{"id":12524,"date":"2021-04-26T10:18:32","date_gmt":"2021-04-26T10:18:32","guid":{"rendered":"https:\/\/citil.av.tr\/?p=12524"},"modified":"2021-04-26T10:18:32","modified_gmt":"2021-04-26T10:18:32","slug":"degerli-konut-vergisi-uygulamasi","status":"publish","type":"post","link":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/","title":{"rendered":"De\u011ferli Konut Vergisi Uygulamas\u0131"},"content":{"rendered":"

\u00d6RNEK 1:<\/b>\u00a0M\u00fckellef (A)\u2019n\u0131n, de\u011ferli konut vergisine tabi mesken nitelikli 3 adet ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r. Bu ta\u015f\u0131nmazlardan, birinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 5.500.000 TL, ikinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.000.000 TL, \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.500.000 TL\u2019dir.<\/p>\n

M\u00fckellef (A)\u2019ya ait mesken nitelikli ta\u015f\u0131nmazlar\u0131n 2020 y\u0131l\u0131 bina vergi de\u011ferleri 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde belirtilen de\u011feri a\u015ft\u0131\u011f\u0131ndan s\u00f6z konusu ta\u015f\u0131nmazlar de\u011ferli konut vergisinin konusuna girmektedir. Dolay\u0131s\u0131yla, m\u00fckellef (A)\u2019n\u0131n m\u00fckellefiyeti, takip eden y\u0131l olan 2021 y\u0131l\u0131 ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.<\/p>\n

M\u00fckellef (A) 2021 y\u0131l\u0131na ili\u015fkin de\u011ferli konut vergisi beyannamesini 2021 y\u0131l\u0131 \u015eubat ay\u0131n\u0131n 20 nci g\u00fcn\u00fc sonuna kadar vermi\u015f olup tahakkuk eden verginin ilk taksitini \u015eubat ay\u0131n\u0131n sonuna kadar \u00f6demi\u015ftir. M\u00fckellef (A) 2020 y\u0131l\u0131 bina vergi de\u011feri 6.000.000 TL olan mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131 2021 y\u0131l\u0131 May\u0131s ay\u0131 i\u00e7erisinde m\u00fckellef (B)\u2019ye satm\u0131\u015ft\u0131r.<\/p>\n

Bu durumda, m\u00fckellef (A) tahakkuk eden de\u011ferli konut vergisinin ikinci taksitini de A\u011fustos ay\u0131 sonuna kadar ilgili vergi dairesine \u00f6deyecektir.<\/p>\n

M\u00fckellef (A), de\u011ferli konut vergisi konusuna giren s\u00f6z konusu mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131 m\u00fckellefiyetinin ba\u015flad\u0131\u011f\u0131 1 Ocak ile 20 \u015eubat aras\u0131nda elden \u00e7\u0131karmas\u0131 durumunda da 20 \u015eubat 2021 tarihine kadar vermesi gereken beyannameye bu ta\u015f\u0131nmaz\u0131n\u0131 dahil edecek ve bu ta\u015f\u0131nmaz i\u00e7in tahakkuk edecek verginin tamam\u0131n\u0131 \u00f6demekle m\u00fckellef olacakt\u0131r.<\/p>\n

