{"id":233,"date":"2019-12-25T19:18:17","date_gmt":"2019-12-25T19:18:17","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=233"},"modified":"2024-02-22T14:54:34","modified_gmt":"2024-02-22T14:54:34","slug":"tasit-araclarinda-kdv-indirimi","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=233","title":{"rendered":"Ta\u015f\u0131t Ara\u00e7lar\u0131nda KDV \u0130ndirimi"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Gelir Vergisi Kanununda 7194 say\u0131l\u0131 Kanunla yap\u0131lan d\u00fczenlemeler ile binek otomobillerinin al\u0131m\u0131nda, kiralanmas\u0131nda ve giderlerinde indirim k\u0131s\u0131tlamas\u0131na ili\u015fkin h\u00fck\u00fcmler getirildi. Bu d\u00fczenlemeler, KDV uygulamas\u0131ndaki binek otomobillerine ili\u015fkin indirim k\u0131s\u0131tlamas\u0131 h\u00fck\u00fcmlerini hat\u0131rlatt\u0131.<\/p>\n\n\n\n

KDV Kanununun 29\/1. maddesi uyar\u0131nca KDV\nm\u00fckellefleri, faaliyetlerine ili\u015fkin olarak sat\u0131n ald\u0131\u011f\u0131 veya ithal etti\u011fi\nta\u015f\u0131t ara\u00e7lar\u0131na \u00f6dedi\u011fi KDV\u2019yi genel kural olarak indirim konusu yapabilmektedir.\nAncak KDV Kanununun 30. maddesinde, bu genel kural\u0131n istisnalar\u0131 d\u00fczenlenmi\u015f ve\nKDV\u2019nin indirim konusu yap\u0131lamayaca\u011f\u0131 haller say\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

\u00d6rne\u011fin Kanununun 30\/b maddesinde,\nfaaliyetleri k\u0131smen veya tamamen binek otomobillerini kiralamak veya \u00e7e\u015fitli\n\u015fekillerde i\u015fletmek olanlar\u0131n, bu ama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere,\ni\u015fletmelere ait binek otomobillerinin al\u0131\u015f belgelerinde g\u00f6sterilen KDV\u2019nin indirim\nkonusu yap\u0131lamayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Bu durumda nakil vas\u0131talar\u0131n\u0131n al\u0131m\u0131nda \u00f6denen KDV\u2019nin indirimine ili\u015fkin a\u00e7\u0131klama yap\u0131labilmesi i\u00e7in, ta\u015f\u0131t ara\u00e7lar\u0131ndan \u201cbinek otomobili\u201d olanlar\u0131n tan\u0131mlanmas\u0131 gerekiyor.<\/p>\n\n\n\n

Binek\nOtomobili Nedir?<\/strong><\/p>\n\n\n\n

Ne Gelir Vergisi Kanununda, ne de KDV\nKanununda binek otomobili tan\u0131m\u0131 yer alm\u0131yor. \u201cGider K\u0131s\u0131tlamas\u0131\nGetirilen Binek Otomobilleri Hangisi?\u201d ba\u015fl\u0131kl\u0131 makalemizde belirtti\u011fimiz gibi,\ndi\u011fer kanunlarda da \u201cbinek otomobili\u201d tan\u0131m\u0131 yok. Karayollar\u0131 Trafik Kanunu ile\nMotorlu Ta\u015f\u0131tlar Vergisi Kanununda \u201cotomobil\u201d tan\u0131m\u0131 var. Ancak bu iki kanunda\nyap\u0131lan otomobil tan\u0131mlar\u0131 farkl\u0131.<\/p>\n\n\n\n

\u00d6TV uygulamas\u0131na esas al\u0131nan T\u00fcrk g\u00fcmr\u00fck\ntarife cetvelinin 87.03 tarife pozisyonundaki mallar\u0131n genel tan\u0131m\u0131: \u201cBinek\notomobilleri ve esas itibariyle insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu ta\u015f\u0131tlar\u201d.\nT\u00fcrk g\u00fcmr\u00fck tarife cetvelinde de binek otomobilinin ne oldu\u011funa ili\u015fkin bir\ntan\u0131m yok. Bu konuda 3 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck Tarife Cetveli\n\u0130zahnamesi) ekindeki 87.03 tarife pozisyonundaki mallara ili\u015fkin (2\/a)\ns\u0131ras\u0131nda \u201cBinek otomobilleri (\u00f6rne\u011fin; yar\u0131\u015f arabalar\u0131, spor arabalar\u0131,\nlimuzin, taksi)\u201d \u015feklinde a\u00e7\u0131klama bulunuyor. Buna g\u00f6re izahnamede \u00f6zellikle\nbelirtilen \u201cKar arac\u0131, golf arac\u0131, ambulans, cenaze arabas\u0131, hapishane\nminib\u00fcs\u00fc, motorlu karavan, \u00fc\u00e7 veya d\u00f6rt tekerlekli ATV\u201d gibi ara\u00e7lar d\u0131\u015f\u0131ndaki\n\u015fof\u00f6r dahil 9 ki\u015fiye kadar insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f ara\u00e7lar binek otomobili\nolarak de\u011ferlendiriliyor.<\/p>\n\n\n\n

