Sirk\u00fcler 2026-035<\/p>\n\n\n\n
25 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fi ile 1 Seri Numaral\u0131 Kurumlar Vergisi Genel Tebli\u011fi\u2019nde De\u011fi\u015fiklikler Yap\u0131lm\u0131\u015ft\u0131r<\/strong><\/p>\n\n\n\n 24 May\u0131s 2026 tarihli ve 33263 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan 25 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fi ile 7524 say\u0131l\u0131 Kanunun 32 nci ve 7566 say\u0131l\u0131 Kanunun 2 nci maddeleri ile Gelir Vergisi Kanununda ve Kurumlar Vergisi Kanununda yap\u0131lan d\u00fczenlemelere ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n Bu tebli\u011fde<\/p>\n\n\n\n – T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131na,<\/p>\n\n\n\n – \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubuna,<\/p>\n\n\n\n – Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131na,<\/p>\n\n\n\n – Asgari kurumlar vergisinden indirilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131na ili\u015fkin<\/p>\n\n\n\n a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131<\/strong><\/p>\n\n\n\n Tebli\u011f\u2019in 1. maddesiyle, Kurumlar Vergisi Genel Tebli\u011fi\u2019nin (Seri No: 1) \u201c5.5. T\u00fcrkiye\u2019de kurulu fonlar ile yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131na ili\u015fkin istisna\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne yukar\u0131daki yasal d\u00fczenlemeye ili\u015fkin \u00f6rnekli a\u00e7\u0131klamalar eklenmi\u015ftir. <\/p>\n\n\n\n Buna g\u00f6re 1 Ocak 2025 tarihinden itibaren elde edilen kazan\u00e7lara ili\u015fkin avans k\u00e2r paylar\u0131 da k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nacakt\u0131r. K\u00e2r da\u011f\u0131t\u0131m\u0131na esas ta\u015f\u0131nmaz kazanc\u0131 hesaplan\u0131rken, ta\u015f\u0131nmazlardan elde edilen has\u0131lattan, bu faaliyet nedeniyle y\u00fcklenilen gider ve maliyet unsurlar\u0131n\u0131n d\u00fc\u015f\u00fclmesi sonucu bulunacak kazan\u00e7 dikkate al\u0131nacakt\u0131r. <\/p>\n\n\n\n Ta\u015f\u0131nmazlara ili\u015fkin faaliyetin veya toplamda t\u00fcm faaliyetlerin zararla sonu\u00e7lanmas\u0131 halinde, istisna uygulamas\u0131nda k\u00e2r da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 s\u00f6z konusu olmayacakt\u0131r. Ta\u015f\u0131nmazlara ili\u015fkin faaliyetlerin k\u00e2rla, di\u011fer faaliyetlerin ise zararla sonu\u00e7lanmas\u0131 ve toplam kazanc\u0131n ta\u015f\u0131nmazlardan elde edilen kazan\u00e7tan d\u00fc\u015f\u00fck olmas\u0131 halinde, kazanc\u0131n yar\u0131s\u0131n\u0131n da\u011f\u0131t\u0131lmas\u0131 istisna a\u00e7\u0131s\u0131ndan yeterli say\u0131lacakt\u0131r. <\/p>\n\n\n\n Faaliyet alan\u0131 gere\u011fi portf\u00f6y\u00fcne veya aktifine ta\u015f\u0131nmaz dahil edemeyen ve in\u015faat projeleri yapamayan fon ve ortakl\u0131klar\u0131n bahse konu gelirleri bulunmayaca\u011f\u0131ndan, bu fon ve ortakl\u0131klar i\u00e7in k\u00e2r da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 aranmayacakt\u0131r. <\/p>\n\n\n\n Herhangi bir \u015fekilde ta\u015f\u0131nmaz kazanc\u0131 elde eden fon ve ortakl\u0131klar\u0131n istisnadan yararlanabilmesi i\u00e7in s\u00f6z konusu kazan\u00e7lar bak\u0131m\u0131ndan k\u00e2r da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 aranacakt\u0131r. <\/p>\n\n\n\n Ayr\u0131ca tebli\u011fde Ortak genel giderlerin ve amortismanlar\u0131n da\u011f\u0131t\u0131m\u0131 ve da\u011f\u0131t\u0131lacak k\u00e2r pay\u0131n\u0131n tespitine ili\u015fkin a\u00e7\u0131klamlar yap\u0131lm\u0131\u015f ve \u00f6rnekler verilmi\u015ftir .<\/p>\n\n\n\n \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubu<\/strong><\/p>\n\n\n\n Tebli\u011f\u2019in 2. maddesiyle, Kurumlar Vergisi Genel Tebli\u011fi\u2019ne (Seri No: 1) \u201c5.18. \u0130stisna uygulamalar\u0131nda k\u00e2r ve zararlar\u0131n de\u011ferlendirilmesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm eklenmi\u015ftir. S\u00f6z konusu b\u00f6l\u00fcmde istisnalar \u201cFaaliyet bazl\u0131 istisna\u201d ve \u201c\u0130\u015flem bazl\u0131 istisna\u201d olarak ikiye ayr\u0131lm\u0131\u015ft\u0131r. <\/p>\n\n\n\n Tebli\u011fe g\u00f6re, istisnan\u0131n belirli bir faaliyete \u00f6zg\u00fclenmesi durumunda ilgili faaliyetin bir b\u00fct\u00fcn halinde de\u011ferlendirilmesi ve kazanc\u0131n bu b\u00fct\u00fcnl\u00fck \u00e7er\u00e7evesinde tespit edilmesi gerekmektedir. \u0130\u015flem baz\u0131nda uygulanan istisnalarda ise kazan\u00e7 ve istisnan\u0131n her bir i\u015flem baz\u0131nda belirlenmesi gerekti\u011fi ifade edilmi\u015f ve \u00f6rnekler verilmi\u015ftir.<\/p>\n\n\n\n Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131<\/strong><\/p>\n\n\n\n Tebli\u011fin 3. maddesi ile nakdi sermaye art\u0131\u015f\u0131 \u00fczerinden hesaplanan faiz indiriminin uygulanmas\u0131na ili\u015fkin b\u00f6l\u00fcmde de\u011fi\u015fiklik yap\u0131larak, indirimden yaln\u0131zca y\u0131ll\u0131k hesap d\u00f6nemi itibar\u0131yla de\u011fil, ayn\u0131 zamanda d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6nemi itibar\u0131yla da yararlan\u0131labilece\u011fine ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n