{"id":528,"date":"2026-02-10T11:29:45","date_gmt":"2026-02-10T11:29:45","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=528"},"modified":"2026-03-05T11:32:42","modified_gmt":"2026-03-05T11:32:42","slug":"yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir\/","title":{"rendered":"Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r"},"content":{"rendered":"<p>Sirk\u00fcler\u00a02026 &#8211; 024<br><br><strong>Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r<\/strong><br><br>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 9\u00a0\u015eubat 2026 tarih ve\u00a0VUK-196\/2026-2 say\u0131l\u0131 Sirk\u00fcler ile, yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131n\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131 sonucu olu\u015fan d\u00fczeltme farklar\u0131n\u0131n d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayarak \u00f6zel fon hesab\u0131na al\u0131nmas\u0131 ve bu fon hesab\u0131ndaki tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 ile yat\u0131r\u0131m\u0131n aktifle\u015ftirildi\u011fi d\u00f6nemde d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmas\u0131na ili\u015fkin a\u00e7\u0131klamalara ve \u00f6rnek hesaplamalara yer verilmi\u015ftir.<br><br>Sirk\u00fclerde yer verilen ba\u015fl\u0131klar \u015fu \u015fekildedir.<br><br><strong>Yat\u0131r\u0131m d\u00f6neminde \u00f6zel fon hesab\u0131nda takip edilen tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131<\/strong><br><br>7529 say\u0131l\u0131 Kanun ile Vergi Usul Kanunu\u2019nun (VUK) m\u00fckerrer 298. maddesinde (A) f\u0131kras\u0131n\u0131n sonuna 10. bent eklenmi\u015fti. Buna g\u00f6re \u201cYap\u0131lmakta olan yat\u0131r\u0131mlar\u201d hesab\u0131nda takip edilen tutarlar\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131 sonucunda olu\u015fan ve bilan\u00e7onun pasifinde \u00f6zel fon hesab\u0131nda yer alan ve d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayan tutarlar\u0131n, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131laca\u011f\u0131, ayr\u0131ca enflasyon d\u00fczeltmesine tabi tutulmayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<br>Bu kapsamdaki \u00f6zel fon hesab\u0131nda bulunan tutarlar; gerek yat\u0131r\u0131m d\u00f6neminde, gerek sonraki s\u00fcre\u00e7lerde, ilgili y\u0131l i\u00e7in belirlenen yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak art\u0131r\u0131lacakt\u0131r. Sirk\u00fclerde bu konu \u00f6rnekle a\u00e7\u0131klanm\u0131\u015ft\u0131r.<br><br><strong>Yat\u0131r\u0131m\u0131n aktifle\u015ftirilmesinden sonra\u00a0\u00f6zel fon hesab\u0131nda takip edilen tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 ve kazanc\u0131n tespitinde dikkate al\u0131nacak tutar\u0131n belirlenmesi<\/strong><br><br>\u00d6zel fon hesab\u0131na al\u0131nan tutarlar\u0131n, yat\u0131r\u0131m\u0131n aktifle\u015ftirilmesinden sonraki d\u00f6nemlerde yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131na ve yat\u0131r\u0131m\u0131n tamamlanarak ilgili iktisadi k\u0131ymetin aktifle\u015ftirilmesi gereken d\u00f6nem ile bu d\u00f6nemi takip eden d\u00f6rt hesap d\u00f6nemi i\u00e7erisinde e\u015fit taksitler halinde d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmas\u0131na ili\u015fkin \u00f6rne\u011fe yer verilmi\u015ftir.<br><br><strong>\u00d6zel fon hesab\u0131nda bulunan tutarlar\u0131n ge\u00e7ici vergi d\u00f6nemlerinde kazanc\u0131n tespitinde dikkate al\u0131nmas\u0131<\/strong><br><br>213 say\u0131l\u0131 Kanunun m\u00fckerrer 298 inci maddesinin (A) f\u0131kras\u0131n\u0131n\u00a0(10) numaral\u0131 bendinde, \u00f6zel fon hesab\u0131na al\u0131nan tutarlar\u0131n, yat\u0131r\u0131m\u0131n aktifle\u015ftirilmesinden sonraki d\u00f6nemlerde yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131na ve yat\u0131r\u0131m\u0131n tamamlanarak ilgili iktisadi k\u0131ymetin aktifle\u015ftirilmesi gereken d\u00f6nem ile bu d\u00f6nemi takip eden d\u00f6rt hesap d\u00f6nemi i\u00e7erisinde e\u015fit taksitler halinde d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131naca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f olup, s\u00f6z konusu kazan\u00e7lar ge\u00e7ici vergi d\u00f6nemlerinde de kazanc\u0131n tespitinde dikkate al\u0131nacakt\u0131r.