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ARTICLE · 25 JUNE 2021

Gayrimenkul Satış Kazancı İstisnası

Centrum
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cak, taşınmaz ticareti ile uğraşan kurumların faaliyetlerinin yürütülmesine tahsis ettikleri taşınmazların satışından elde ettikleri kazançlar istisna uygulamasına konu olabilecektir.

TurkeyReal Estate and Construction
Mesut Deniz
Mesut Deniz
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I. Giriş

Kurumlar Vergisi Kanununun  5'inci maddesinin birinci fıkrasının (e) bendinde, taşınmazlar ve  iştirak hisseleri ile kurucu senetleri,  intifa senetleri ve rüçhan haklarının satışından doğan kazançlara ilişkin istisna düzenlenmiştir.  İstisnanın amacı, kurumların bağlı  değerlerinin ekonomik faaliyetlerde daha etkin bir şekilde kullanılmasına olanak sağlanması ve  kurumların mali bünyelerinin güçlendirilmesidir. Bu bentte belirtilen  koşulların sağlanması halinde, kurumların en az iki tam yıl süreyle  aktiflerinde yer alan iştirak hisseleri ile aynı süreyle sahip oldukları  kurucu senetleri, intifa senetleri ve  rüçhan haklarının satışından doğan kazançların %75'lik kısmı ile  aynı süre ile aktiflerinde yer alan  taşınmazların satışından doğan  kazançların %50'lik kısmı kurumlar  vergisinden istisna edilmektedir.

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