Gelelim KDV uygulamas\u0131na. KDV oranlar\u0131n\u0131n\ntespit edildi\u011fi 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131\nlistenin 9. s\u0131ras\u0131nda, T\u00fcrk g\u00fcmr\u00fck tarife cetvelinin 87.03 pozisyonundaki binek\notomobilleri ve esas itibariyle insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu\nta\u015f\u0131tlar\u0131n kullan\u0131lm\u0131\u015flar\u0131n\u0131n tesliminde KDV oran\u0131n\u0131n %1 olarak uygulanmas\u0131\n\u00f6ng\u00f6r\u00fclm\u00fc\u015f. Ancak bu s\u0131ran\u0131n sonundaki parantez i\u00e7i h\u00fck\u00fcmle KDV Kanununun 30\/b\nmaddesine g\u00f6re binek otomobillerinin al\u0131m\u0131nda y\u00fcklenilen KDV\u2019yi indirim hakk\u0131\nbulunan m\u00fckelleflerin bu ara\u00e7lar\u0131 tesliminde KDV oran\u0131n\u0131n %1 de\u011fil %18 olarak\nuygulanaca\u011f\u0131 belirtilmi\u015f. Kararnameye g\u00f6re 87.03 tarife pozisyonunda tan\u0131mlanan\nara\u00e7lardan kullan\u0131lm\u0131\u015f olanlar\u0131n tesliminde %1 oran\u0131 uygulanmas\u0131, Kanunun 30\/b\nmaddesine g\u00f6re binek otomobili al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirim hakk\u0131 bulunanlar\u0131n\nbu ara\u00e7lar\u0131 ikinci el olarak sat\u0131\u015f\u0131nda ise %1 oran\u0131 uygulanamamas\u0131 g\u00f6z\u00f6n\u00fcne\nal\u0131narak, KDV Kanununun 30\/b maddesinde s\u00f6z\u00fc edilen \u201cbinek otomobilleri\u201dnin,\n87.03 tarife pozisyonuna giren ara\u00e7lar oldu\u011fu y\u00f6n\u00fcnde yorum yap\u0131lmas\u0131na neden\noluyor.<\/p>\n\n\n\n

Biz de bu \u00e7al\u0131\u015fmam\u0131zda s\u00f6z konusu yorumdan\nhareketle (Kar arac\u0131, golf arac\u0131, ambulans, cenaze arabas\u0131, hapishane minib\u00fcs\u00fc,\nmotorlu karavan, \u00fc\u00e7 veya d\u00f6rt tekerlekli ATV\u2019ler hari\u00e7 olmak \u00fczere) 87.03\ntarife pozisyonunda yer alan ara\u00e7lar\u0131 binek otomobili sayarak a\u00e7\u0131klama\nyapaca\u011f\u0131z.<\/p>\n\n\n\n

A)\nTA\u015eIT ARA\u00c7LARINA \u00d6DENEN KDV\u2019N\u0130N \u0130ND\u0130R\u0130M KONUSU YAPILAB\u0130LECE\u011e\u0130  HALLER<\/strong><\/p>\n\n\n\n

Ta\u015f\u0131t ara\u00e7lar\u0131na \u00f6denen KDV\u2019nin indirim\nkonusu yap\u0131lmas\u0131nda ara\u00e7lar\u0131; binek otomobili ve di\u011ferleri olarak iki ayr\u0131\nb\u00f6l\u00fcmlerde izlemenin uygun olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n\n\n\n

I)\nB\u0130NEK OTOMOB\u0130LLER\u0130<\/strong><\/p>\n\n\n\n

Binek otomobili ticareti yapanlar ile\nfaaliyeti bu ara\u00e7lar\u0131 kiralamak veya \u00e7e\u015fitli \u015fekillerde i\u015fletmek olan\nm\u00fckellefler, bu ama\u00e7la sat\u0131n ald\u0131klar\u0131 binek otomobillerine \u00f6dedi\u011fi KDV\u2019yi\nindirim konusu yapabilmektedir.<\/p>\n\n\n\n

1-\nMotorlu Ara\u00e7 Ticareti Yapanlar<\/strong><\/p>\n\n\n\n

Faaliyeti binek otomobili al\u0131m sat\u0131m\u0131 olan\nm\u00fckellefler, satmak \u00fczere sat\u0131n ald\u0131klar\u0131 binek otomobillerine \u00f6dedi\u011fi KDV\u2019yi\nindirme hakk\u0131na sahiptir. Konuyu, kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) otomobil sat\u0131c\u0131lar\u0131 ile\nkullan\u0131lm\u0131\u015f (ikinci el) otomobil sat\u0131c\u0131lar\u0131 olarak ayr\u0131 ayr\u0131 ele almak\nsuretiyle a\u00e7\u0131klayabiliriz.<\/p>\n\n\n\n

a)\nKullan\u0131lmam\u0131\u015f Otomobil Ticareti Yapanlar<\/strong><\/p>\n\n\n\n

Kullan\u0131lmam\u0131\u015f (s\u0131f\u0131r) ara\u00e7 al\u0131m sat\u0131m\u0131nda\nbulunan ve \u00d6TV uygulamas\u0131nda \u201cmotorlu ara\u00e7 ticareti yapanlar\u201d olarak tan\u0131mlanan\nm\u00fckellefler, satmak \u00fczere sat\u0131n ald\u0131\u011f\u0131 veya ithal etti\u011fi kullan\u0131lmam\u0131\u015f binek\notomobillerine \u00f6dedi\u011fi KDV\u2019yi indirme hakk\u0131na sahiptir. Bu uygulamada\nkullan\u0131lmam\u0131\u015f ara\u00e7 deyimi, T\u00fcrkiye\u2019de kay\u0131t ve tescil edilmemi\u015f olan ara\u00e7lar\u0131\nifade etmektedir. \u0130thal edilen ara\u00e7lar\u0131n ya\u015f\u0131 ne olursa olsun kullan\u0131lmam\u0131\u015f\nsay\u0131lmaktad\u0131r.<\/p>\n\n\n\n

