{"id":47601,"date":"2025-04-03T12:06:00","date_gmt":"2025-04-03T09:06:00","guid":{"rendered":"https:\/\/denizcankizil.tr\/uncategorized-tr\/eurobond-faizleri-ve-kira-gelirlerinin-beyani-nasil-yapilacaktir\/"},"modified":"2025-04-03T12:06:00","modified_gmt":"2025-04-03T09:06:00","slug":"eurobond-faizleri-ve-kira-gelirlerinin-beyani-nasil-yapilacaktir","status":"publish","type":"post","link":"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/eurobond-faizleri-ve-kira-gelirlerinin-beyani-nasil-yapilacaktir\/","title":{"rendered":"EUROBOND FA\u0130ZLER\u0130 VE K\u0130RA GEL\u0130RLER\u0130N\u0130N BEYANI NASIL YAPILACAKTIR?"},"content":{"rendered":"

Bilindi\u011fi \u00fczere Eurobond faiz gelirleri 2024 y\u0131l\u0131nda elde edilen faizler a\u00e7\u0131s\u0131ndan y\u0131ll\u0131k 230.000,00 TL\u2019yi ge\u00e7mesi halinde 2025 Mart ay\u0131nda beyan edilmesi gerekmektedir. Bu gelirlerden indirim oran\u0131 yap\u0131lmayacakt\u0131r. A\u015fa\u011f\u0131da m\u00fckellef (A)\u2019n\u0131n 2024 y\u0131l\u0131nda elde etmi\u015f oldu\u011fu d\u00f6viz cinsinden devlet tahvilinden (Eurobond) toplam 1.750.000,00 TL faiz geliri elde etmi\u015ftir. Ayr\u0131ca yine bu m\u00fckellefin 2024 y\u0131l\u0131 i\u00e7erisinde toplam br\u00fct 1.080.000,00 TL kira geliri elde etmi\u015f oldu\u011funu varsayal\u0131m. Bu m\u00fckellefin i\u015f yeri i\u00e7in %20 nispetinde kira stopaj\u0131 olarak ise kirac\u0131s\u0131 taraf\u0131ndan 216.000,00 TL vergi kesintisi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Bu m\u00fckellef 2024 y\u0131l\u0131nda 13 ya\u015f\u0131ndaki \u00e7ocu\u011fu i\u00e7in e\u011fitim gideri olarak ise fatura kar\u015f\u0131l\u0131\u011f\u0131nda KDV dahil 315.000,00 TL \u00f6deme yapm\u0131\u015ft\u0131r. Yine bu m\u00fckellefin e\u015fi i\u00e7in \u00f6zel bir hastaneye 85.000,00 TL fatura kar\u015f\u0131l\u0131\u011f\u0131nda tedavi harcamas\u0131 yap\u0131lm\u0131\u015f oldu\u011funu kabul edelim. M\u00fckellef kira gelirleri i\u00e7in g\u00f6t\u00fcr\u00fc gider sistemini kabul etmi\u015ftir.<\/p>\n

M\u00fckellef (A)\u2019n\u0131n elde etti\u011fi faiz gelirleri; d\u00f6viz cinsinden devlet tahvili faiz geliri oldu\u011fu i\u00e7in bu gelire indirim oran\u0131 yap\u0131lmayacakt\u0131r. \u0130\u015f yeri kira gelirleri tutar\u0131 ile d\u00f6viz cinsinden devlet tahvili faiz gelirleri toplam\u0131 2024 y\u0131l\u0131 i\u00e7in belirlenen s\u0131n\u0131r\u0131 230.000,00 TL\u2019yi a\u015fmaktad\u0131r.<\/p>\n

Bu veriler \u00e7er\u00e7evesinde, m\u00fckellefin e\u011fitim ve sa\u011fl\u0131k harcamalar\u0131, harcamalar\u0131n\u0131n T\u00fcrkiye\u2019de yap\u0131lmas\u0131, gelir veya Kurumlar Vergisi m\u00fckellefi olan ger\u00e7ek veya t\u00fczel ki\u015filerden al\u0131nacak belgelerle yani fatura ile tevsik edilmesi, m\u00fckellefin kendisi, e\u015fi ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ili\u015fkin olmas\u0131 ve beyan edilen gelirin(matrah) %10\u2019unu a\u015fmamas\u0131 \u015fart\u0131yla y\u0131ll\u0131k beyanname ile bildirilecek gelirlerden indirilebilecektir. Bu nedenle; toplam 600.000,00 TL\u2019lik e\u011fitim ve sa\u011fl\u0131k harcamas\u0131 yapmas\u0131na kar\u015f\u0131n, beyan edilen gelirin %10\u2019u olan (2.668.000,00 x %10) 266.800 TL indirim konusu yap\u0131labilecektir.<\/p>\n

