{"id":12336,"date":"2021-03-24T13:34:22","date_gmt":"2021-03-24T13:34:22","guid":{"rendered":"https:\/\/citil.av.tr\/?p=12336"},"modified":"2021-03-24T14:40:11","modified_gmt":"2021-03-24T14:40:11","slug":"gayrimenkul-yatirim-ortakligi","status":"publish","type":"post","link":"https:\/\/citil.av.tr\/en\/gayrimenkul-yatirim-ortakligi\/","title":{"rendered":"Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 ne i\u015f yapar?"},"content":{"rendered":"

Gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131n\u0131n amac\u0131, getiri potansiyeli y\u00fcksek\u00a0gayrimenkullere, gayrimenkule dayal\u0131 projelere yat\u0131r\u0131m yapmak, portf\u00f6y\u00fcndeki gayrimenkullerden kira geliri ve gayrimenkul al\u0131m sat\u0131m kazanc\u0131 elde etmektir.<\/i><\/b>\u00a0Portf\u00f6y\u00fcndeki varl\u0131klardan kazan\u00e7 elde eden gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131, y\u0131lsonunda\u00a0bu kazanc\u0131<\/i><\/b>, Sermaye Piyasas\u0131 Kurulu d\u00fczenlemeleri \u00e7er\u00e7evesinde, ortaklar\u0131na\u00a0temett\u00fc olarak da\u011f\u0131tabilmekte<\/i><\/b>\u00a0ve b\u00f6ylece gayrimenkul gelirini ortaklar\u0131na aktarabilmektedir.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131\u00a0gayrimenkullere, gayrimenkullere dayal\u0131 haklara ve gayrimenkul projelerine portf\u00f6y de\u011ferlerinin en az % 50’si oran\u0131nda yat\u0131r\u0131m yapmak zorundad\u0131rlar.<\/i><\/b>\u00a0Asgari % 50 oran\u0131 sa\u011flanamazsa SPK’ya ba\u015fvurulur ve SPK yapaca\u011f\u0131 de\u011ferlendirmede bir defaya mahsus olmak \u00fczere ortakl\u0131\u011fa bir y\u0131l s\u00fcre tan\u0131yabilir.<\/p>\n

Ayr\u0131ca, gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 alabilir ve satabilir, borsa para piyasas\u0131 ve ters repo i\u015flemi yapabilir, T\u00fcrk Liras\u0131 veya yabanc\u0131 para cinsinden vadesiz ve vadeli mevduat hesab\u0131 a\u00e7t\u0131rabilirler ve ayr\u0131ca sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 \u00f6d\u00fcn\u00e7 verebilir.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131 sisteminde likiditesi daha d\u00fc\u015f\u00fck olan gayrimenkul\u00fcn kendisinden ziyade, ona yat\u0131r\u0131m yapan bir \u015firketin paylar\u0131n\u0131n sat\u0131n al\u0131nmas\u0131, gayrimenkul yat\u0131r\u0131m\u0131n\u0131n likidite edilmesi sorununu ortadan kald\u0131rmaktad\u0131r.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131,\u00a0sadece gayrimenkule dayal\u0131 portf\u00f6y i\u015fletmecili\u011fi faaliyeti kapsam\u0131nda faaliyet g\u00f6sterebilirler.<\/i><\/b>\u00a0Bunun do\u011fal bir sonucu olarak, gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 aktiflerinde makine ve ekipman bulunduramazlar. Ayr\u0131ca, in\u015faat i\u015flerini kendileri \u00fcstlenemez, proje y\u00fcr\u00fctemez, ancak in\u015faat\u0131n\u0131 ba\u015fka \u015firketlerin ger\u00e7ekle\u015ftirdi\u011fi projelere finansman sa\u011flayabilirler.<\/p>\n

Yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan ise, gayrimenkul ve gayrimenkule dayal\u0131 yat\u0131r\u0131mlar\u0131n psikolojik bir g\u00fcven unsuru olu\u015fturdu\u011fu inkar edilemez. Ayr\u0131ca, \u00e7e\u015fitlendirme yoluyla riskin azalt\u0131labilmesi, yat\u0131r\u0131m\u0131n bor\u00e7lanma ile finanse edilebilmesi ve portf\u00f6ydeki varl\u0131klar\u0131n ve haklar\u0131n rayi\u00e7 de\u011ferlerinin periyodik olarak tespit ettirilmesi gibi hususlar ise, yat\u0131r\u0131mc\u0131lar i\u00e7in gayrimenkul yat\u0131r\u0131m\u0131n\u0131 cazip k\u0131lan unsurlard\u0131r.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 nas\u0131l kurulur?<\/b><\/h3>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde yeni bir anonim \u015firket olarak\u00a0ani usulde kurulabildikleri gibi<\/i><\/b>, daha \u00f6nce kurulmu\u015f \u015firketlerin esas s\u00f6zle\u015fmelerini Sermaye Piyasas\u0131 Kurulu’nun d\u00fczenlemelerine uygun olarak de\u011fi\u015ftirerek,\u00a0gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131na “d\u00f6n\u00fc\u015fmeleri” de m\u00fcmk\u00fcnd\u00fcr.<\/i><\/b>\u00a0Her iki \u015fekilde de gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kurulu\u015funun veya d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn Kurul’ca uygun g\u00f6r\u00fclmesi gereklidir. Her iki kurulu\u015f \u015feklinde de gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131\u00a0kay\u0131tl\u0131 sermayeli olarak kurulurlar.<\/i><\/b>\u00a0B\u00f6ylece, gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, esas s\u00f6zle\u015fmede tespit edilen kay\u0131tl\u0131 sermaye miktar\u0131na kadar yeni paylar \u00e7\u0131karmak suretiyle y\u00f6netim kurulu taraf\u0131ndan T\u00fcrk Ticaret Kanunu’nun esas sermayenin art\u0131r\u0131lmas\u0131na ili\u015fkin h\u00fck\u00fcmlerine ba\u011fl\u0131 kalmaks\u0131z\u0131n sermaye art\u0131rabilir. Ayr\u0131ca, esas s\u00f6zle\u015fme ile yetkili k\u0131l\u0131nmas\u0131 \u015fart\u0131yla, ortakl\u0131k y\u00f6netim kurulu, imtiyazl\u0131 ve itibari de\u011ferinin \u00fczerinde pay \u00e7\u0131karabilir, pay sahiplerinin yeni pay alma haklar\u0131n\u0131 s\u0131n\u0131rland\u0131rabilir ve imtiyazl\u0131 pay sahiplerinin haklar\u0131n\u0131 k\u0131s\u0131tlay\u0131c\u0131 nitelikte karar alabilir.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n paylar\u0131n\u0131n halka arz\u0131 nas\u0131l ger\u00e7ekle\u015fir?<\/b><\/h3>\n

Ani usulde kurulan veya esas s\u00f6zle\u015fme tadili yoluyla gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131na d\u00f6n\u00fc\u015fen ortakl\u0131klar\u0131n,\u00a0kurulu\u015flar\u0131n\u0131n veya esas s\u00f6zle\u015fme de\u011fi\u015fikliklerinin ticaret siciline tescilini takip eden 3 ay i\u00e7inde<\/i><\/b>\u00a0faaliyetlerin y\u00fcr\u00fct\u00fclebilmesi i\u00e7in gerekli olan mekan, donan\u0131m ve personeli temin etmeleri ve organizasyonu kurmalar\u0131, kaynaklar\u0131n\u0131n zorunlu giderler d\u0131\u015f\u0131nda kalan k\u0131sm\u0131 ile varl\u0131k portf\u00f6y\u00fcn\u00fc olu\u015fturmalar\u0131, \u015fekli ve esaslar\u0131 Kurulca belirlenecek halka arz ba\u015fvuru formunu ve formda belirtilen belgeleri tamamlayarak \u00e7\u0131kar\u0131lm\u0131\u015f\u00a0sermayelerinin asgari % 25’ini temsil eden paylar\u0131n halka arz edilmesi<\/i><\/b>\u00a0ve t\u00fcm paylar\u0131n kayda al\u0131nmas\u0131 talebiyle Kurula ba\u015fvurmalar\u0131 zorunludur.