Buna g\u00f6re, kullan\u0131lmam\u0131\u015f ara\u00e7 ticareti\nyapan ithalat\u00e7\u0131lar, imalat\u00e7\u0131lar, distrib\u00fct\u00f6rler, bayiler, acentalar, yetkili\nsat\u0131c\u0131lar, satmak \u00fczere sat\u0131n ald\u0131\u011f\u0131 veya ithal etti\u011fi ara\u00e7lara \u00f6dedi\u011fi KDV\u2019yi\nindirim konusu yapmaktad\u0131r.<\/p>\n\n\n\n

\u00d6te yandan satmak \u00fczere sat\u0131n al\u0131nan veya\nithal edilen, kay\u0131t ve tescil de ettirilmemi\u015f olan, ancak test s\u00fcr\u00fc\u015f\u00fc de dahil\nolmak \u00fczere motorlu ara\u00e7 ticareti yapan i\u015fletme sahibi veya personeli\ntaraf\u0131ndan kullan\u0131lan veya incelenmek \u00fczere par\u00e7alara ayr\u0131lan binek\notomobilleri kullan\u0131lm\u0131\u015f ara\u00e7 say\u0131lacak ve bunlara \u00f6denen KDV indirim konusu\nyap\u0131lamayacakt\u0131r.<\/p>\n\n\n\n

Burada, s\u0131f\u0131r ara\u00e7 al\u0131p \u00fczerinde tadilat\nveya ek imalat yaparak satan tadilat\u00e7\u0131lar\u0131n durumu \u00f6nem kazanmaktad\u0131r. \u00d6TV\nuygulamas\u0131nda sanayi sicil belgesine sahip olan tadilat\u00e7\u0131lar, Gelir \u0130daresi\nBa\u015fkanl\u0131\u011f\u0131ndan belge almalar\u0131 ko\u015fuluyla motorlu ara\u00e7 ticareti yapanlar olarak\nnitelendirilmekte ve bunlar\u0131n \u00fczerinde tadilat veya ek imalat yapmak amac\u0131yla kullan\u0131lmam\u0131\u015f\n(s\u0131f\u0131r) ara\u00e7lar\u0131 al\u0131\u015f\u0131nda veya ithalinde \u00d6TV hesaplanmamaktad\u0131r. Bu \u015fekilde\ntadilat veya ek imalat yap\u0131lan ara\u00e7lar\u0131n sat\u0131\u015f\u0131nda \u00d6TV do\u011fmakta ve tadilat\u00e7\u0131lar\n\u00d6TV m\u00fckellefi olarak beyanda bulunmaktad\u0131r. Benzer uygulaman\u0131n KDV a\u00e7\u0131s\u0131ndan da\nge\u00e7erli olmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz. Yani Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan belge\nalan tadilat\u00e7\u0131lar\u0131n, kullan\u0131lmam\u0131\u015f otomobil sat\u0131n al\u0131p veya ithal edip bunlar\n\u00fczerinde tadilat veya ek imalat yapmalar\u0131n\u0131 \u201ckullanma\u201d olarak\nde\u011ferlendirilmemesi, dolay\u0131s\u0131yla tadilat veya ek imalat yapmak \u00fczere sat\u0131n\nald\u0131klar\u0131 veya ithal ettikleri otomobillere \u00f6dedi\u011fi KDV\u2019yi indirim konusu\nyapmalar\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndeyiz.<\/p>\n\n\n\n

b)\nKullan\u0131lm\u0131\u015f Otomobil Ticareti Yapanlar (Galericiler)<\/strong><\/p>\n\n\n\n

Her ne hikmet ise idare 34 y\u0131l boyunca,\nkullan\u0131lm\u0131\u015f (ikinci el) ara\u00e7 ticareti yapan galericilerin, satmak \u00fczere sat\u0131n\nald\u0131\u011f\u0131 binek otomobillerine \u00f6dedi\u011fi vergileri indirim konusu yapmalar\u0131n\u0131 kabul\netmemi\u015fti.  Halbuki onlar da sat\u0131n ald\u0131\u011f\u0131\nara\u00e7lar\u0131 ta\u015f\u0131tlar hesab\u0131nda de\u011fil, ticari mallar hesab\u0131nda izliyor, satarken de\ntabi oldu\u011fu oranda KDV hesaplay\u0131p beyan ediyorlard\u0131. Sonra ne olduysa oldu, 28\nMart 2019 tarihinde yay\u0131mlanan KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik\nYap\u0131lmas\u0131na Dair 26 Seri No.lu Tebli\u011fde, ikinci el motorlu ara\u00e7 ticareti yapan\nm\u00fckelleflerin satmak \u00fczere binek otomobili al\u0131\u015f\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirim\nkonusu yapabilecekleri a\u00e7\u0131kland\u0131. Halbuki 34 y\u0131l boyunca uygulanan bu\nd\u00fczenlemenin dayana\u011f\u0131 olan KDV Kanunu h\u00fck\u00fcmlerinde bir de\u011fi\u015fiklik de olmam\u0131\u015ft\u0131.<\/p>\n\n\n\n