Bu durumda, m\u00fckellef (A)\u2019n\u0131n kira gelirleri ve Eurobond faiz gelirlerinin beyan\u0131na ili\u015fkin hesaplanan gelir vergisi ve damga vergisi a\u015fa\u011f\u0131da oldu\u011fu gibidir.<\/p>\n

1.750.000,00 Eurobond Faiz Geliri<\/p>\n

1.080.000,00 \u0130\u015f Yeri Kira Geliri<\/p>\n

\u00a0\u00a0 162.000,00 G\u00f6t\u00fcr\u00fc Gider (1.080.000,00 x %15)<\/p>\n

\u00a0\u00a0 918.000,00 Safi \u0130rat(Kira) (1.080.000,00 \u2013 162.000,00)<\/p>\n

2.668.000,00 Toplam (1.750.000,00 + 918.000,00)<\/p>\n

\u00a0\u00a0 266.800,00 E\u011fitim ve Sa\u011fl\u0131k Harcamalar\u0131(Beyan edilen gelirin %10\u2019u)<\/p>\n

2.401.200,00 Vergiye Tabi Gelir(Matrah) (2.668.000,00 \u2013 266.800,00)<\/p>\n

\u00a0\u00a0 772.420,00 Hesaplanan Gelir Vergisi<\/p>\n

\u00a0\u00a0 216.000,00 Kesinti Yoluyla \u00d6denen Vergiler<\/p>\n

\u00a0\u00a0 556.420,00 \u00d6denmesi Gereken Gelir Vergisi (772.420,00-216.000,00)<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 672,40 \u00d6denmesi Gereken Damga Vergisi<\/p>\n

\u200bBilindi\u011fi \u00fczere Eurobond faiz gelirleri 2024 y\u0131l\u0131nda elde edilen faizler a\u00e7\u0131s\u0131ndan y\u0131ll\u0131k 230.000,00 TL\u2019yi ge\u00e7mesi halinde 2025 Mart ay\u0131nda beyan edilmesi gerekmektedir. Bu gelirlerden indirim oran\u0131 yap\u0131lmayacakt\u0131r. A\u015fa\u011f\u0131da m\u00fckellef (A)\u2019n\u0131n 2024 y\u0131l\u0131nda elde etmi\u015f oldu\u011fu d\u00f6viz cinsinden devlet tahvilinden (Eurobond) toplam 1.750.000,00 TL faiz geliri elde etmi\u015ftir. Ayr\u0131ca yine bu m\u00fckellefin 2024 y\u0131l\u0131 i\u00e7erisinde toplam br\u00fct 1.080.000,00 TL kira geliri elde etmi\u015f oldu\u011funu varsayal\u0131m. Bu m\u00fckellefin i\u015f yeri i\u00e7in %20 nispetinde kira stopaj\u0131 olarak ise kirac\u0131s\u0131 taraf\u0131ndan 216.000,00 TL vergi kesintisi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Bu m\u00fckellef 2024 y\u0131l\u0131nda 13 ya\u015f\u0131ndaki \u00e7ocu\u011fu i\u00e7in e\u011fitim gideri olarak ise fatura kar\u015f\u0131l\u0131\u011f\u0131nda KDV dahil 315.000,00 TL \u00f6deme yapm\u0131\u015ft\u0131r. Yine bu m\u00fckellefin e\u015fi i\u00e7in \u00f6zel bir hastaneye 85.000,00 TL fatura kar\u015f\u0131l\u0131\u011f\u0131nda tedavi harcamas\u0131 yap\u0131lm\u0131\u015f oldu\u011funu kabul edelim. M\u00fckellef kira gelirleri i\u00e7in g\u00f6t\u00fcr\u00fc gider sistemini kabul etmi\u015ftir.<\/p>\n

M\u00fckellef (A)\u2019n\u0131n elde etti\u011fi faiz gelirleri; d\u00f6viz cinsinden devlet tahvili faiz geliri oldu\u011fu i\u00e7in bu gelire indirim oran\u0131 yap\u0131lmayacakt\u0131r. \u0130\u015f yeri kira gelirleri tutar\u0131 ile d\u00f6viz cinsinden devlet tahvili faiz gelirleri toplam\u0131 2024 y\u0131l\u0131 i\u00e7in belirlenen s\u0131n\u0131r\u0131 230.000,00 TL\u2019yi a\u015fmaktad\u0131r.<\/p>\n

