{"id":754,"date":"2017-12-04T16:51:51","date_gmt":"2017-12-04T13:51:51","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=754"},"modified":"2017-12-11T16:52:22","modified_gmt":"2017-12-11T13:52:22","slug":"alt-yapi-gayrimenkul-yatirim-ortakliklarinin-kazanclari-kurumlar-vergisine-tabidir","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/04\/alt-yapi-gayrimenkul-yatirim-ortakliklarinin-kazanclari-kurumlar-vergisine-tabidir\/","title":{"rendered":"Alt Yap\u0131 Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131n\u0131n Kazan\u00e7lar\u0131 Kurumlar Vergisine Tabidir"},"content":{"rendered":"<p><!--more--><\/p>\n<p>1 Aral\u0131k 2017 tarihli ve 30257 say\u0131l\u0131 ResmiGazetede yay\u0131mlanan KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 13)\u2019te<\/p>\n<p>\u201cgayrimenkul yat\u0131r\u0131m fon veya ortakl\u0131klar\u0131ndan farkl\u0131 olarak, altyap\u0131 yat\u0131r\u0131m ve hizmetleri gibi di\u011fer varl\u0131k ve haklardan olu\u015fan yat\u0131r\u0131m fon veya ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131n Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinin (4) numaral\u0131 alt bendi kapsam\u0131nda istisnaya konu edilmesinin m\u00fcmk\u00fcn\u00a0 olmad\u0131\u011f\u0131, bu fon veya ortakl\u0131klar\u0131n, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re kurulmu\u015f olmalar\u0131n\u0131n ya da unvanlar\u0131nda \u201cGayrimenkul Yat\u0131r\u0131m Fonu\u201d veya \u201cGayrimenkul Yat\u0131r\u0131m Ortakl\u0131\u011f\u0131\u201d ibarelerinin bulunmas\u0131n\u0131n bunlar\u0131n an\u0131lan istisnadan faydalanmas\u0131n\u0131 sa\u011flamayaca\u011f\u0131\u201d<\/p>\n<p><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/136_2017_Alt-Yap\u0131-Gayrimenkul-Yat\u0131r\u0131m-Ortakl\u0131klar\u0131n\u0131n-Kazan\u00e7lar\u0131-Kurumlar-Vergisine-Tabidir.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-754","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=754"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/754\/revisions"}],"predecessor-version":[{"id":755,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/754\/revisions\/755"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}