Sahi atlamayal\u0131m, bir de\u011fi\u015fiklik oldu ama\nkanunda de\u011fil KDV oranlar\u0131n\u0131n belirlendi\u011fi Kararnamede. 2007\/13033 say\u0131l\u0131\nBakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin, kullan\u0131lm\u0131\u015f binek\notomobillerinin KDV oran\u0131n\u0131n %1 oldu\u011funa dair 9. s\u0131ras\u0131ndaki sonuna 845 say\u0131l\u0131\nCumhurba\u015fkan\u0131 Karar\u0131 ile eklenen parantez i\u00e7i h\u00fck\u00fcmle, ikinci el motorlu kara\nta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckelleflerce %18 oran\u0131nda KDV \u00f6denmek\nsuretiyle sat\u0131n al\u0131nan ara\u00e7lar\u0131n tesliminde yine %18 oran\u0131 uygulanmas\u0131\n\u00f6ng\u00f6r\u00fcld\u00fc. B\u00f6ylece Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 22 Mart 2019\ntarihinden itibaren galericiler, ara\u00e7 kiralama firmalar\u0131, s\u00fcr\u00fcc\u00fc kurslar\u0131 veya\nger\u00e7ek usulde KDV m\u00fckellefi olan taksi i\u015fletmelerinden %18 oran\u0131nda KDV\n\u00f6deyerek sat\u0131n ald\u0131\u011f\u0131 binek otomobillerini ikinci el olarak sat\u0131\u015f\u0131nda %1 de\u011fil\n%18 oran\u0131nda KDV hesaplamaya ba\u015flad\u0131lar. Bu d\u00fczenlemenin pe\u015finden galericilere,\nsatmak \u00fczere binek otomobili al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirme hakk\u0131 getiren\ntebli\u011f yay\u0131mland\u0131. Yani bir bak\u0131ma galericiler, \u00f6l\u00fcm g\u00f6sterilip s\u0131tmaya raz\u0131\nedildi.<\/p>\n\n\n\n

Bu d\u00fczenlemelerde indirim hakk\u0131 olan\ngelericilerin, \u201c\u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda\nY\u00f6netmelik\u201d kapsam\u0131nda i\u015fletmesi ad\u0131na yetki belgesi alan tacirler ile esnaf ve\nsanatk\u00e2rlar oldu\u011funu belirtmek isteriz. Bu kapsamdaki galericiler, ikinci el\nara\u00e7lar\u0131 %18 KDV \u00f6deyerek sat\u0131n alm\u0131\u015flar ise sat\u0131\u015fta da %18 oran\u0131nda, %1 KDV\n\u00f6deyerek sat\u0131n alm\u0131\u015flar ise sat\u0131\u015fta da %1 oran\u0131nda KDV hesaplayacaklard\u0131r.<\/p>\n\n\n\n

Galericilerin KDV m\u00fckellefi olmayan nihai\nt\u00fcketicilerden vergi hesaplanmaks\u0131z\u0131n sat\u0131n ald\u0131\u011f\u0131 ara\u00e7lar\u0131 sat\u0131\u015f\u0131nda \u201c\u00f6zel\nmatrah \u015fekli\u201d uygulayarak, sat\u0131\u015f bedeli ile al\u0131\u015f bedeli aras\u0131ndaki fark\n\u00fczerinden binek otomobilleri (ve trakt\u00f6rler) i\u00e7in %1, di\u011fer ta\u015f\u0131tlar i\u00e7in %18\noran\u0131nda KDV hesaplayacaklar\u0131n\u0131 hat\u0131rlatmak isteriz.<\/p>\n\n\n\n

2-\nBinek otomobillerini kiralayan veya i\u015fletenler<\/strong><\/p>\n\n\n\n

KDV Kanununun 30. maddesinin (b) bendine\ng\u00f6re, faaliyeti binek otomobili kiralamak veya \u00e7e\u015fitli \u015fekillerde i\u015fletmek\nolanlar, bu faaliyetlerinde kulland\u0131\u011f\u0131 binek otomobillerine \u00f6dedi\u011fi KDV\u2019yi\nindirim konusu yapabilmektedir.<\/p>\n\n\n\n

Buna g\u00f6re ara\u00e7 kiralama firmalar\u0131\n(rent-a-car), s\u00fcr\u00fcc\u00fc kurslar\u0131 ve ger\u00e7ek usulde KDV m\u00fckellefiyeti bulunan taksi\ni\u015fletmeleri, bu faaliyetlerinde kullanmak \u00fczere sat\u0131n alaca\u011f\u0131 binek\notomobillerine \u00f6dedi\u011fi KDV\u2019yi indirim konusu yapabileceklerdir.<\/p>\n\n\n\n

 Bahsi ge\u00e7en m\u00fckellefler taraf\u0131ndan sat\u0131n\nal\u0131nmakla birlikte, firma sahibi veya personelinin ta\u015f\u0131nmas\u0131 gibi kiralamak\nveya i\u015fletmek d\u0131\u015f\u0131nda kullan\u0131lan (bu \u015fekilde kullan\u0131ld\u0131\u011f\u0131 tespit edilen) binek\notomobillerinin al\u0131m\u0131nda \u00f6denen KDV indirim konusu yap\u0131lamayaca\u011f\u0131, yap\u0131lm\u0131\u015f ise\nd\u00fczeltilmesi gerekece\u011fi tabiidir. <\/p>\n\n\n\n

II)\nD\u0130\u011eER TA\u015eITLAR<\/strong><\/p>\n\n\n\n

KDV Kanununun 29\/1. maddesine g\u00f6re\nm\u00fckellefler, faaliyetleriyle ilgili olarak sat\u0131n ald\u0131\u011f\u0131 mal ve hizmetlere\n\u00f6dedi\u011fi KDV\u2019yi indirme hakk\u0131na sahiptir. Bu h\u00fckme g\u00f6re, faaliyetle ilgili olmak\nko\u015fuluyla sat\u0131n al\u0131nan ta\u015f\u0131t ara\u00e7lar\u0131na \u00f6denen KDV indirim konusu\nyap\u0131labilecektir.<\/p>\n\n\n\n

Bu uygulamada, KDV indirimi s\u0131n\u0131rlamas\u0131\ngetiren KDV Kanununun 30. maddesindeki d\u00fczenlemelerin g\u00f6z\u00f6n\u00fcne al\u0131nmas\u0131\ngerekmektedir. A\u015fa\u011f\u0131daki b\u00f6l\u00fcmde, faaliyetle ilgili olmas\u0131na ra\u011fmen sat\u0131n\nal\u0131nan mal ve hizmetlere \u00f6denen KDV\u2019nin indiriminin kabul edilmedi\u011fi\nd\u00fczenlemeler ele al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

