{"id":1007,"date":"2025-10-27T19:46:32","date_gmt":"2025-10-27T19:46:32","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1007"},"modified":"2025-10-27T19:46:32","modified_gmt":"2025-10-27T19:46:32","slug":"sirkuler-no-2025-26-malul-ve-engelliler-tarafindan-binek-araclar-ve-benzeri-tescile-tabi-araclarin-iktisabinda-uygulanan-otv-istisnasi-ile-ilgili-7537-sayili-kanunla-getirilen-yeni-sartlari-aci","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-26-malul-ve-engelliler-tarafindan-binek-araclar-ve-benzeri-tescile-tabi-araclarin-iktisabinda-uygulanan-otv-istisnasi-ile-ilgili-7537-sayili-kanunla-getirilen-yeni-sartlari-aci\/","title":{"rendered":"Sirk\u00fcler No: 2025\/26 \u00a0MAL\u00dcL VE ENGELL\u0130LER TARAFINDAN B\u0130NEK ARA\u00c7LAR VE BENZER\u0130 TESC\u0130LE TAB\u0130 ARA\u00c7LARIN \u0130KT\u0130SABINDA UYGULANAN \u00d6TV \u0130ST\u0130SNASI \u0130LE \u0130LG\u0130L\u0130 7537 SAYILI KANUNLA GET\u0130R\u0130LEN YEN\u0130 \u015eARTLARI A\u00c7IKLAYAN \u00d6TV TEBL\u0130\u011e\u0130 YAYIMLANMI\u015eTIR\u00a0"},"content":{"rendered":"\n<ul>\n<li><\/li>\n<\/ul>\n\n\n\n<p>\u00a0<strong>MAL\u00dcL VE ENGELL\u0130LER TARAFINDAN B\u0130NEK ARA\u00c7LAR VE BENZER\u0130 TESC\u0130LE TAB\u0130 ARA\u00c7LARIN \u0130KT\u0130SABINDA UYGULANAN \u00d6TV \u0130ST\u0130SNASI \u0130LE \u0130LG\u0130L\u0130 7537 SAYILI KANUNLA GET\u0130R\u0130LEN YEN\u0130 \u015eARTLARI A\u00c7IKLAYAN \u00d6TV TEBL\u0130\u011e\u0130 YAYIMLANMI\u015eTIR<\/strong>\u00a0<\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/26\u00a0\u0130stanbul, 24.01.2025\u00a0<\/p>\n\n\n\n<p>Bilindi\u011fi gibi, \u00d6TV Kanunu&#8217;nun 7 nci maddesinin 2 numaral\u0131 bendinde, binek ara\u00e7lar dahil olmak \u00fczere, tescile tabi ara\u00e7lar\u0131n mal\u00fbl ve engelliler taraf\u0131ndan ilk iktisab\u0131nda uygulanmak \u00fczere \u00d6TV istisnas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr<sup><\/sup>.<\/p>\n\n\n\n<p>Bu istisnay\u0131 d\u00fczenleyen kanun maddesinde 7537 say\u0131l\u0131 Kanun&#8217;la yap\u0131lan d\u00fczenlemelerle \u00f6nemli bir yeni \u015fart olarak yerli katk\u0131 oran\u0131n\u0131n en az %20 olmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f ve ayr\u0131ca ayn\u0131 bir ki\u015fi i\u00e7in en erken 5 y\u0131lda bir defa yap\u0131labilecek \u00d6TV istisnal\u0131 yeni ara\u00e7 edinim hakk\u0131 10 y\u0131lda bir defa olarak de\u011fi\u015ftirilmi\u015ftir<sup><\/sup>.&nbsp;S\u00f6z konusu 7537 say\u0131l\u0131 Kanun&#8217;la ilgili 27.12.2024 tarih ve 2024\/099 say\u0131l\u0131 Vergi Sirk\u00fclerimize buradan ula\u015fabilirsiniz<sup><\/sup>.<\/p>\n\n\n\n<p>7537 say\u0131l\u0131 Kanun&#8217;la getirilen i\u015fbu yeni d\u00fczenlemeler kapsam\u0131nda uygulaman\u0131n usul ve esaslar\u0131 hakk\u0131nda 14 no.lu Tebli\u011f yay\u0131mlanm\u0131\u015f ve \u00d6TV (II) say\u0131l\u0131 Liste ile ilgili Tebli\u011fde gerekli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r<sup><\/sup>.