{"id":18895,"date":"2025-05-20T06:00:07","date_gmt":"2025-05-20T06:00:07","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=18895"},"modified":"2025-05-20T06:00:07","modified_gmt":"2025-05-20T06:00:07","slug":"yatirim-fonlari-katilma-paylarinda-satis-kazanci-istisnasi-dusuruldu","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2025\/05\/20\/yatirim-fonlari-katilma-paylarinda-satis-kazanci-istisnasi-dusuruldu\/","title":{"rendered":"Yat\u0131r\u0131m fonlar\u0131 kat\u0131lma paylar\u0131nda sat\u0131\u015f kazanc\u0131 istisnas\u0131 d\u00fc\u015f\u00fcr\u00fcld\u00fc"},"content":{"rendered":"<p><p>Kurumlar vergisi kapsam\u0131nda bir istisna oran\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesine y\u00f6nelik d\u00fczenleme yap\u0131ld\u0131.<\/p>\n<p>Resmi Gazete&#8217;de yay\u0131mlanan Cumhurba\u015fkan\u0131 karar\u0131na g\u00f6re, kurumlar vergisi kanununun 5. maddesinde yer alan ve yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lara uygulanan kurumlar vergisi istisna oran\u0131nda d\u00fczenleme yap\u0131ld\u0131.<\/p>\n<p>Buna g\u00f6re, kurumlar\u0131n en az 2 tam y\u0131l s\u00fcreyle aktiflerinde yer alan i\u015ftirak hisseleri ile ayn\u0131 s\u00fcreyle sahip olduklar\u0131 kurucu senetleri, intifa senetleri, r\u00fc\u00e7han haklar\u0131 ve ayn\u0131 maddenin (a) bendi kapsam\u0131ndaki istisna kazan\u00e7lar\u0131na kaynak olu\u015fturan yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lara uygulanmakta olan istisna oran\u0131 y\u00fczde 75&#8217;den y\u00fczde 50&#8217;ye d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n\n<p><\/p>\n<p>Kaynak :\u00a0<span style=\"background-color: rgb(255, 249, 236); color: rgb(55, 58, 60); font-size: 14px;\">https:\/\/www.bloomberght.com\/istirak-hisselerinin-satis-kazancinda-istisna-dusuruldu-3735572<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete&#8217;de yay\u0131mlanan d\u00fczenleme ile yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar i\u00e7in kurumlar vergisi istisna oran\u0131 d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n","protected":false},"author":1,"featured_media":18896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"manset":[],"class_list":["post-18895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/18895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=18895"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/18895\/revisions"}],"predecessor-version":[{"id":18897,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/18895\/revisions\/18897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/18896"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=18895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=18895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=18895"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=18895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}