B)\nTA\u015eIT ARA\u00c7LARINA \u00d6DENEN KDV\u2019N\u0130N \u0130ND\u0130R\u0130M KONUSU YAPILAMAYACA\u011eI  HALLER<\/strong><\/p>\n\n\n\n

KDV Kanunun 30. maddesinde d\u00fczenlenen\nh\u00fck\u00fcmlere g\u00f6re, ta\u015f\u0131t ara\u00e7lar\u0131na \u00f6denen KDV\u2019nin indirim konusu yap\u0131lamayaca\u011f\u0131\nhaller a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n\n\n\n

KDV Kanununun 58. maddesi indirilecek\nKDV\u2019nin gelir veya kurumlar vergisi matrah\u0131n\u0131n tespitinde gider yaz\u0131lamayaca\u011f\u0131\nh\u00fckm\u00fcnde olup, bu maddenin mefhum-u muhalifinden (tersine anlam\u0131ndan)\nindirilemeyecek KDV\u2019nin gider yaz\u0131labilece\u011fi sonucu \u00e7\u0131kmaktad\u0131r. Dolay\u0131s\u0131yla\nara\u00e7 al\u0131m\u0131nda \u00f6denen vergiler KDV Kanununun 30. maddesinin (a), (b) ve (c)\nbentlerine g\u00f6re indirim konusu yap\u0131lamaz ise, gelir veya kurumlar vergisi\nmatrah\u0131n\u0131n tespitinde gider olarak dikkate al\u0131nabilecektir.<\/p>\n\n\n\n

1-\nVerginin Konusuna Girmeyen veya Vergiden \u0130stisna Olan Faaliyetlerde Kullan\u0131lan\nAra\u00e7lar<\/strong><\/p>\n\n\n\n

KDV Kanununun 30. maddesinin (a) bendine\ng\u00f6re, baz\u0131 istisnalar hari\u00e7 olmak \u00fczere, vergiye tabi olmayan veya vergiden\nistisna edilmi\u015f bulunan teslim ve hizmetlerde kullan\u0131lan ta\u015f\u0131t ara\u00e7lar\u0131na\n\u00f6denen KDV indirim konusu yap\u0131lamamaktad\u0131r. \u00d6rne\u011fin idare, yurt d\u0131\u015f\u0131na ta\u015f\u0131t\narac\u0131 veya i\u015f makinas\u0131 kiralanmas\u0131n\u0131 KDV\u2019nin konusuna girmedi\u011fi \u015feklinde\nyorumlad\u0131\u011f\u0131ndan, yurt d\u0131\u015f\u0131na kiraya verilecek ara\u00e7lar\u0131n al\u0131m\u0131nda \u00f6denen KDV\nindirim konusu yap\u0131lamayacakt\u0131r.<\/p>\n\n\n\n

Vergiden istisna olan faaliyetlerde\nkullan\u0131ld\u0131\u011f\u0131 i\u00e7in ta\u015f\u0131t arac\u0131 al\u0131m\u0131nda \u00f6denen KDV\u2019nin indirim konusu\nyap\u0131lamayaca\u011f\u0131 i\u015flemlere a\u015fa\u011f\u0131daki \u00f6rnekler verilebilecektir.<\/p>\n\n\n\n

– Ba\u015fka faaliyetlerin yan\u0131nda sigorta\narac\u0131l\u0131\u011f\u0131 da yapanlar,<\/p>\n\n\n\n

– Alt\u0131n veya g\u00fcm\u00fc\u015f e\u015fya teslimlerinde \u00f6zel\nmatrah \u015fekli uygulayarak k\u00fcl\u00e7e alt\u0131n ve k\u00fcl\u00e7e g\u00fcm\u00fc\u015f tutar\u0131n\u0131 vergiden m\u00fcstesna\ntutan kuyumcular,<\/p>\n\n\n\n

– K\u0131ymetli ta\u015flar\u0131n borsada i\u015flem g\u00f6rmek\n\u00fczere ithalini ve sat\u0131\u015f\u0131n\u0131 yapanlar,<\/p>\n\n\n\n

– Hurda metal, plastik, lastik, kau\u00e7uk,\nka\u011f\u0131t, cam hurda ve at\u0131\u011f\u0131 ticareti yapanlar,<\/p>\n\n\n\n

– Boru hatt\u0131 ile yabanc\u0131 ham petrol, gaz\nve bunlar\u0131n \u00fcr\u00fcnlerini ta\u015f\u0131yanlar,<\/p>\n\n\n\n

– Organize sanayi b\u00f6lgesinde veya k\u00fc\u00e7\u00fck\nsanayi sitesinde arsa ve i\u015fyeri teslimi yapan i\u015fletmeler,<\/p>\n\n\n\n

– G\u00fcmr\u00fck antrepolar\u0131n\u0131 veya ge\u00e7ici\ndepolar\u0131 ya da g\u00fcmr\u00fckl\u00fc sahalarda vergisiz sat\u0131\u015f yap\u0131lan i\u015fyerlerini,\ndepolar\u0131n\u0131, ardiyelerini kiralayanlar,<\/p>\n\n\n\n

bu faaliyetlerinde kulland\u0131klar\u0131 ta\u015f\u0131t\nara\u00e7lar\u0131na \u00f6dedi\u011fi KDV\u2019yi indirim konusu yapamayacakt\u0131r. Bu \u00f6rneklere konu\nara\u00e7lar\u0131n binek otomobili olup olmamas\u0131 \u00f6nemli de\u011fildir. S\u00f6z konusu\nfaaliyetlerde kullan\u0131lmak \u00fczere sat\u0131n al\u0131nan ara\u00e7lar\u0131n y\u00fck veya yolcu ta\u015f\u0131mas\u0131,\ni\u015f makinas\u0131 veya \u00f6zel ama\u00e7l\u0131 ta\u015f\u0131t olmas\u0131 da arac\u0131n al\u0131m\u0131nda \u00f6denen KDV\u2019nin\nindirim konusu yap\u0131lmas\u0131n\u0131 sa\u011flamamaktad\u0131r.<\/p>\n\n\n\n