\u00d6RNEK 2:<\/b>\u00a0M\u00fcteahhit (C) ile (D) \u015fahs\u0131 aras\u0131nda %60 m\u00fcteahhit %40 arsa sahibi payla\u015f\u0131ml\u0131 her biri 250 m2 net alana sahip 100 dairelik bina in\u015faat\u0131na ili\u015fkin kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat s\u00f6zle\u015fmesi yap\u0131lm\u0131\u015ft\u0131r. \u0130n\u015faat\u0131n bitiminde 60 daire m\u00fcteahhidin, 40 daire arsa sahibinin olacakt\u0131r. M\u00fcteahhit (C), kendisine kalan 60 dairenin 45\u2019ini 2020 y\u0131l\u0131 i\u00e7erisinde satm\u0131\u015ft\u0131r. Bu durumda m\u00fcteahhide kalan 15 dairenin ayn\u0131 y\u0131l i\u00e7erisinde bina vergi de\u011ferleri, 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde yer alan tutar\u0131 a\u015fm\u0131\u015f olsa dahi s\u00f6z konusu daireler ilk sat\u0131\u015fa, devir ve temlike konu edilmedi\u011fi, kiraya verilmedi\u011fi veya sair surette kullan\u0131lmad\u0131\u011f\u0131 s\u00fcrece de\u011ferli konut vergisinden muaf olacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n\n
1<\/td>\nBirinci meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n5.145.000 TL<\/td>\n<\/tr>\n
2<\/td>\nBirinci mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/td>\nVergi ve bildirime tabi de\u011fil<\/td>\n<\/tr>\n
3<\/td>\n\u0130kinci meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n6.300.000 TL<\/td>\n<\/tr>\n
4<\/td>\n\u0130kinci mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/td>\nMuaf ve bildirime tabi\u00a0(Ek 2A)<\/td>\n<\/tr>\n
5<\/td>\n\u00dc\u00e7\u00fcnc\u00fc meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n6.825.000 TL<\/td>\n<\/tr>\n
6<\/td>\n\u00dc\u00e7\u00fcnc\u00fc mesken i\u00e7in uygulanacak de\u011ferli konut vergisi oran\u0131<\/td>\n\u20303<\/td>\n<\/tr>\n
7<\/td>\n\u00dc\u00e7\u00fcnc\u00fc mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/p>\n

[(6.825.000-5.250.000)*\u20303]<\/td>\n

 <\/p>\n

4.72<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00d6RNEK 3:<\/b>\u00a0M\u00fckellef (E)\u2019nin mesken nitelikli 3 adet ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r. Bu ta\u015f\u0131nmazlardan, birinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 4.900.000 TL, ikinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.000.000 TL, \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.500.000 TL\u2019dir.<\/p>\n

M\u00fckellef (E)\u2019ye ait mesken nitelikli birinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde belirtilen de\u011feri a\u015fmad\u0131\u011f\u0131ndan verginin konusuna girmemekte, m\u00fckellef (E)\u2019nin ikinci ve \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmazlar\u0131 s\u00f6z konusu de\u011feri a\u015ft\u0131\u011f\u0131 i\u00e7in verginin konusuna girmektedir. Dolay\u0131s\u0131yla, m\u00fckellef (E)\u2019nin m\u00fckellefiyeti takip eden y\u0131l olan 2021 y\u0131l\u0131 ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r. Ancak, m\u00fckellefin de\u011ferli konut vergisinin konusuna giren birden fazla mesken nitelikli ta\u015f\u0131nmaz\u0131 oldu\u011fu i\u00e7in s\u00f6z konusu ta\u015f\u0131nmazlardan bina vergi de\u011feri en d\u00fc\u015f\u00fck olan ta\u015f\u0131nmaz, 1319 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fi vergiden muaf olup m\u00fckellef taraf\u0131ndan (Ek 2A) ile bildirimde bulunulacakt\u0131r.<\/p>\n

S\u00f6z konusu ta\u015f\u0131nmazlar\u0131n bina vergi de\u011ferlerinin, 2021 y\u0131l\u0131 i\u00e7in s\u0131ras\u0131yla 5.145.000 TL, 6.300.000 TL, 6.825.000 TL; vergi tarifesinin ise de\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri;<\/p>\n