&nbsp;Yap\u0131lan de\u011fi\u015fikliklerin \u00f6nemli bir k\u0131sm\u0131, mevcut &#8220;5 y\u0131lda bir&#8221; ibaresinin yerine &#8220;10 y\u0131lda bir&#8221; ibarelerinin getirilmesi hakk\u0131ndad\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>Ayr\u0131ca, yerli katk\u0131 oran\u0131n\u0131 en az %20 olarak \u00f6ng\u00f6ren kanun d\u00fczenlemesinin verdi\u011fi yetkiyle ayn\u0131 tarihte (27.12.2024) y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere 9321 say\u0131l\u0131 CB karar\u0131yla s\u00f6z konusu oran %40 olarak belirlenmi\u015f oldu\u011fundan Tebli\u011f de\u011fi\u015fikli\u011finde do\u011frudan %40 oran\u0131na yer verilmi\u015ftir<sup><\/sup>.&nbsp;Yap\u0131lan d\u00fczenlemede yer alan \u00f6zellikli hususlar ise \u015funlardan ibarettir<sup><\/sup>:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Yerli Katk\u0131 Oran\u0131n\u0131n Hesaplanmas\u0131:<\/strong>&nbsp;<sup><\/sup><\/p>\n\n\n\n<p>Tebli\u011fde yer alan tan\u0131mlara g\u00f6re<sup><\/sup>;<\/p>\n\n\n\n<ul>\n<li><strong>Yerli Katk\u0131 De\u011feri<\/strong>: Arac\u0131n \u00fcretiminde kullan\u0131lmak \u00fczere birincil malzeme\/\u00fcr\u00fcn genel \u00fcretim ve i\u015f\u00e7ilik maliyetlerinin yurti\u00e7indeki \u00fcreticilerden ve hizmet sa\u011flay\u0131c\u0131lar\u0131ndan temin edilen k\u0131s\u0131mlar\u0131n\u0131n toplam\u0131n\u0131,\u00a0<\/li>\n\n\n\n<li><strong>Yerli Katk\u0131 Oran\u0131<\/strong>: Yerli katk\u0131 de\u011ferinin arac\u0131n toplam \u00fcretim maliyetine oran\u0131n\u0131,\u00a0ifade etmektedir.<\/li>\n<\/ul>\n\n\n\n<p>Buna g\u00f6re, ara\u00e7 \u00fcreticilerinin birincil malzeme ve hammadde al\u0131mlar\u0131n\u0131 yerli \u00fcreticilerden sat\u0131n alm\u0131\u015f olmalar\u0131 gerekmektedir<sup><\/sup>.&nbsp;Do\u011frudan \u00fcreticiden al\u0131m yap\u0131lmad\u0131\u011f\u0131 hallerde \u00fcretici a\u015famas\u0131na kadar inilerek mal\u0131n yerli \u00fcretim oldu\u011funun kan\u0131tlanmas\u0131 gerekir<sup><\/sup>.&nbsp;Yerli \u00fcretici taraf\u0131ndan \u00fcretilen ve ara\u00e7 imalat\u00e7\u0131s\u0131na sat\u0131lan yerli mal\u0131n imalinde kullan\u0131lan hammaddenin ise k\u0131smen veya tamamen yerli veya yabanc\u0131 unsurlardan olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmayaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>Yerli katk\u0131 oran\u0131, yukar\u0131daki \u015fekilde hesaplanan yerli katk\u0131 de\u011ferinin, arac\u0131n imalat\u00e7\u0131 taraf\u0131ndan hesaplanan toplam \u00fcretim maliyetinin i\u00e7indeki pay\u0131na g\u00f6re hesaplanacakt\u0131r<sup><\/sup>.