\u00d6te yandan Kanunun 30. maddesinin (c)\nbendinin sonuna eklenen parantez i\u00e7i h\u00fck\u00fcmle, Vergi Usul Kanununun 315.\nmaddesine g\u00f6re Maliye Bakanl\u0131\u011f\u0131nca belirlenen faydal\u0131 \u00f6m\u00fcrlerini tamamlad\u0131ktan\nsonra istisna kapsam\u0131nda teslim edilen amortismana tabi iktisadi k\u0131ymetlere ili\u015fkin\ny\u00fcklenilen KDV ile faydal\u0131 \u00f6mr\u00fcn\u00fc tamamlamadan istisna kapsam\u0131nda teslim edilen\namortismana tabi iktisadi k\u0131ymetlere ili\u015fkin y\u00fcklenilen KDV\u2019nin kullan\u0131lan\ns\u00fcreye isabet eden k\u0131sm\u0131n\u0131n indirim konusu yap\u0131labilmesine imkan sa\u011flanm\u0131\u015ft\u0131r.\nBu durumda amortismana tabi iktisadi k\u0131ymet niteli\u011findeki bir arac\u0131n KDV\nKanununun 17\/4-g maddesi kapsam\u0131nda hurda olarak teslim edilmesi ve istisna\nuygulanmas\u0131 halinde, arac\u0131n teslim edildi\u011fi d\u00f6nemde faydal\u0131 \u00f6mr\u00fcn\u00fc tamamlam\u0131\u015f olmas\u0131\nhalinde arac\u0131n al\u0131m\u0131nda \u00f6denmi\u015f ve indirilmi\u015f olan KDV ile ilgili bir i\u015flem\nyap\u0131lmayacakt\u0131r. Arac\u0131n hen\u00fcz faydal\u0131 \u00f6mr\u00fcn\u00fcn tamamlanmam\u0131\u015f olmas\u0131 halinde ise,\narac\u0131n al\u0131m\u0131nda y\u00fcklenilen KDV\u2019nin, faydal\u0131 \u00f6mr\u00fcn\u00fcn i\u015fletmede kullan\u0131lan\ns\u00fcresine isabet eden k\u0131sm\u0131 i\u00e7in herhangi bir d\u00fczeltme i\u015flemi yap\u0131lmayacak,\nfaydal\u0131 \u00f6mr\u00fcn tamamlanmayan k\u0131sm\u0131na isabet eden KDV d\u00fczeltilecektir. Konuyla\nilgili a\u00e7\u0131klamalar\u0131n yap\u0131ld\u0131\u011f\u0131 KDV Genel Uygulama Tebli\u011fine g\u00f6re faydal\u0131 \u00f6mr\u00fcn\ntespitinde, arac\u0131n i\u015fletmede kullan\u0131ld\u0131\u011f\u0131 her 12 ay ile 12 aydan k\u0131sa olan\ns\u00fcreler bir y\u0131l olarak kabul edilecektir.<\/p>\n\n\n\n

2-\nBinek Otomobilleri<\/strong><\/p>\n\n\n\n

KDV Kanununun 30. maddesinin (b) bendine\ng\u00f6re, faaliyeti binek otomobili kiralamak veya \u00e7e\u015fitli \u015fekillerde i\u015fletmek olanlar\nhari\u00e7 olmak \u00fczere m\u00fckellefler, i\u015fletmelerinde kullanmak \u00fczere sat\u0131n alm\u0131\u015f olsalar\ndahi binek otomobili al\u0131m\u0131nda \u00f6dedikleri KDV\u2019yi indirim konusu yapamamaktad\u0131r.<\/p>\n\n\n\n

Buna g\u00f6re f<\/strong>aaliyeti binek otomobili kiralamak veya i\u015fletmek olmayan\nm\u00fckellefler, i\u015fletmelerinin aktifine kaydettikleri binek otomobillerinin\nal\u0131m\u0131nda \u00f6dedikleri KDV\u2019yi indirim hesaplar\u0131na almayacakt\u0131r.<\/p>\n\n\n\n

\u00d6rne\u011fin imalat sanayicileri, g\u0131da veya\nila\u00e7 pazarlama firmalar\u0131, market i\u015fletmeleri, YMM ve SMMM\u2019ler bu\nfaaliyetlerinde kulland\u0131\u011f\u0131 binek otomobillerini sat\u0131n al\u0131rken \u00f6dedikleri KDV\u2019yi\nindirilecek KDV hesab\u0131na yazamayacakt\u0131r.<\/p>\n\n\n\n

Bu durumda, T\u00fcrk g\u00fcmr\u00fck tarife cetvelinin\n87.03 tarife pozisyonunda yer alan:<\/p>\n\n\n\n

– \u015eof\u00f6r dahil 9 ki\u015fiye (8+1) kadar insan\nta\u015f\u0131mak \u00fczere imal edilmi\u015f sedan, station vagon, hatchback, coupe, mini, mikro\ntipi ara\u00e7lar,<\/p>\n\n\n\n

– Yar\u0131\u015f arabas\u0131, jip, cabrio, crossover,\narazi ta\u015f\u0131t\u0131, MPV, SUV tipi ara\u00e7lar,<\/p>\n\n\n\n

