{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"http:\/\/denizcankizil.tr\/en","author_name":"Hukuki Haber.net","author_url":"http:\/\/denizcankizil.tr\/en\/author\/hukukihabernet\/","title":"K\u0131sa S\u00fcreli Konut Kiralamalar\u0131nda Vergi Kayd\u0131 A\u00e7\u0131lmas\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"imRV3NuyzE\"><a href=\"http:\/\/denizcankizil.tr\/en\/hukukihaber\/kisa-sureli-konut-kiralamalarinda-vergi-kaydi-acilmasi\/\">K\u0131sa S\u00fcreli Konut Kiralamalar\u0131nda Vergi Kayd\u0131 A\u00e7\u0131lmas\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"http:\/\/denizcankizil.tr\/en\/hukukihaber\/kisa-sureli-konut-kiralamalarinda-vergi-kaydi-acilmasi\/embed\/#?secret=imRV3NuyzE\" width=\"600\" height=\"338\" title=\"&#8220;K\u0131sa S\u00fcreli Konut Kiralamalar\u0131nda Vergi Kayd\u0131 A\u00e7\u0131lmas\u0131&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"imRV3NuyzE\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=http:\/\/denizcankizil.tr\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"B\u00fcy\u00fck kentlerde, \u00f6zellikle Ankara, \u0130zmir, \u0130stanbul gibi \u015fehirlerde saatlik, yar\u0131m g\u00fcnl\u00fck veya bir g\u00fcn gibi k\u0131sa s\u00fcreli konutlar\u0131n istek sahiplerine kiraland\u0131\u011f\u0131n\u0131 s\u0131kl\u0131kla ya\u015famaktay\u0131z. Genelde, konut kiralamalar\u0131 y\u0131ll\u0131k olabilmektedir. Baz\u0131 b\u00f6lgelerde (1) y\u0131ldan daha k\u0131sa s\u00fcreli konut kiraland\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6zellikle, tatil b\u00f6lgelerinde k\u0131sa s\u00fcreli konut kiraland\u0131\u011f\u0131 tespit edilmektedir. Sahil il veya il\u00e7elerinde, denize yak\u0131n sitelerde (1) veya (2) ayl\u0131k konutlar\u0131n kiraland\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bu b\u00f6lgelerde vergi idaresinin olaylar\u0131 geriden takip etmesi nedeniyle bazen bu kiralama i\u015flemlerinin vergi d\u0131\u015f\u0131 kald\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bize g\u00f6re, k\u0131sa s\u00fcreli konut kiralama i\u015flemlerinin ticari maksatla yapan ger\u00e7ek veya t\u00fczel ki\u015filer bak\u0131m\u0131ndan bu faaliyetin t\u00fcr\u00fc konusunda \u00e7eli\u015fkiye d\u00fc\u015f\u00fclmektedir. Konutun ticari ama\u00e7la kiralanmas\u0131 halinde bu faaliyetin gayrimenkul sermaye irad\u0131 olarak de\u011fil; ticari kazan\u00e7 olarak vergilendirilmesi zorunludur. \u00d6zellikle otel \u2013 motel gibi yerlerde kalmak istemeyen ki\u015filerin k\u0131sa s\u00fcreli metropol dahilinde konut kiralama y\u00f6n\u00fcnde tercihte bulunduklar\u0131 tespit edilmektedir. \u00d6zellikle, g\u00fcvenlik a\u00e7\u0131s\u0131ndan denetime tabi olmak istemeyen kimselerin otel yerine bu gibi konutlar\u0131 g\u00fcnl\u00fck veya yar\u0131m g\u00fcnl\u00fck s\u00fcre ile kiralama y\u00f6n\u00fcnde tercihte bulunmaktad\u0131rlar. Bu gibi konutlar\u0131 da kiraya verenlerin ticari kazan\u00e7 elde ettikleri tespit edilmektedir. Dolay\u0131s\u0131 ile bu gibi kira geliri elde edenlerin GVK md. 37 h\u00fckm\u00fcne istinaden ticari kazan\u00e7 elde ettikleri i\u00e7in ger\u00e7ek usulde gelir, ge\u00e7ici vergi, KDV ve muhtasar vergi kay\u0131tlar\u0131n\u0131 a\u00e7t\u0131rmalar\u0131 &hellip;"}