{"id":5667,"date":"2026-04-02T10:47:17","date_gmt":"2026-04-02T07:47:17","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5667"},"modified":"2026-04-02T10:47:17","modified_gmt":"2026-04-02T07:47:17","slug":"kurumlarin-tasinmaz-ve-istirak-hisselerinin-satisinda-istisna-rehberi-yayimlandi","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5667","title":{"rendered":"Kurumlar\u0131n Ta\u015f\u0131nmaz ve \u0130\u015ftirak Hisselerinin Sat\u0131\u015f\u0131nda \u0130stisna Rehberi Yay\u0131mland\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Kurumlar&#305;n Ta&#351;&#305;nmaz ve &#304;&#351;tirak Hisselerinin Sat&#305;&#351;&#305;nda &#304;stisna Rehberi Yay&#305;mland&#305; Kurumlar&#305;n ta&#351;&#305;nmaz ve i&#351;tirak hisselerinin sat&#305;&#351;&#305;nda uygulanan istis&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Kurumlar&#305;n Ta&#351;&#305;nmaz ve &#304;&#351;tirak Hisselerinin Sat&#305;&#351;&#305;nda &#304;stisna Rehberi Yay&#305;mland&#305;<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-03-31T15:38:16+03:00\">31 Mart 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p><strong>Kurumlar&#305;n Ta&#351;&#305;nmaz ve &#304;&#351;tirak Hisselerinin Sat&#305;&#351;&#305;nda &#304;stisna Rehberi Yay&#305;mland&#305;<\/strong><\/p>\n<p>Kurumlar&#305;n ta&#351;&#305;nmaz ve i&#351;tirak hisselerinin sat&#305;&#351;&#305;nda uygulanan istisnaya ili&#351;kin olarak daha &#246;nce yay&#305;mlanan Rehber, son d&#252;zenlemeler do&#287;rultusunda g&#252;ncellenmi&#351;tir.<\/p>\n<p>G&#252;ncellenen Rehberde ayr&#305;ca, kurumlar vergisinden istisna edilen tutarlar&#305;n yeminli mali m&#252;&#351;avirler taraf&#305;ndan d&#252;zenlenen tasdik raporlar&#305; ile tevsik edilmesine y&#246;nelik a&#231;&#305;klamalara da yer verilmi&#351;tir.<\/p>\n<p>S&#246;z konusu Rehberde;<\/p>\n<ul>\n<li>Uygulanan istisnalar&#305;n kapsam&#305;, amac&#305; ve istisna uygulanabilmesi i&#231;in gerekli &#351;artlar,<\/li>\n<li>&#304;stisnaya konu olan ta&#351;&#305;nmaz ve i&#351;tirak hisselerinin neyi ifade etti&#287;i,<\/li>\n<li>&#304;ki tam y&#305;l s&#252;reyle aktifte bulundurma ve s&#252;re hesab&#305;nda &#246;zellik arz eden durumlar,<\/li>\n<li>Gayrimenkul sat&#305;&#351; kazanc&#305;n&#305;n fon hesab&#305;na al&#305;nmas&#305; ve burada tutulmas&#305;nda dikkat edilmesi gereken hususlar,<\/li>\n<li>Kazanc&#305;n hesaplanmas&#305;nda esas al&#305;nacak bedel, faiz, komisyon, kur fark&#305; ve vade farklar&#305;n&#305;n durumu,<\/li>\n<li><strong><a href=\"https:\/\/www.alomaliye.com\/2023\/07\/15\/7456-sayili-kanun-ek-mtv-ve-bazi-kanunlarda-degisiklik\/\">7456 say&#305;l&#305;<\/a><\/strong>\u00a0Kanunla\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2006\/06\/21\/kurumlar-vergisi-kanunu-5520-sayili-kanun-2\/\">5520 say&#305;l&#305; Kurumlar Vergisi Kanununda<\/a><\/strong>\u00a0yap&#305;lan de&#287;i&#351;iklikler,<\/li>\n<li>15\/7\/2023 tarihinden &#246;nce kurumlar&#305;n aktifinde kay&#305;tl&#305; bulunan ta&#351;&#305;nmazlar&#305;n sat&#305;&#351;&#305;nda KDV istisnas&#305;,<\/li>\n<li>Al&#305;&#351; ve giderlere ait KDV\u2019nin indirimi,<\/li>\n<li>Kurumlar vergisinden istisna tutulan tutarlar&#305;n yeminli mali m&#252;&#351;avirler taraf&#305;ndan d&#252;zenlenen raporlarla tasdik edilmesi,<\/li>\n<\/ul>\n<p>gibi konularda ayr&#305;nt&#305;l&#305; bilgilere ve &#246;rneklere yer verilmi&#351;tir.<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">Kurumlar&#305;n Ta&#351;&#305;nmaz ve &#304;&#351;tirak Hisselerinin Sat&#305;&#351;&#305;nda &#304;stisna Rehberine ula&#351;mak i&#231;in <strong><a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2026\/03\/DUYURU_UNIVERSAL_2026_2026_Kur_Tas_Is_His_Sat_Ist_Rehberi.pdf\">t&#305;klay&#305;n&#305;z<\/a><\/strong><\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\"><strong>Kaynak:<\/strong>\u00a0G&#304;B<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kurumlar&#305;n Ta&#351;&#305;nmaz ve &#304;&#351;tirak Hisselerinin Sat&#305;&#351;&#305;nda &#304;stisna Rehberi Yay&#305;mland&#305; Kurumlar&#305;n ta&#351;&#305;nmaz ve i&#351;tirak hisselerinin sat&#305;&#351;&#305;nda uygulanan istis&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5667","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5667"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5667\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5667"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}