– \u015eof\u00f6r dahil 9 ki\u015fiye kadar insan\nta\u015f\u0131yabilen \u00e7ift veya \u00fc\u00e7 s\u0131ra koltuklu panelvan, cityvan, caml\u0131 van gibi\nara\u00e7lar,<\/p>\n\n\n\n

– \u00c7ift kabinli k\u0131sa kasal\u0131 (kasas\u0131n\u0131n\nuzunlu\u011fu iki aks aras\u0131 uzunlu\u011fun yar\u0131s\u0131ndan az olan) ara\u00e7lar,<\/p>\n\n\n\n

– Motorlu karavanlar,<\/p>\n\n\n\n

– 4 tekerlekli ATV\u2019ler, (geri vitesi ve\nAckerman prensibiyle \u00e7al\u0131\u015fan direksiyonu olmas\u0131 \u015fart\u0131yla) 3 tekerlekli ATV\u2019ler,\nyolcu ta\u015f\u0131maya mahsus triport\u00f6rler,<\/p>\n\n\n\n

– Golf ara\u00e7lar\u0131, kar ara\u00e7lar\u0131, <\/p>\n\n\n\n

binek otomobili say\u0131larak KDV indiriminden\nyararlanmayacakt\u0131r.<\/p>\n\n\n\n

3-\nZayi Olan Ta\u015f\u0131t Ara\u00e7lar\u0131<\/strong><\/p>\n\n\n\n

KDV Kanununun 30. maddesinin (c) bendi, deprem,\nsel felaketi ve Maliye Bakanl\u0131\u011f\u0131n\u0131n yang\u0131n sebebiyle m\u00fccbir sebep il\u00e2n etti\u011fi\nyerlerdeki yang\u0131n sonucu zayi olanlar hari\u00e7 olmak \u00fczere, zayi olan mallara ait\nKDV\u2019nin indirim konusu yap\u0131lamayaca\u011f\u0131n\u0131 h\u00fckme ba\u011flam\u0131\u015ft\u0131r. Ancak maddenin\nsonuna eklenen parantez i\u00e7i h\u00fck\u00fcmle, Vergi Usul Kanununun 315. maddesine g\u00f6re\nMaliye Bakanl\u0131\u011f\u0131nca belirlenen faydal\u0131 \u00f6m\u00fcrlerini tamamlad\u0131ktan sonra zayi olan\namortismana tabi iktisadi k\u0131ymetlere ili\u015fkin y\u00fcklenilen katma de\u011fer vergisi ile\nfaydal\u0131 \u00f6mr\u00fcn\u00fc tamamlamadan zayi olan amortismana tabi iktisadi k\u0131ymetlere\nili\u015fkin y\u00fcklenilen KDV\u2019nin, kullan\u0131lan s\u00fcreye isabet eden k\u0131sm\u0131n\u0131n\nindirilebilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n

Bu h\u00fck\u00fcmlere g\u00f6re:<\/p>\n\n\n\n

a) Deprem ve sel felaketi ile Maliye\nBakanl\u0131\u011f\u0131n\u0131n yang\u0131n sebebiyle m\u00fccbir sebep il\u00e2n etti\u011fi yang\u0131nlarda zayi olan\nta\u015f\u0131t ara\u00e7lar\u0131n\u0131n al\u0131m\u0131nda \u00f6denen KDV indirim konusu yap\u0131labilecek, KDV\nd\u00fczeltmesi yap\u0131lmayacakt\u0131r.<\/p>\n\n\n\n

b) Sat\u0131n al\u0131nd\u0131\u011f\u0131 d\u00f6nemde yang\u0131n,\nkaybolma, \u00e7al\u0131nma, imha edilme gibi nedenlerle zayi olan ta\u015f\u0131t ara\u00e7lar\u0131na\n\u00f6denen KDV indirim hesab\u0131na al\u0131nmayacakt\u0131r.<\/p>\n\n\n\n

c)  Yang\u0131n,\nkaza, kaybolma, \u00e7al\u0131nma, imha edilme gibi nedenlerle zayi olan ta\u015f\u0131t\nara\u00e7lar\u0131n\u0131n:<\/p>\n\n\n\n

– \nVergi Usul Kanununun 315. maddesine g\u00f6re Maliye Bakanl\u0131\u011f\u0131nca belirlenen\nfaydal\u0131 \u00f6mr\u00fcn\u00fc tamamlam\u0131\u015f olmalar\u0131 halinde, bu ara\u00e7lar\u0131n al\u0131m\u0131nda \u00f6denen KDV\ni\u00e7in d\u00fczeltme yap\u0131lmayacakt\u0131r.<\/p>\n\n\n\n

– Faydal\u0131 \u00f6mr\u00fcn\u00fc tamamlamam\u0131\u015f olmalar\u0131\nhalinde, arac\u0131n al\u0131m\u0131nda \u00f6denen KDV\u2019nin, kullan\u0131lan s\u00fcreye isabet eden k\u0131sm\u0131\nindirilebilece\u011finden, faydal\u0131 \u00f6mr\u00fcn tamamlanmayan k\u0131sm\u0131na isabet eden KDV\nd\u00fczeltilecektir. Bu uygulamada faydal\u0131 \u00f6mr\u00fcn tespitinde, arac\u0131n i\u015fletmede\nkullan\u0131ld\u0131\u011f\u0131 her 12 ay ile 12 aydan k\u0131sa olan s\u00fcreler bir y\u0131l olarak kabul\nedilecektir.<\/p>\n\n\n\n

4-\nGelir ve Kurumlar Vergisi Kanunlar\u0131na G\u00f6re \u0130ndirimi Kabul Edilmeyen Giderler<\/strong><\/p>\n\n\n\n

KDV Kanununun 30.maddesinin (d) bendi ile\nGelir ve Kurumlar Vergisi Kanunlar\u0131na g\u00f6re kazanc\u0131n tespitinde indirimi kabul\nedilmeyen giderler dolay\u0131s\u0131yla \u00f6denen KDV\u2019nin indirim konusu yap\u0131lmamas\u0131 h\u00fckme\nba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

