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ARTICLE · 20 MARCH 2023

Menkul Sermaye İratlarinin Yillik Beyani

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Özet: 2022 yılında gerçek kişiler tarafından elde edilen menkul sermaye iratlarının tamamı için yıllık beyanname verilmesi gerekmemekte, bazıları için yıllık beyanname verilmesi gerekmektedir.

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MENKUL SERMAYE İRATLARININ YILLIK BEYANI1

Özet:  2022 yılında gerçek kişiler tarafından elde edilen menkul sermaye iratlarının tamamı için yıllık beyanname verilmesi gerekmemekte, bazıları için yıllık beyanname verilmesi gerekmektedir. Şayet yıllık beyanname verilmesi gereken menkul sermaye iradı var ise gelir sahipleri tarafından mutlaka Mart/2023 ayında Hazır Beyan Sistemi üzerinden beyan edilecektir. Yıllık beyanname verecek kişilerin diğer gelir unsurlarında olduğu gibi, varsa istisna tutarlarını düşebilecekler, yıl içinde yaptıkları bazı harcamaları beyan edilen gelirden indirebilecekler ve hesaplanan gelir vergisinden yıl içinde kesilen vergileri mahsup edebileceklerdir. Yıl içinde ödenen verginin fazla olması halinde ise mükellefler iade talep edebilmektedir.

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