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 Borsaya kote olmak zorunda m\u0131d\u0131r?<\/b><\/h3>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, paylar\u0131n\u0131n sat\u0131\u015f s\u00fcresinin bitimi sonras\u0131nda \u00e7\u0131kard\u0131klar\u0131 paylar\u0131n Borsa kotuna al\u0131nmas\u0131 i\u00e7in gerekli belgenin verilmesi istemiyle Kurula ba\u015fvurmak zorundad\u0131rlar. Bu belgenin al\u0131nmas\u0131n\u0131 takiben 15 g\u00fcn i\u00e7inde de\u00a0paylar\u0131n kote edilmesi iste\u011fi ile Borsaya m\u00fcracaat edilmesi zorunludur.<\/i><\/b><\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n nas\u0131l bir vergi avantaj\u0131 vard\u0131r?<\/b><\/h3>\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nun 5’inci maddesinin 1 no’lu f\u0131kras\u0131n\u0131n (d) bendi uyar\u0131nca,\u00a0gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131<\/i><\/b>\u00a0kurumlar vergisinden istisnad\u0131r<\/i><\/b>. KVK’nun 15’inci maddesinin 3 numaral\u0131 f\u0131kras\u0131nda gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131 kazan\u00e7lar\u0131ndan, da\u011f\u0131t\u0131ls\u0131n veya da\u011f\u0131t\u0131lmas\u0131n, kurum b\u00fcnyesinde % 15 oran\u0131nda vergi kesintisi yap\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015f olmakla birlikte, 2009\/14594 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile bu kazan\u00e7lar \u00fczerinden yap\u0131lacak olan (bu kazan\u00e7lar da\u011f\u0131t\u0131ls\u0131n da\u011f\u0131t\u0131lmas\u0131n ) stopaj\u0131n oran\u0131 da % 0 olarak belirlenmi\u015ftir.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 i\u00e7in halka a\u00e7\u0131lma ne t\u00fcr avantajlar sa\u011flar?<\/b><\/h3>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 halka a\u00e7\u0131lmak suretiyle yat\u0131r\u0131mlar\u0131n\u0131n finansman\u0131nda\u00a0sermaye piyasalar\u0131ndan yararlanma<\/i><\/b>\u00a0imkan\u0131 elde etmektedirler. \u00d6zkaynak yoluyla ger\u00e7ekle\u015fen s\u00f6z konusu finansman imkan\u0131, ortakl\u0131klar\u0131n daha b\u00fcy\u00fck yat\u0131r\u0131mlara ula\u015fmalar\u0131na imkan sa\u011flayarak b\u00fcy\u00fcmelerine \u00f6nemli boyutta destek olmaktad\u0131r. Ayr\u0131ca, gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131,\u00a0kazan\u00e7lar\u0131n\u0131n<\/i><\/b>\u00a0kurumlar vergisinden istisna tutulmas\u0131 sayesinde sekt\u00f6rde \u00e7ok \u00f6nemli bir vergi avantaj\u0131<\/i><\/b>\u00a0elde etmektedirler. Bunun d\u0131\u015f\u0131nda, gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, paylar\u0131n\u0131n Borsada i\u015flem g\u00f6rmesi sayesinde\u00a0gayrimenkul yat\u0131r\u0131mlar\u0131n\u0131 