\u00d6rne\u011fin 7194 say\u0131l\u0131 Kanunla Gelir Vergisi Kanununun 40. Ve 68. Maddelerinde yap\u0131lan d\u00fczenlemelerle, faaliyeti k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olmayanlar\u0131n:<\/p>\n\n\n\n

a) Kiralama yoluyla edindi\u011fi binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedelinin 5.500 TL kadarl\u0131k k\u0131sm\u0131n\u0131n,<\/p>\n\n\n\n

b) Binek otomobillerine ili\u015fkin giderlerin en fazla %70\u2019inin,<\/p>\n\n\n\n

indirilebilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n

Bu durumda kiralama yoluyla edinilen binek otomobillerinin kira bedelinin 5.500 TL\u2019yi a\u015fan k\u0131sm\u0131na ait KDV indirim konusu yap\u0131lamayacakt\u0131r. Ayn\u0131 \u015fekilde i\u015fletmede kullan\u0131lan binek otomobillerinin tamir, bak\u0131m, onar\u0131m\u0131n\u0131n yapt\u0131r\u0131lmas\u0131, yedek par\u00e7a, akaryak\u0131t, ya\u011f al\u0131m\u0131 gibi giderlerinin %70\u2019ini a\u015fan k\u0131sm\u0131na ait KDV indirim konusu yap\u0131lamayacakt\u0131r.<\/p>\n\n\n\n

Binek otomobili d\u0131\u015f\u0131ndaki ara\u00e7lar\u0131n kiralanmas\u0131 ve giderleri ile faaliyeti k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la kulland\u0131klar\u0131 binek otomobilleri i\u00e7in yukar\u0131da belirtilen KDV indirimi k\u0131s\u0131tlamalar\u0131n\u0131n uygulanmayaca\u011f\u0131 tabiidir.<\/p>\n\n\n\n

5-\nAra\u00e7 Bedelinin De\u011fersiz Alacak Haline Gelmesi<\/strong><\/p>\n\n\n\n

KDV Kanununun 30. maddesinin (e) bendine\ng\u00f6re, Vergi Usul Kanununun 322. maddesi uyar\u0131nca de\u011fersiz hale gelen alacaklara\nili\u015fkin al\u0131c\u0131 taraf\u0131ndan \u00f6denmeyen KDV indirim konusu yap\u0131lamamaktad\u0131r.<\/p>\n\n\n\n

Buna g\u00f6re iktisap edilen bir arac\u0131n bedelinin sat\u0131c\u0131ya \u00f6denmedi\u011fi durumlarda, bu alaca\u011f\u0131n Vergi Usul Kanununa g\u00f6re de\u011fersiz alacak haline geldi\u011fi d\u00f6nemde sat\u0131c\u0131, daha \u00f6nce beyan etmi\u015f oldu\u011fu KDV\u2019yi (kar\u015f\u0131l\u0131k ay\u0131rmak suretiyle gider yazm\u0131\u015f olmas\u0131 halinde bu tutar\u0131 gelir yazmak \u015fart\u0131yla) Kanunun 29\/4. maddesi uyar\u0131nca indirim konusu yapabilmektedir. Al\u0131c\u0131n\u0131n da \u00f6demedi\u011fi bu tutara ili\u015fkin olarak hesaplanan KDV\u2019yi indirim konusu yapm\u0131\u015f olmas\u0131 halinde, bedelin \u00f6denmeyece\u011finin ortaya \u00e7\u0131kt\u0131\u011f\u0131 d\u00f6neme ili\u015fkin verece\u011fi KDV beyannamesinde, daha \u00f6nce indirim konusu yapt\u0131\u011f\u0131 KDV tutar\u0131n\u0131 ilave edilecek KDV olarak beyan etmek suretiyle d\u00fczeltmesi gerekmektedir.<\/p>\n\n\n\n

Bu makalede bahsi ge\u00e7en konuyla ilgili olarak \u201cTa\u015f\u0131tlarda KDV Oran\u0131 ve \u0130ndirimi Tablosu\u201d ba\u015fl\u0131kl\u0131 \u00e7al\u0131\u015fmam\u0131zda \u015fematik bilgiler yer almaktad\u0131r. <\/p>\n","protected":false},"excerpt":{"rendered":"

Gelir Vergisi Kanununda 7194 say\u0131l\u0131 Kanunla yap\u0131lan d\u00fczenlemeler ile binek otomobillerinin al\u0131m\u0131nda, kiralanmas\u0131nda ve giderlerinde indirim k\u0131s\u0131tlamas\u0131na ili\u015fkin h\u00fck\u00fcmler getirildi. Bu d\u00fczenlemeler, KDV uygulamas\u0131ndaki binek otomobillerine ili\u015fkin indirim k\u0131s\u0131tlamas\u0131 h\u00fck\u00fcmlerini hat\u0131rlatt\u0131. KDV Kanununun 29\/1. maddesi uyar\u0131nca KDV m\u00fckellefleri, faaliyetlerine ili\u015fkin olarak sat\u0131n ald\u0131\u011f\u0131 veya ithal etti\u011fi ta\u015f\u0131t ara\u00e7lar\u0131na \u00f6dedi\u011fi KDV\u2019yi genel kural olarak indirim konusuHakk\u0131nda daha fazlas\u0131n\u0131 oku Ta\u015f\u0131t Ara\u00e7lar\u0131nda KDV \u0130ndirimi<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":243,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/233"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=233"}],"version-history":[{"count":5,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/233\/revisions"}],"predecessor-version":[{"id":256,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/233\/revisions\/256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/243"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}