Bu veriler \u00e7er\u00e7evesinde, m\u00fckellefin e\u011fitim ve sa\u011fl\u0131k harcamalar\u0131, harcamalar\u0131n\u0131n T\u00fcrkiye\u2019de yap\u0131lmas\u0131, gelir veya Kurumlar Vergisi m\u00fckellefi olan ger\u00e7ek veya t\u00fczel ki\u015filerden al\u0131nacak belgelerle yani fatura ile tevsik edilmesi, m\u00fckellefin kendisi, e\u015fi ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ili\u015fkin olmas\u0131 ve beyan edilen gelirin(matrah) %10\u2019unu a\u015fmamas\u0131 \u015fart\u0131yla y\u0131ll\u0131k beyanname ile bildirilecek gelirlerden indirilebilecektir. Bu nedenle; toplam 600.000,00 TL\u2019lik e\u011fitim ve sa\u011fl\u0131k harcamas\u0131 yapmas\u0131na kar\u015f\u0131n, beyan edilen gelirin %10\u2019u olan (2.668.000,00 x %10) 266.800 TL indirim konusu yap\u0131labilecektir.<\/p>\n

Bu durumda, m\u00fckellef (A)\u2019n\u0131n kira gelirleri ve Eurobond faiz gelirlerinin beyan\u0131na ili\u015fkin hesaplanan gelir vergisi ve damga vergisi a\u015fa\u011f\u0131da oldu\u011fu gibidir.<\/p>\n

1.750.000,00 Eurobond Faiz Geliri<\/p>\n

1.080.000,00 \u0130\u015f Yeri Kira Geliri<\/p>\n

\u00a0\u00a0 162.000,00 G\u00f6t\u00fcr\u00fc Gider (1.080.000,00 x %15)<\/p>\n

\u00a0\u00a0 918.000,00 Safi \u0130rat(Kira) (1.080.000,00 \u2013 162.000,00)<\/p>\n

2.668.000,00 Toplam (1.750.000,00 + 918.000,00)<\/p>\n

\u00a0\u00a0 266.800,00 E\u011fitim ve Sa\u011fl\u0131k Harcamalar\u0131(Beyan edilen gelirin %10\u2019u)<\/p>\n

2.401.200,00 Vergiye Tabi Gelir(Matrah) (2.668.000,00 \u2013 266.800,00)<\/p>\n

\u00a0\u00a0 772.420,00 Hesaplanan Gelir Vergisi<\/p>\n

\u00a0\u00a0 216.000,00 Kesinti Yoluyla \u00d6denen Vergiler<\/p>\n

\u00a0\u00a0 556.420,00 \u00d6denmesi Gereken Gelir Vergisi (772.420,00-216.000,00)<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 672,40 \u00d6denmesi Gereken Damga Vergisi\u00a0Hukuki Haber<\/p>\n

Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"

