{"id":1282,"date":"2025-08-10T17:32:00","date_gmt":"2025-08-10T14:32:00","guid":{"rendered":"https:\/\/www.icrarehberi.com\/?p=1282"},"modified":"2025-08-10T17:32:34","modified_gmt":"2025-08-10T14:32:34","slug":"projeye-aykiri-olarak-yapilan-fazlaliklar-kdv-hesabinda-dikkate-alinmaz","status":"publish","type":"post","link":"https:\/\/www.icrarehberi.com\/index.php\/2025\/08\/10\/projeye-aykiri-olarak-yapilan-fazlaliklar-kdv-hesabinda-dikkate-alinmaz\/","title":{"rendered":"Projeye Ayk\u0131r\u0131 Olarak Yap\u0131lan Fazlal\u0131klar KDV Hesab\u0131nda Dikkate Al\u0131nmaz"},"content":{"rendered":"\n

Vergiye tabi konut teslimlerinde katma de\u011fer vergisi oran\u0131n\u0131 belirleyen ana unsur, konutun m2 alan\u0131 olup katma de\u011fer vergisi oran\u0131 net m2 \u00fczerinden hesapland\u0131\u011f\u0131ndan, Katma De\u011fer Vergisi Kanunu’nun 28’inci maddesinin verdi\u011fi yetkiye dayan\u0131larak al\u0131nan 28\/03\/2022 tarih ve 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile konutlar\u0131n net alan\u0131n\u0131n 150 m2’ye kadar olan k\u0131sm\u0131 i\u00e7in % 8 KDV oran\u0131 uygulanaca\u011f\u0131 belirtilmektedir.<\/p>\n\n\n\n

Dava dosyas\u0131n\u0131n incelenmesinden \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce al\u0131nan 31\/07\/2023 tarihli 2. Ek Bilirki\u015fi Raporunda; \u00e7at\u0131 \u00f6rt\u00fcs\u00fc olarak projelendirilen k\u0131sm\u0131n projesine ayk\u0131r\u0131 olarak y\u00fcksek yap\u0131ld\u0131\u011f\u0131 ve bu alan\u0131n jakuzi ve oturma alan\u0131 olarak kullan\u0131ld\u0131\u011f\u0131, ka\u00e7ak olarak \u00e7at\u0131da kullan\u0131lan alan\u0131n net 54,24 m2 oldu\u011fu, bu durumda ta\u015f\u0131nmaz\u0131n net kullan\u0131m alan\u0131n\u0131n 190,24 m2 olarak hesapland\u0131\u011f\u0131, bu hesaplamadan hareketle gayrimenkul\u00fcn net kullan\u0131m alan\u0131n\u0131n 150 m2’yi a\u015ft\u0131\u011f\u0131ndan bahisle sat\u0131\u015f\u0131 yap\u0131lan ta\u015f\u0131nmaz\u0131n % 18 KDV’ye tabi olmas\u0131 gerekti\u011fi sonucuna var\u0131ld\u0131\u011f\u0131<\/strong> g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n

Di\u011fer taraftan ayn\u0131 raporda yer alan bilgilere g\u00f6re dava konusu ta\u015f\u0131nmaz\u0131n onayl\u0131 mimari projesinde zemin kat + 1. Katta toplam 136 m2 net alan olarak belirtildi\u011fi, \u00e7at\u0131 kat\u0131n\u0131n ise 54,24 m2 lik k\u0131sm\u0131n\u0131n \/33 e\u011fimli ah\u015fap \u00e7at\u0131 olarak, 8,41 m2’lik k\u0131sm\u0131n\u0131n teras alan\u0131, 13,05 m2’lik k\u0131sm\u0131n\u0131n ise kullan\u0131lmayan teras olarak onayland\u0131\u011f\u0131n\u0131n belirtildi\u011fi g\u00f6r\u00fclmektedir. S\u00f6z konusu rapor ve dosyadaki bilgi ve belgelerin de\u011ferlendirilmesinden konutun mimari proje ve yap\u0131 kullanma izin belgesine g\u00f6re net 136m2 alana sahip oldu\u011fu anla\u015f\u0131lmakla projeye ayk\u0131r\u0131 yap\u0131lan \u00e7at\u0131 kat\u0131n\u0131n vergilendirmeye esas al\u0131namayaca\u011f\u0131, zira projeye ayk\u0131r\u0131l\u0131klar\u0131n her zaman kald\u0131r\u0131labilece\u011fi, y\u0131k\u0131m, para cezas\u0131 gibi idari yapt\u0131r\u0131mlar\u0131n uygulanabilece\u011fi, projeye ayk\u0131r\u0131 olarak yap\u0131lan fazlal\u0131klar\u0131n imar mevzuat\u0131 kapsam\u0131nda de\u011ferlendirilebilecek olmas\u0131 dolay\u0131s\u0131yla mimari proje ve yap\u0131 kullan\u0131m izin belgesine g\u00f6re net 136 m2 oldu\u011fu anla\u015f\u0131lan konutun 150 m\u00b2’den k\u00fc\u00e7\u00fck oldu\u011fu sabit oldu\u011fundan \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce yap\u0131lan sat\u0131\u015fta uygulanmas\u0131 gereken katma de\u011fer vergisi oran\u0131n\u0131n %8 oldu\u011fu sonucuna var\u0131lm\u0131\u015f<\/strong> olup, aksi gerek\u00e7eyle davay\u0131 reddeden B\u00f6lge \u0130dare Mahkemesi karar\u0131nda hukuka uygunluk g\u00f6r\u00fclmemi\u015ftir (Dan\u0131\u015ftay 9. Daire Ba\u015fkanl\u0131\u011f\u0131 T:15\/01\/2025, E:2024\/7464, K:2025\/84<\/strong>).<\/p>\n","protected":false},"excerpt":{"rendered":"

Projeye ayk\u0131r\u0131 yap\u0131lan \u00e7at\u0131 kat\u0131n\u0131n vergilendirmeye esas al\u0131namayaca\u011f\u0131, zira projeye ayk\u0131r\u0131l\u0131klar\u0131n her zaman kald\u0131r\u0131labilece\u011fi, y\u0131k\u0131m, para cezas\u0131 gibi idari yapt\u0131r\u0131mlar\u0131n uygulanabilece\u011fi, projeye ayk\u0131r\u0131 olarak yap\u0131lan fazlal\u0131klar\u0131n imar mevzuat\u0131 kapsam\u0131nda de\u011ferlendirilebilecektir<\/p>\n","protected":false},"author":1,"featured_media":1283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[257],"class_list":["post-1282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haciz","tag-surmanset"],"yoast_head":"\nProjeye Ayk\u0131r\u0131 Olarak Yap\u0131lan Fazlal\u0131klar KDV Hesab\u0131nda Dikkate Al\u0131nmaz - \u0130cra Rehberi<\/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:\/\/www.icrarehberi.com\/index.php\/2025\/08\/10\/projeye-aykiri-olarak-yapilan-fazlaliklar-kdv-hesabinda-dikkate-alinmaz\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projeye Ayk\u0131r\u0131 Olarak Yap\u0131lan Fazlal\u0131klar KDV Hesab\u0131nda Dikkate Al\u0131nmaz - 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