likidite etme imkan\u0131\u00a0<\/i><\/b>elde ederler. Ayr\u0131ca,\u00a0\u015firketin piyasa de\u011ferinin reg\u00fcle edilmi\u015f ve s\u00fcrekli olarak g\u00f6zetim alt\u0131nda tutulan bir piyasada<\/i><\/b>\u00a0al\u0131c\u0131lar ve sat\u0131c\u0131lar aras\u0131nda arz talep dengesi alt\u0131nda objektif olarak\u00a0belirlenmesi<\/i><\/b>\u00a0olana\u011f\u0131ndan yararlan\u0131rlar. Bunlara ilave olarak, Sermaye Piyasas\u0131 Kurulu d\u00fczenlemelerine uyum sayesinde\u00a0daha kurumsal, \u015feffaf ve hesap verebilir bir y\u00f6netim<\/i><\/b>\u00a0anlay\u0131\u015f\u0131na ge\u00e7i\u015f yapar ve\u00a0finansal raporlama \u00fcretiminde uluslararas\u0131 bir standarda ula\u015f\u0131rlar.<\/i><\/b>\u00a0B\u00f6ylece, gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, yurt i\u00e7i ve yurt d\u0131\u015f\u0131 i\u015f ortakl\u0131klar\u0131 ve ticari i\u015flemler tesis edilmesinde\u00a0halka a\u00e7\u0131k \u015firket olman\u0131n sa\u011flad\u0131\u011f\u0131 itibardan yararlan\u0131rlar.<\/i><\/b><\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 i\u00e7in halka a\u00e7\u0131lma sonras\u0131nda\u00a0<\/b>ba\u015fl\u0131ca<\/b>\u00a0ne t\u00fcr y\u00fck\u00fcml\u00fcl\u00fckleri do\u011far?<\/b><\/h3>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131\u00a0portf\u00f6ylerinde bulunan varl\u0131klar\u0131n ve haklar\u0131n rayi\u00e7 de\u011ferlerinin tespitini<\/i><\/b>, SPK’ca listeye al\u0131nm\u0131\u015f bir gayrimenkul de\u011ferleme \u015firketine, her y\u0131l sonu itibar\u0131yla\u00a0yapt\u0131rmak<\/i><\/b>, \u00fc\u00e7 ayl\u0131k d\u00f6nemler itibariyle portf\u00f6ylerindeki varl\u0131klara ve bunlar\u0131n maliyet bedelleri ile rayi\u00e7 de\u011ferlerine ili\u015fkin olarak\u00a0portf\u00f6y tablosunu<\/i><\/b>\u00a0d\u00fczenlemek ve\u00a0<\/i><\/b>periyodik olarak\u00a0\u00fc\u00e7 ayl\u0131k rapor d\u00fczenlemek<\/i>\u00a0zorundad\u0131rlar.<\/i><\/b>\u00a0\u00dc\u00e7 ayl\u0131k rapor asgari olarak, Y\u00f6netim Kurulu faaliyet raporunu, ortakl\u0131\u011f\u0131n ilgili d\u00f6neme ait portf\u00f6y tablosunu, portf\u00f6yde yer alan varl\u0131klara ili\u015fkin bilgileri, varsa projelere ili\u015fkin bilgileri, ortakl\u0131\u011f\u0131n \u00fc\u00e7 ayl\u0131k bilan\u00e7o ve gelir tablolar\u0131n\u0131 i\u00e7eren rapordur. Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131, ayr\u0131ca, Sermaye Piyasas\u0131 Kurulu’nun muhasebe standartlar\u0131na ili\u015fkin d\u00fczenlemeleri \u00e7er\u00e7evesinde\u00a0finansal tablolar\u0131n\u0131 haz\u0131rlay\u0131p kamuya ilan etmek, alt\u0131 ayl\u0131k ve y\u0131ll\u0131k finansal tablolar\u0131n\u0131 ba\u011f\u0131ms\u0131z denetimden ge\u00e7irmek\u00a0<\/i><\/b>ve\u00a0Kurul’un kamuya ayd\u0131nlatmaya ili\u015fkin d\u00fczenlemelerine uygun hareket etmek<\/i><\/b>\u00a0zorundad\u0131rlar.<\/p>\n

Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 hakk\u0131nda detayl\u0131 bilgilere nas\u0131l ula\u015f\u0131labilir?<\/b><\/h3>\n

Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131n\u0131n kurucular\u0131na ve kurulu\u015f usullerine, paylar\u0131n\u0131n Sermaye Piyasas\u0131 Kurulu kayd\u0131na al\u0131nmas\u0131 ve halka arz\u0131na, y\u00f6netimine ve y\u00f6neticilerinde aranacak niteliklere, faaliyet konular\u0131 ve portf\u00f6y s\u0131n\u0131rlamalar\u0131na, kamuyu ayd\u0131nlatma kapsam\u0131nda periyodik olarak a\u00e7\u0131klayacaklar\u0131 bilgilere ili\u015fkin esaslar Sermaye Piyasas\u0131 Kurulu’nun\u00a0Seri: VI, No: 11 “Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131na \u0130li\u015fkin Esaslar Tebli\u011fi”<\/i><\/b>\u00a0ile d\u00fczenlenmi\u015ftir. S\u00f6z konusu Tebli\u011fe Sermaye Piyasas\u0131 Kurulu’nun internet sitesindeki (http:\/\/www.spk.gov.tr<\/a>) mevzuat b\u00f6l\u00fcm\u00fcnden ula\u015f\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ayr\u0131ca,\u00a0gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131 ile ilgili ihtiya\u00e7 duyulabilecek bilgilere<\/i><\/b>,<\/i>\u00a0s\u00f6z konusu internet sitesinde yer alan “sermaye piyasas\u0131 kurumlar\u0131” b\u00f6l\u00fcm\u00fcndeki\u00a0“yat\u0131r\u0131m ortakl\u0131klar\u0131” ba\u015fl\u0131\u011f\u0131ndan<\/i><\/b>\u00a0ula\u015f\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Kaynak\u00e7a :<\/b> www.spk.gov.tr<\/a><\/p>\n

Contact us for your advocating and legal consultancy requests. \ue026<\/span><\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"

Gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131n\u0131n amac\u0131, getiri potansiyeli y\u00fcksek\u00a0gayrimenkullere, gayrimenkule dayal\u0131 projelere yat\u0131r\u0131m yapmak, portf\u00f6y\u00fcndeki gayrimenkullerden kira geliri ve gayrimenkul al\u0131m sat\u0131m kazanc\u0131 elde etmektir.\u00a0Portf\u00f6y\u00fcndeki varl\u0131klardan kazan\u00e7 elde eden gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131, y\u0131lsonunda\u00a0bu kazanc\u0131, Sermaye Piyasas\u0131 Kurulu d\u00fczenlemeleri \u00e7er\u00e7evesinde, ortaklar\u0131na\u00a0temett\u00fc olarak da\u011f\u0131tabilmekte\u00a0ve b\u00f6ylece gayrimenkul gelirini ortaklar\u0131na aktarabilmektedir. Gayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131\u00a0gayrimenkullere, gayrimenkullere dayal\u0131 haklara ve gayrimenkul projelerine portf\u00f6y…<\/p>","protected":false},"author":1,"featured_media":12343,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[],"yoast_head":"\nGayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 Nedir? - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131<\/title>\n<meta name=\"description\" content=\"Gayrimenkul yat\u0131r\u0131m ortakl\u0131\u011f\u0131n\u0131n amac\u0131, getiri potansiyeli y\u00fcksek\u00a0gayrimenkullere, gayrimenkule dayal\u0131 projelere yat\u0131r\u0131m yapmakt\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/citil.av.tr\/en\/gayrimenkul-yatirim-ortakligi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131 Nedir? 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