5.250.000 TL ile 7.875.000 TL aras\u0131nda olanlar (bu tutar dahil)<\/p>\n

5.250.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 3)<\/p>\n

10.500.000 TL\u2019ye kadar olanlar (bu tutar dahil) 7.875.000 TL\u2019si i\u00e7in<\/p>\n

7.875 TL, fazlas\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 6)<\/p>\n

10.500.000 TL\u2019den fazla olanlar 10.500.000 TL\u2019si i\u00e7in 23.625 TL,<\/p>\n

fazlas\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 10)<\/p>\n

olarak yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 oran\u0131nda g\u00fcncellendi\u011fi ve yeniden de\u011ferleme oran\u0131n\u0131n 2020 y\u0131l\u0131 i\u00e7in %10 olarak tespit edildi\u011fi varsay\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, m\u00fckellef (E)\u2019nin, 2021 y\u0131l\u0131n\u0131n \u015eubat ay\u0131n\u0131n 20 nci g\u00fcn\u00fc sonuna kadar beyan edip \u015eubat ve A\u011fustos aylar\u0131 sonuna kadar iki e\u015fit taksit halinde \u00f6deyece\u011fi de\u011ferli konut vergisi a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
1<\/td>\nBirinci meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n5.145.000 TL<\/td>\n<\/tr>\n
2<\/td>\nBirinci mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/td>\nVergi ve bildirime tabi de\u011fil<\/td>\n<\/tr>\n
3<\/td>\n\u0130kinci meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n6.300.000 TL<\/td>\n<\/tr>\n
4<\/td>\n\u0130kinci mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/td>\nMuaf ve bildirime tabi\u00a0(Ek 2A)<\/td>\n<\/tr>\n
5<\/td>\n\u00dc\u00e7\u00fcnc\u00fc meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n6.825.000 TL<\/td>\n<\/tr>\n
6<\/td>\n\u00dc\u00e7\u00fcnc\u00fc mesken i\u00e7in uygulanacak de\u011ferli konut vergisi oran\u0131<\/td>\n\u20303<\/td>\n<\/tr>\n
7<\/td>\n\u00dc\u00e7\u00fcnc\u00fc mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/p>\n

[(6.825.000-5.250.000)*\u20303]<\/td>\n

 <\/p>\n

4.725 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u00d6RNEK 4:<\/b>\u00a0M\u00fckellef (F)\u2019nin mesken nitelikli 4 adet ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r. Bu ta\u015f\u0131nmazlardan, birinci ve ikinci ta\u015f\u0131nmazlar\u0131n 2020 y\u0131l\u0131 bina vergi de\u011ferleri 5.500.000 TL, \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 7.600.000 TL, d\u00f6rd\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 10.500.000 TL\u2019dir.<\/p>\n

M\u00fckellef (F)\u2019ye ait mesken nitelikli ta\u015f\u0131nmazlar\u0131n 2020 y\u0131l\u0131 bina vergi de\u011ferleri 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde belirtilen de\u011feri a\u015ft\u0131\u011f\u0131ndan s\u00f6z konusu ta\u015f\u0131nmazlar de\u011ferli konut vergisinin konusuna girmektedir. Dolay\u0131s\u0131yla m\u00fckellef (F)\u2019nin m\u00fckellefiyeti takip eden y\u0131l olan 2021 y\u0131l\u0131 ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r. Ancak, m\u00fckellefin de\u011ferli konut vergisinin konusuna giren mesken nitelikli birden fazla ta\u015f\u0131nmaz\u0131 oldu\u011fu i\u00e7in s\u00f6z konusu ta\u015f\u0131nmazlardan bina vergi de\u011feri en d\u00fc\u015f\u00fck olanlar\u0131ndan bir tanesi 1319 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fi vergiden muaf olup m\u00fckellef taraf\u0131ndan (Ek 2A) ile bildirimde bulunulacakt\u0131r.<\/p>\n

S\u00f6z konusu ta\u015f\u0131nmazlar\u0131n bina vergi de\u011ferlerinin, 2021 y\u0131l\u0131 i\u00e7in s\u0131ras\u0131yla 5.775.000 TL, 5.775.000 TL, 7.980.000 TL, 11.025.000 TL; vergi tarifesinin ise de\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri;<\/p>\n

