yap\u0131lan sermaye tamamlama \u00f6demelerinin vergiye nas\u0131l yans\u0131d\u0131\u011f\u0131n\u0131, Kurumlar Vergisi Kanunu\u2019ndaki nakit sermaye indirimi ile farklar\u0131n\u0131 ve pratik sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131kl\u0131yoruz.<\/p>\n\n\n\n

1. TTK 376 Kapsam\u0131nda Sermaye Tamamlama Nedir?<\/h2>\n\n\n\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 376. maddesi, ‘sermaye kayb\u0131 ve borca bat\u0131kl\u0131k’ h\u00e2linde y\u00f6netim kuruluna baz\u0131 \u00f6nlemler alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirir. Bir \u015firketin \u00f6zkaynaklar\u0131, sermayesinin yar\u0131s\u0131n\u0131n alt\u0131na d\u00fc\u015ft\u00fc\u011f\u00fcnde, y\u00f6netim kurulu sermayeyi azaltma, sermaye art\u0131r\u0131m\u0131 yapma veya zarar\u0131 kapatmak \u00fczere ortaklardan sermaye tamamlama \u00f6demesi talep etme se\u00e7eneklerinden birini uygulayabilir.

Sermaye tamamlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, ortaklar\u0131n \u015firkete bor\u00e7 veya gelir yaratmadan yapt\u0131klar\u0131 kar\u015f\u0131l\u0131ks\u0131z katk\u0131d\u0131r. Bu katk\u0131lar tescil edilmez, yani sermaye art\u0131r\u0131m\u0131 say\u0131lmaz; ancak \u015firketin mali yap\u0131s\u0131n\u0131 g\u00fc\u00e7lendirir.<\/p>\n\n\n\n

2. Sermaye Art\u0131r\u0131m\u0131 ile Aras\u0131ndaki Fark<\/h2>\n\n\n\n
\u00d6zellik<\/td>Sermaye Art\u0131r\u0131m\u0131<\/td>Sermaye Tamamlama<\/td>Tescil<\/td>Amac\u0131<\/td><\/tr>
Hukuki i\u015flem<\/td>Tescil ve ilan gerektirir<\/td>\u0130\u00e7sel bir i\u015flem, tescil edilmez<\/td>Zorunlu<\/td>Sermaye b\u00fcy\u00fctme<\/td><\/tr>
Muhasebe kayd\u0131<\/td>500 \u2013 Sermaye hesab\u0131na eklenir<\/td>529 \u2013 Sermaye Tamamlama Farklar\u0131 hesab\u0131na al\u0131n\u0131r<\/td>Var<\/td>Zarar kapatma<\/td><\/tr>
Vergisel sonu\u00e7<\/td>Zaten kurum kazanc\u0131na dahil edilmez<\/td>Ayr\u0131ca a\u00e7\u0131k\u00e7a kazanca dahil edilmez h\u00fckm\u00fc vard\u0131r<\/td>Yok<\/td>Mali dengeyi koruma<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3. Vergisel De\u011ferlendirme ve Mevzuat<\/h2>\n\n\n\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 6. maddesi, kurum kazanc\u0131n\u0131n ticari bilan\u00e7o esas\u0131na g\u00f6re tespit edilece\u011fini s\u00f6yler. Ancak baz\u0131 unsurlar ticari kazan\u00e7ta yer alsa bile vergiye tabi tutulmaz. Bu kapsamda, TTK m.376 uyar\u0131nca yap\u0131lan sermaye tamamlama \u00f6demeleri de bu kapsamda de\u011ferlendirilmi\u015ftir.

\u201c13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 maddesi uyar\u0131nca sermayenin tamamlanmas\u0131na karar verilen \u015firketin ortaklar\u0131 taraf\u0131ndan zarar sebebiyle kar\u015f\u0131l\u0131ks\u0131z kalan k\u0131sm\u0131 kapatacak miktarda aktar\u0131lan tutarlar kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz.\u201d

<\/p>\n\n\n\n

4. Nakit Sermaye Art\u0131\u015f\u0131 \u0130ndirimi A\u00e7\u0131s\u0131ndan De\u011ferlendirme<\/h2>\n\n\n\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi, kurumlar\u0131n nakit olarak art\u0131rd\u0131klar\u0131 sermayeler \u00fczerinden belli bir faiz oran\u0131 uygulayarak indirim hakk\u0131 tan\u0131r. Bu d\u00fczenleme, fiilen i\u015fletmeye konulan nakit sermayeyi te\u015fvik etmek amac\u0131 ta\u015f\u0131r.