&nbsp;Buna g\u00f6re, yerli katk\u0131 oran\u0131 ara\u00e7 imalat\u00e7\u0131s\u0131n\u0131n b\u00fcnyesinde olu\u015fan imalat maliyetlerine g\u00f6re hesaplanacak olup, sonraki a\u015famalarda, \u00f6rne\u011fin motorlu ara\u00e7 ticareti yapan bayi ve\/veya nihai t\u00fcketiciye ilk iktisap kapsam\u0131ndaki sat\u0131\u015f fiyat\u0131 \u00fczerinden hesaplanmas\u0131 s\u00f6z konusu de\u011fildir<sup><\/sup>.<\/p>\n\n\n\n<p>Di\u011fer taraftan, yerli katk\u0131 oran\u0131n\u0131n tespitinde, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan g\u00fcncel motorlu ara\u00e7lar yerli katk\u0131 oran\u0131 beyanlar\u0131 esas al\u0131nacakt\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>Yerli katk\u0131 oran\u0131 %40&#8217;\u0131n alt\u0131nda olan ara\u00e7lar i\u00e7in bu istisnan\u0131n 27.12.2024&#8217;ten itibaren yap\u0131lan ilk iktisaplarda uygulanmas\u0131 m\u00fcmk\u00fcn de\u011fildir<sup><\/sup>.&nbsp;Zira kanunda bir ge\u00e7i\u015f d\u00f6nemi \u00f6ng\u00f6r\u00fclm\u00fc\u015f de\u011fildir<sup><\/sup>.<\/p>\n\n\n\n<p><strong>S\u00fcrenin 10 Y\u0131la \u00c7\u0131kar\u0131lm\u0131\u015f Olmas\u0131:<\/strong>&nbsp;<sup><\/sup><\/p>\n\n\n\n<p>Ayn\u0131 bir ki\u015finin bu istisna kapsam\u0131nda ilk tescile tabi yeni bir ara\u00e7 iktisab\u0131 i\u00e7in, bir \u00f6nceki iktisap tarihinden itibaren 5 y\u0131l ge\u00e7mesi gerekti\u011fine ili\u015fkin ibare 10 y\u0131l \u015feklinde de\u011fi\u015ftirilmi\u015ftir<sup><\/sup>.&nbsp;Herhangi bir ge\u00e7i\u015f d\u00f6nemi \u00f6ng\u00f6r\u00fclmedi\u011fi i\u00e7in, 27.12.2024&#8217;den \u00f6nce bu istisna kapsam\u0131nda ara\u00e7 iktisap etmi\u015f olup, 27.12.2024 itibariyle 5 y\u0131ll\u0131k s\u00fcreyi doldurmam\u0131\u015f olanlar\u0131n da yeni d\u00fczenleme kapsam\u0131nda en az 10 y\u0131ll\u0131k s\u00fcreye tabi olacaklar\u0131 anla\u015f\u0131lmaktad\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Ancak bu durumda olanlar a\u00e7\u0131s\u0131ndan, 27.12.2024 \u00f6ncesi d\u00fczenlemelerin kazan\u0131lm\u0131\u015f hak sa\u011flad\u0131\u011f\u0131 ve 27.12.2024&#8217;den sonraki tekraren ilk ara\u00e7 edinimlerinde 5 y\u0131ll\u0131k s\u00fcreye tabi olmalar\u0131 gerekti\u011fi ileri s\u00fcr\u00fclebilir<sup><\/sup>.&nbsp;Gelir \u0130darelerinin Sirk\u00fcler\/Mukteza baz\u0131ndaki g\u00f6r\u00fc\u015fleri takip edilmelidir<sup><\/sup>.&nbsp;Ayr\u0131ca bu durumda olanlar a\u00e7\u0131s\u0131ndan verginin ihtirazi kay\u0131tla \u00f6denip vergi mahkemesinde dava konusu yap\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclebilir<sup><\/sup>.<\/p>\n\n\n\n<p><strong>\u0130stisna Kapsam\u0131nda Al\u0131nan Ara\u00e7lar\u0131n \u0130lk \u0130ktisap Tarihinden \u0130tibaren 5 Y\u0131l Ge\u00e7tikten Sonra Sat\u0131lmas\u0131 veya Devri:<\/strong>&nbsp;<sup><\/sup><\/p>\n\n\n\n<p>\u00d6TV Kanununun 15 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00d6TV&#8217;siz iktisab\u0131 yap\u0131lan ta\u015f\u0131t\u0131n, iktisap tarihinden itibaren 5 y\u0131l i\u00e7inde istisnadan yararlanamayanlara sat\u0131\u015f veya devrinde \u00d6TV aran\u0131r<sup><\/sup>.