5.250.000 TL ile 7.875.000 TL aras\u0131nda olanlar (bu tutar dahil)<\/p>\n

5.250.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 3)<\/p>\n

10.500.000 TL\u2019ye kadar olanlar (bu tutar dahil) 7.875.000 TL\u2019si i\u00e7in<\/p>\n

7.875 TL, fazlas\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 6)<\/p>\n

10.500.000 TL\u2019den fazla olanlar 10.500.000 TL\u2019si i\u00e7in 23.625 TL,<\/p>\n

fazlas\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 10)<\/p>\n

olarak yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 oran\u0131nda g\u00fcncellendi\u011fi ve yeniden de\u011ferleme oran\u0131n\u0131n 2020 y\u0131l\u0131 i\u00e7in %10 olarak tespit edildi\u011fi varsay\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, m\u00fckellef (F)\u2019nin, 2021 y\u0131l\u0131n\u0131n \u015eubat ay\u0131n\u0131n 20 nci g\u00fcn\u00fc sonuna kadar beyan edip \u015eubat ve A\u011fustos aylar\u0131 sonuna kadar iki e\u015fit taksit halinde \u00f6deyece\u011fi de\u011ferli konut vergisi a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1<\/td>\nBirinci meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n5.775.000 TL<\/td>\n<\/tr>\n
2<\/td>\nBirinci mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/td>\nMuaf ve bildirime tabi (Ek 2A)<\/td>\n<\/tr>\n
3<\/td>\n\u0130kinci meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n5.775.000 TL<\/td>\n<\/tr>\n
4<\/td>\n\u0130kinci mesken i\u00e7in uygulanacak de\u011ferli konut vergisi oran\u0131<\/td>\n\u20303<\/td>\n<\/tr>\n
5<\/td>\n\u0130kinci mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/p>\n

[(5.775.000-5.250.000)*\u20303]<\/td>\n

 <\/p>\n

1.575 TL<\/td>\n<\/tr>\n

6<\/td>\n\u00dc\u00e7\u00fcnc\u00fc meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n7.980.000 TL<\/td>\n<\/tr>\n
7<\/td>\n\u00dc\u00e7\u00fcnc\u00fc mesken i\u00e7in uygulanacak de\u011ferli konut vergisi oran\u0131<\/td>\nBina vergi de\u011ferinin 7.875.000 TL\u2019si i\u00e7in 7.875, fazlas\u0131 i\u00e7in \u20306<\/td>\n<\/tr>\n
8<\/td>\n\u00dc\u00e7\u00fcnc\u00fc mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/p>\n

[7.875+(7.980.000-7.875.000)*\u20306]<\/td>\n

 <\/p>\n

8.505 TL<\/td>\n<\/tr>\n

9<\/td>\nD\u00f6rd\u00fcnc\u00fc meskenin bina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n11.025.000 TL<\/td>\n<\/tr>\n
10<\/td>\nD\u00f6rd\u00fcnc\u00fc mesken i\u00e7in uygulanacak de\u011ferli konut vergisi oran\u0131<\/td>\nBina vergi de\u011ferinin 10.500.000 TL\u2019si i\u00e7in 23.625 TL, fazlas\u0131 i\u00e7in \u203010<\/td>\n<\/tr>\n
11<\/td>\nD\u00f6rd\u00fcnc\u00fc mesken i\u00e7in \u00f6denecek vergi tutar\u0131<\/p>\n

[23.625+(11.025.000-10.500.000)*\u203010]<\/td>\n

 <\/p>\n

28.875 TL<\/td>\n<\/tr>\n

12<\/td>\n\u00d6denecek toplam vergi tutar\u0131 (1.575+8.505+28.875)<\/td>\n38.955 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00d6RNEK 5:<\/b>\u00a0M\u00fckellef (G), (H) ve (I) mesken nitelikli bir ta\u015f\u0131nmaza e\u015fit oranlarda (1\/3) payl\u0131 m\u00fclkiyet halinde maliktirler. S\u00f6z konusu ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 9.000.000 TL\u2019dir. Bina vergi de\u011feri 2020 y\u0131l\u0131 i\u00e7in 1319 say\u0131l\u0131 Kanunun 42 nci maddesinde yer alan de\u011feri a\u015ft\u0131\u011f\u0131 i\u00e7in de\u011ferli konut vergisi m\u00fckellefiyeti takip eden y\u0131l olan 2021 y\u0131l\u0131 ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.<\/p>\n