Kurumlar Vergisi Kanunu m.10\/1-\u0131:
\u201cSermaye \u015firketlerinin ticaret siciline tescil edilmi\u015f \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131n\u0131, nakdi sermaye art\u0131\u015f\u0131 yoluyla art\u0131rmalar\u0131 h\u00e2linde, bu art\u0131\u015f tutarlar\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131nca a\u00e7\u0131klanan ticari kredilere uygulanan ortalama faiz oran\u0131 dikkate al\u0131narak hesaplanacak tutar\u0131n y\u00fczde ellisine kadar olan k\u0131sm\u0131 kurum kazanc\u0131ndan indirilebilir.\u201d

Bu h\u00fck\u00fcm gere\u011fi, indirim yaln\u0131zca nakdi sermaye art\u0131\u015flar\u0131 i\u00e7in ge\u00e7erlidir. TTK 376 kapsam\u0131ndaki sermaye tamamlama \u00f6demeleri tescil edilmedikleri ve nakdi sermaye art\u0131\u015f\u0131 say\u0131lmad\u0131klar\u0131 i\u00e7in bu indirimden yararlanamaz.<\/p>\n\n\n\n

5. Pratik Etki ve Sonu\u00e7<\/h2>\n\n\n\n

Sermaye tamamlama, kurum kazanc\u0131na dahil edilmez (vergi al\u0131nmaz), ancak nakdi sermaye indirimi avantaj\u0131 da sa\u011flamaz.

\u00d6zetle:
– \u015eirket zarar nedeniyle \u00f6zkayna\u011f\u0131n\u0131 korumak istiyorsa, sermaye tamamlama pratik bir \u00e7\u00f6z\u00fcmd\u00fcr.
– \u015eirket hem vergi indirimi almak hem de sermaye taban\u0131n\u0131 kal\u0131c\u0131 olarak b\u00fcy\u00fctmek istiyorsa, nakit sermaye art\u0131r\u0131m\u0131 tercih edilmelidir.

Sermaye art\u0131r\u0131m\u0131 \u015firketin gelece\u011fine yat\u0131r\u0131m, sermaye tamamlama ise bug\u00fcn\u00fc kurtarmakt\u0131r. Her ikisi de vergisizdir, ancak yaln\u0131zca nakit sermaye art\u0131r\u0131m\u0131 Kurumlar Vergisi Kanunu m.10\/1-\u0131 kapsam\u0131nda ek bir vergi avantaj\u0131 sa\u011flar.<\/p>","protected":false},"excerpt":{"rendered":"

Vergisel A\u00e7\u0131dan \u0130nce Bir \u00c7izgi Zaman zaman, zarar eden \u015firketlerin ortaklar\u0131 \u015firketin ayakta kalmas\u0131 i\u00e7in ek kaynak aktar\u0131yor. Ancak bu katk\u0131lar\u0131n \u201csermaye art\u0131r\u0131m\u0131\u201d m\u0131, yoksa \u201csermaye tamamlama\u201d m\u0131 oldu\u011fu konusu hem ticaret hukuku hem de vergi hukuku bak\u0131m\u0131ndan \u00f6nemli farklar ta\u015f\u0131yor. Bu yaz\u0131da, T\u00fcrk Ticaret Kanunu\u2019nun 376. maddesi uyar\u0131nca yap\u0131lan sermaye tamamlama \u00f6demelerinin vergiye nas\u0131l […]<\/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-1294","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\/1294","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=1294"}],"version-history":[{"count":1,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1294\/revisions"}],"predecessor-version":[{"id":1295,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1294\/revisions\/1295"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}