<br>Bu kapsamda, ge\u00e7ici vergi d\u00f6nemlerinde ilgili ge\u00e7ici vergi d\u00f6nemine tekab\u00fcl eden k\u0131s\u0131m kazanc\u0131n tespitinde dikkate al\u0131nacakt\u0131r.<br><br><strong>\u00d6zel fonlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131\u015f\u0131ndan kaynakl\u0131 farklar\u0131n maliyete intikal edip etmeyece\u011fi<\/strong><br><br>Sirk\u00fclerde son olarak \u00f6zel fon hesab\u0131na al\u0131nan tutarlar\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan k\u0131s\u0131mlar\u0131n\u0131n iktisadi k\u0131ymetin maliyetine intikal ettirilmesi m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131 belirtilmi\u015f ancak muhasebe takibi konusunda bir a\u00e7\u0131klama yap\u0131lmam\u0131\u015ft\u0131r. Buna g\u00f6re yap\u0131lan de\u011ferleme fark\u0131n\u0131n , muhasebe d\u0131\u015f\u0131nda takip edilmesi yada kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131n da m\u00fcmk\u00fcn oldu\u011fu , ancak maliyete ilave edilemeyece\u011fi; \u00a0bu vesile ile de \u00fczerinden amortisman yolu ile dahi gider kayd\u0131 yap\u0131lmayaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. \u00a0<br>\u00a0<br>S\u00f6z konusu tebli\u011fe a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<br><br><a href=\"https:\/\/link.setrowid.com\/system\/gopage.php?m=471&amp;l=20168971&amp;id=8706c25c82ebc91d32c83c6488191a4b1f45b2f6bfdb67c104&amp;g=d693c2874e7ab108b42a\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1136<\/a><br><br>Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" src=\"https:\/\/resize.yandex.net\/mailservice?url=https%3A%2F%2Fstock.setrow.com%2Fphoto%2F471%2Fimages%2Fasd321.png&amp;proxy=yes&amp;key=7dd0d8b9009b21269b689d0c9c2237ec\" alt=\"Lutfen Resimleri Goruntuleyiniz\" style=\"width:2545px;height:auto\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler\u00a02026 &#8211; 024 Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 9\u00a0\u015eubat 2026 tarih ve\u00a0VUK-196\/2026-2 say\u0131l\u0131 Sirk\u00fcler ile, yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131n\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131 sonucu olu\u015fan d\u00fczeltme farklar\u0131n\u0131n d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayarak \u00f6zel fon hesab\u0131na al\u0131nmas\u0131 ve bu [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":529,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r - Moore T\u00fcrkiye<\/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.moore.com.tr\/en\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler\u00a02026 &#8211; 024 Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 9\u00a0\u015eubat 2026 tarih ve\u00a0VUK-196\/2026-2 say\u0131l\u0131 Sirk\u00fcler ile, yap\u0131lmakta olan yat\u0131r\u0131mlar hesab\u0131n\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131 sonucu olu\u015fan d\u00fczeltme farklar\u0131n\u0131n d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayarak \u00f6zel fon hesab\u0131na al\u0131nmas\u0131 ve bu [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-10T11:29:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-05T11:32:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/03\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1015\" \/>\n\t<meta property=\"og:image:height\" content=\"365\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler 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