M\u00fckellef (G)\u2019nin, s\u00f6z konusu meskendeki hissesi d\u0131\u015f\u0131nda bu vergiye tabi \u00fczerine kay\u0131tl\u0131 mesken nitelikli ba\u015fka bir ta\u015f\u0131nmaz\u0131 bulunmamakta, m\u00fckellef (H)\u2019nin 2020 y\u0131l\u0131 bina vergi de\u011feri 5.500.000 TL olan, m\u00fckellef (I)\u2019n\u0131n ise 2020 y\u0131l\u0131 bina vergi de\u011feri 6.500.000 TL olan ikinci bir ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r.<\/p>\n

M\u00fckellef (G), de\u011ferli konut vergisinin konusuna giren mesken nitelikli tek ta\u015f\u0131nmaz\u0131 oldu\u011fu i\u00e7in 9.000.000 TL bina vergi de\u011ferli ta\u015f\u0131nmazdaki hissesine isabet eden vergiden, 1319 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fi muaf olacakt\u0131r. M\u00fckellef (H)\u2019nin 5.500.000 TL bina vergi de\u011ferli ta\u015f\u0131nmaz\u0131 ile m\u00fckellef (I)\u2019n\u0131n 6.500.000 TL bina vergi de\u011ferli ta\u015f\u0131nmaz\u0131, sahibi olduklar\u0131 birden fazla mesken nitelikli ta\u015f\u0131nmazlardan bina vergi de\u011feri en d\u00fc\u015f\u00fck de\u011ferli ta\u015f\u0131nmazlar oldu\u011fu i\u00e7in, an\u0131lan m\u00fckellefler bu ta\u015f\u0131nmazlar\u0131 ile ilgili olarak 1319 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fi vergiden muaf olup (Ek 2A) ile bildirimde bulunacaklard\u0131r.<\/p>\n

S\u00f6z konusu payl\u0131 m\u00fclkiyete tabi ta\u015f\u0131nmaz\u0131n bina vergi de\u011ferinin, ilgili belediye taraf\u0131ndan 2021 y\u0131l\u0131 i\u00e7in 9.450.000 TL; vergi tarifesinin ise de\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmazlardan de\u011feri;<\/p>\n

5.250.000 TL ile 7.875.000 TL aras\u0131nda olanlar (bu tutar dahil)<\/p>\n

5.250.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 3)<\/p>\n

10.500.000 TL\u2019ye kadar olanlar (bu tutar dahil) 7.875.000 TL\u2019si i\u00e7in<\/p>\n

7.875 TL, fazlas\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 6)<\/p>\n

10.500.000 TL\u2019den fazla olanlar 10.500.000 TL\u2019si i\u00e7in 23.625 TL,<\/p>\n

fazlas\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Binde 10)<\/p>\n

olarak yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 oran\u0131nda g\u00fcncellendi\u011fi ve yeniden de\u011ferleme oran\u0131n\u0131n 2020 y\u0131l\u0131 i\u00e7in %10 olarak tespit edildi\u011fi varsay\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, s\u00f6z konusu ta\u015f\u0131nmaza ili\u015fkin 2021 y\u0131l\u0131n\u0131n \u015eubat ay\u0131n\u0131n 20 nci g\u00fcn\u00fc sonuna kadar beyan edilip \u015eubat ve A\u011fustos aylar\u0131 sonuna kadar iki e\u015fit taksit halinde \u00f6denecek de\u011ferli konut vergisi a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
1<\/td>\nBina vergi de\u011feri (2021 y\u0131l\u0131 de\u011feri)<\/td>\n9.450.000 TL<\/td>\n<\/tr>\n
2<\/td>\nDe\u011ferli konut vergisi oran\u0131<\/td>\nBina vergi de\u011ferinin 7.875.000 TL\u2019si i\u00e7in 7.875, fazlas\u0131 i\u00e7in \u20306<\/td>\n<\/tr>\n
3<\/td>\nHesaplanan vergi tutar\u0131<\/p>\n