&nbsp;Kanundaki ifadeyle, mal\u00fbl veya engellilerin, Kanunun 7 nci maddesinin (2) no.lu f\u0131kras\u0131 kapsam\u0131nda istisnadan yararlanarak iktisap edilen kay\u0131t ve tescile tabi ara\u00e7lar\u0131, 5 y\u0131ldan fazla kullanarak elden \u00e7\u0131karmalar\u0131 durumunda \u00d6TV aranmaz<sup><\/sup>.&nbsp;Bu h\u00fck\u00fcmde 7537 say\u0131l\u0131 Kanunla herhangi bir de\u011fi\u015fiklik yap\u0131lm\u0131\u015f de\u011fildir<sup><\/sup>.&nbsp;Yani 15\/2 nci maddedeki 5 y\u0131ll\u0131k s\u00fcre \u015fart\u0131 korunmu\u015ftur<sup><\/sup>.<\/p>\n\n\n\n<p>Dolay\u0131s\u0131yla, mal\u00fbl ve engelliler i\u00e7in<sup><\/sup>:<\/p>\n\n\n\n<ul>\n<li>Bu istisna kapsam\u0131nda yeniden bir ara\u00e7 iktisap etmek i\u00e7in bir \u00f6nceki iktisaptan itibaren en az 10 y\u0131ll\u0131k s\u00fcrenin ge\u00e7mi\u015f olmas\u0131 gerekirken,\u00a0<\/li>\n\n\n\n<li>\u0130ktisap edilen arac\u0131n \u00d6TV&#8217;siz devri i\u00e7in ge\u00e7mi\u015f olmas\u0131 gereken s\u00fcre halen 5 y\u0131ld\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Bu iki s\u00fcrenin birbirine kar\u0131\u015ft\u0131r\u0131lmamas\u0131 gerekir<sup><\/sup>.<\/p>\n\n\n\n<p>Bu durumda, 14 no.lu Tebli\u011fde a\u00e7\u0131k\u00e7a belirtildi\u011fi \u00fczere, Kanunun 7\/2 nci maddesi kapsam\u0131nda ilk iktisab\u0131 yap\u0131lan ta\u015f\u0131t\u0131n, ilk iktisap tarihinden itibaren 5 y\u0131l ge\u00e7tikten sonra \u00d6TV&#8217;siz sat\u0131\u015f\u0131 veya devri, sat\u0131lan ta\u015f\u0131t\u0131n ilk iktisap tarihinden itibaren en az 10 y\u0131l ge\u00e7medik\u00e7e mal\u00fbl ve engelliye istisnadan tekrar yararlanma hakk\u0131 sa\u011flamayacakt\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla&nbsp;<sup><\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0MAL\u00dcL VE ENGELL\u0130LER TARAFINDAN B\u0130NEK ARA\u00c7LAR VE BENZER\u0130 TESC\u0130LE TAB\u0130 ARA\u00c7LARIN \u0130KT\u0130SABINDA UYGULANAN \u00d6TV \u0130ST\u0130SNASI \u0130LE \u0130LG\u0130L\u0130 7537 SAYILI KANUNLA GET\u0130R\u0130LEN YEN\u0130 \u015eARTLARI A\u00c7IKLAYAN \u00d6TV TEBL\u0130\u011e\u0130 YAYIMLANMI\u015eTIR\u00a0 Sirk\u00fcler No: 2025\/26\u00a0\u0130stanbul, 24.01.2025\u00a0 Bilindi\u011fi gibi, \u00d6TV Kanunu&#8217;nun 7 nci maddesinin 2 numaral\u0131 bendinde, binek ara\u00e7lar dahil olmak \u00fczere, tescile tabi ara\u00e7lar\u0131n mal\u00fbl ve engelliler taraf\u0131ndan ilk iktisab\u0131nda&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1007"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1007"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1007\/revisions"}],"predecessor-version":[{"id":1008,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1007\/revisions\/1008"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}