Bilindi\u011fi \u00fczere Eurobond faiz gelirleri 2024 y\u0131l\u0131nda elde edilen faizler a\u00e7\u0131s\u0131ndan y\u0131ll\u0131k 230.000,00 TL\u2019yi ge\u00e7mesi halinde 2025 Mart ay\u0131nda beyan edilmesi gerekmektedir. Bu gelirlerden indirim oran\u0131 yap\u0131lmayacakt\u0131r. A\u015fa\u011f\u0131da m\u00fckellef (A)\u2019n\u0131n 2024 y\u0131l\u0131nda elde etmi\u015f oldu\u011fu d\u00f6viz cinsinden devlet tahvilinden (Eurobond) toplam 1.750.000,00 TL faiz geliri elde etmi\u015ftir. Ayr\u0131ca yine bu m\u00fckellefin 2024 y\u0131l\u0131 i\u00e7erisinde toplam br\u00fct 1.080.000,00 TL kira geliri elde etmi\u015f oldu\u011funu varsayal\u0131m. Bu m\u00fckellefin i\u015f yeri i\u00e7in %20 nispetinde kira stopaj\u0131 olarak ise kirac\u0131s\u0131 taraf\u0131ndan 216.000,00 TL vergi kesintisi yap\u0131lm\u0131\u015ft\u0131r. Bu m\u00fckellef 2024 y\u0131l\u0131nda 13 ya\u015f\u0131ndaki \u00e7ocu\u011fu i\u00e7in e\u011fitim gideri olarak ise fatura kar\u015f\u0131l\u0131\u011f\u0131nda KDV dahil 315.000,00 TL \u00f6deme yapm\u0131\u015ft\u0131r. Yine bu m\u00fckellefin e\u015fi i\u00e7in \u00f6zel bir hastaneye 85.000,00 TL fatura kar\u015f\u0131l\u0131\u011f\u0131nda tedavi harcamas\u0131 yap\u0131lm\u0131\u015f oldu\u011funu kabul edelim. M\u00fckellef kira gelirleri i\u00e7in g\u00f6t\u00fcr\u00fc gider sistemini kabul etmi\u015ftir. M\u00fckellef (A)\u2019n\u0131n elde etti\u011fi faiz gelirleri; d\u00f6viz cinsinden devlet tahvili faiz geliri oldu\u011fu i\u00e7in bu gelire indirim oran\u0131 yap\u0131lmayacakt\u0131r. \u0130\u015f yeri kira gelirleri tutar\u0131 ile d\u00f6viz cinsinden devlet tahvili faiz gelirleri toplam\u0131 2024 y\u0131l\u0131 i\u00e7in belirlenen s\u0131n\u0131r\u0131 230.000,00 TL\u2019yi a\u015fmaktad\u0131r. Bu veriler \u00e7er\u00e7evesinde, m\u00fckellefin e\u011fitim ve sa\u011fl\u0131k harcamalar\u0131, harcamalar\u0131n\u0131n T\u00fcrkiye\u2019de yap\u0131lmas\u0131, gelir veya Kurumlar Vergisi m\u00fckellefi olan ger\u00e7ek veya t\u00fczel ki\u015filerden al\u0131nacak belgelerle yani fatura ile tevsik edilmesi, m\u00fckellefin kendisi, e\u015fi …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-47601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\nEUROBOND FA\u0130ZLER\u0130 VE K\u0130RA GEL\u0130RLER\u0130N\u0130N BEYANI NASIL YAPILACAKTIR? - Av. Deniz Can K\u0131z\u0131l<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/eurobond-faizleri-ve-kira-gelirlerinin-beyani-nasil-yapilacaktir\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EUROBOND FA\u0130ZLER\u0130 VE K\u0130RA GEL\u0130RLER\u0130N\u0130N BEYANI NASIL YAPILACAKTIR?\" \/>\n<meta property=\"og:description\" content=\"Bilindi\u011fi \u00fczere Eurobond faiz gelirleri 2024 y\u0131l\u0131nda elde edilen faizler a\u00e7\u0131s\u0131ndan y\u0131ll\u0131k 230.000,00 TL\u2019yi ge\u00e7mesi halinde 2025 Mart ay\u0131nda beyan edilmesi gerekmektedir. Bu gelirlerden indirim oran\u0131 yap\u0131lmayacakt\u0131r. A\u015fa\u011f\u0131da m\u00fckellef (A)\u2019n\u0131n 2024 y\u0131l\u0131nda elde etmi\u015f oldu\u011fu d\u00f6viz cinsinden devlet tahvilinden (Eurobond) toplam 1.750.000,00 TL faiz geliri elde etmi\u015ftir. Ayr\u0131ca yine bu m\u00fckellefin 2024 y\u0131l\u0131 i\u00e7erisinde toplam br\u00fct 1.080.000,00 TL kira geliri elde etmi\u015f oldu\u011funu varsayal\u0131m. Bu m\u00fckellefin i\u015f yeri i\u00e7in %20 nispetinde kira stopaj\u0131 olarak ise kirac\u0131s\u0131 taraf\u0131ndan 216.000,00 TL vergi kesintisi yap\u0131lm\u0131\u015ft\u0131r. Bu m\u00fckellef 2024 y\u0131l\u0131nda 13 ya\u015f\u0131ndaki \u00e7ocu\u011fu i\u00e7in e\u011fitim gideri olarak ise fatura kar\u015f\u0131l\u0131\u011f\u0131nda KDV dahil 315.000,00 TL \u00f6deme yapm\u0131\u015ft\u0131r. Yine bu m\u00fckellefin e\u015fi i\u00e7in \u00f6zel bir hastaneye 85.000,00 TL fatura kar\u015f\u0131l\u0131\u011f\u0131nda tedavi harcamas\u0131 yap\u0131lm\u0131\u015f oldu\u011funu kabul edelim. M\u00fckellef kira gelirleri i\u00e7in g\u00f6t\u00fcr\u00fc gider sistemini kabul etmi\u015ftir. M\u00fckellef (A)\u2019n\u0131n elde etti\u011fi faiz gelirleri; d\u00f6viz cinsinden devlet tahvili faiz geliri oldu\u011fu i\u00e7in bu gelire indirim oran\u0131 yap\u0131lmayacakt\u0131r. \u0130\u015f yeri kira gelirleri tutar\u0131 ile d\u00f6viz cinsinden devlet tahvili faiz gelirleri toplam\u0131 2024 y\u0131l\u0131 i\u00e7in belirlenen s\u0131n\u0131r\u0131 230.000,00 TL\u2019yi a\u015fmaktad\u0131r. 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