[7.875 + (9.450.000-7.875.000)*\u20306]<\/td>\n

17.325 TL<\/td>\n<\/tr>\n
4<\/td>\nM\u00fckellef (G) taraf\u0131ndan \u00f6denecek vergi tutar\u0131<\/td>\nMuaf<\/td>\n<\/tr>\n
5<\/td>\nM\u00fckellef (H) taraf\u0131ndan \u00f6denecek vergi tutar\u0131 (17.325\/3)<\/td>\n5.775 TL<\/td>\n<\/tr>\n
6<\/td>\nM\u00fckellef (I) taraf\u0131ndan \u00f6denecek vergi tutar\u0131 (17.325\/3)<\/td>\n5.775 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in 15\/01\/2021 tarihinde 31265 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak ayn\u0131 g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe giren De\u011ferli Konut Vergisi Uygulama Tebli\u011fine a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<\/p>\n

https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=36233&MevzuatTur=9&MevzuatTertip=5<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6RNEK 1:\u00a0M\u00fckellef (A)\u2019n\u0131n, de\u011ferli konut vergisine tabi mesken nitelikli 3 adet ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r. Bu ta\u015f\u0131nmazlardan, birinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 5.500.000 TL, ikinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.000.000 TL, \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.500.000 TL\u2019dir. M\u00fckellef (A)\u2019ya ait mesken nitelikli ta\u015f\u0131nmazlar\u0131n 2020 y\u0131l\u0131 bina vergi de\u011ferleri 1319 say\u0131l\u0131…<\/p>","protected":false},"author":1,"featured_media":12525,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[],"yoast_head":"\nDe\u011ferli Konut Vergisi Uygulamas\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131<\/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:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De\u011ferli Konut Vergisi Uygulamas\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"og:description\" content=\"\u00d6RNEK 1:\u00a0M\u00fckellef (A)\u2019n\u0131n, de\u011ferli konut vergisine tabi mesken nitelikli 3 adet ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r. Bu ta\u015f\u0131nmazlardan, birinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 5.500.000 TL, ikinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.000.000 TL, \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.500.000 TL\u2019dir. M\u00fckellef (A)\u2019ya ait mesken nitelikli ta\u015f\u0131nmazlar\u0131n 2020 y\u0131l\u0131 bina vergi de\u011ferleri 1319 say\u0131l\u0131...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/wwwfacebook.com\/citillaw\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-26T10:18:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/citil.av.tr\/wp-content\/uploads\/2021\/04\/DEGERLI-KONUT-VERGISI-UYGULAMASI.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@citillaw\" \/>\n<meta name=\"twitter:site\" content=\"@citillaw\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\"},\"author\":{\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484\"},\"headline\":\"De\u011ferli Konut Vergisi Uygulamas\u0131\",\"datePublished\":\"2021-04-26T10:18:32+00:00\",\"dateModified\":\"2021-04-26T10:18:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\"},\"wordCount\":1917,\"publisher\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#organization\"},\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\",\"url\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\",\"name\":\"De\u011ferli Konut Vergisi Uygulamas\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"isPartOf\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#website\"},\"datePublished\":\"2021-04-26T10:18:32+00:00\",\"dateModified\":\"2021-04-26T10:18:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/citil.av.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"De\u011ferli Konut Vergisi Uygulamas\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/citil.av.tr\/en\/#website\",\"url\":\"https:\/\/citil.av.tr\/en\/\",\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"publisher\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/citil.av.tr\/en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/citil.av.tr\/en\/#organization\",\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/citil.av.tr\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png\",\"contentUrl\":\"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png\",\"width\":540,\"height\":118,\"caption\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/wwwfacebook.com\/citillaw\",\"https:\/\/twitter.com\/citillaw\",\"https:\/\/instagram.com\/citillaw\",\"https:\/\/www.linkedin.com\/company\/citillaw\/\",\"https:\/\/www.youtube.com\/channel\/UCnDUExMdk-zREsgxkg0GGTg\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484\",\"name\":\"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"sameAs\":[\"https:\/\/citil.av.tr\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"De\u011ferli Konut Vergisi Uygulamas\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/","og_locale":"en_US","og_type":"article","og_title":"De\u011ferli Konut Vergisi Uygulamas\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","og_description":"\u00d6RNEK 1:\u00a0M\u00fckellef (A)\u2019n\u0131n, de\u011ferli konut vergisine tabi mesken nitelikli 3 adet ta\u015f\u0131nmaz\u0131 bulunmaktad\u0131r. Bu ta\u015f\u0131nmazlardan, birinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 5.500.000 TL, ikinci ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.000.000 TL, \u00fc\u00e7\u00fcnc\u00fc ta\u015f\u0131nmaz\u0131n 2020 y\u0131l\u0131 bina vergi de\u011feri 6.500.000 TL\u2019dir. M\u00fckellef (A)\u2019ya ait mesken nitelikli ta\u015f\u0131nmazlar\u0131n 2020 y\u0131l\u0131 bina vergi de\u011ferleri 1319 say\u0131l\u0131...","og_url":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/","og_site_name":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_publisher":"https:\/\/wwwfacebook.com\/citillaw","article_published_time":"2021-04-26T10:18:32+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/citil.av.tr\/wp-content\/uploads\/2021\/04\/DEGERLI-KONUT-VERGISI-UYGULAMASI.jpg","type":"image\/jpeg"}],"author":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","twitter_card":"summary_large_image","twitter_creator":"@citillaw","twitter_site":"@citillaw","twitter_misc":{"Written by":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/#article","isPartOf":{"@id":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/"},"author":{"name":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","@id":"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484"},"headline":"De\u011ferli Konut Vergisi Uygulamas\u0131","datePublished":"2021-04-26T10:18:32+00:00","dateModified":"2021-04-26T10:18:32+00:00","mainEntityOfPage":{"@id":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/"},"wordCount":1917,"publisher":{"@id":"https:\/\/citil.av.tr\/en\/#organization"},"articleSection":["Blog"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/","url":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/","name":"De\u011ferli Konut Vergisi Uygulamas\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131","isPartOf":{"@id":"https:\/\/citil.av.tr\/en\/#website"},"datePublished":"2021-04-26T10:18:32+00:00","dateModified":"2021-04-26T10:18:32+00:00","breadcrumb":{"@id":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/citil.av.tr\/en\/degerli-konut-vergisi-uygulamasi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/citil.av.tr\/"},{"@type":"ListItem","position":2,"name":"De\u011ferli Konut Vergisi Uygulamas\u0131"}]},{"@type":"WebSite","@id":"https:\/\/citil.av.tr\/en\/#website","url":"https:\/\/citil.av.tr\/en\/","name":"Citil Attorney Partnership","description":"Citil Attorney Partnership","publisher":{"@id":"https:\/\/citil.av.tr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/citil.av.tr\/en\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/citil.av.tr\/en\/#organization","name":"Citil Attorney Partnership","url":"https:\/\/citil.av.tr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png","contentUrl":"https:\/\/citil.av.tr\/wp-content\/uploads\/2020\/11\/citillaw.png","width":540,"height":118,"caption":"\u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/citil.av.tr\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/wwwfacebook.com\/citillaw","https:\/\/twitter.com\/citillaw","https:\/\/instagram.com\/citillaw","https:\/\/www.linkedin.com\/company\/citillaw\/","https:\/\/www.youtube.com\/channel\/UCnDUExMdk-zREsgxkg0GGTg"]},{"@type":"Person","@id":"https:\/\/citil.av.tr\/en\/#\/schema\/person\/1355d05b627ee5b20e8066268a2da484","name":"Citil Attorney Partnership","sameAs":["https:\/\/citil.av.tr\/"]}]}},"jetpack_featured_media_url":"https:\/\/citil.av.tr\/wp-content\/uploads\/2021\/04\/DEGERLI-KONUT-VERGISI-UYGULAMASI.jpg","post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/posts\/12524"}],"collection":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/comments?post=12524"}],"version-history":[{"count":0,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/posts\/12524\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/media\/12525"}],"wp:attachment":[{"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/media?parent=12524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/categories?post=12524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/citil.av.tr\/en\/wp-json\/wp\/v2\/tags?post=12524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}