TAŞINMAZLARDA YENİDEN DEĞERLEME

1- KAPSAM

 

25.05.2018 tarihinde yayımlanan 7144 sayılı Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ile Vergi Usul Kanunu’na eklenen geçici 31. madde uyarınca taşınmazlarda yeniden değerleme olanağı getirilmiştir. Yeniden Değerleme, Kanun’daki şartlar kapsamında isteğe bağlı olarak yapılabilecektir.

Taşınmazlar (arazi, tapu siciline kaydedilen haklar, kat mülkiyeti, kütüğüne kayıtlı bağımsız bölümler) dışındaki kıymetler yeniden değerlemeye tabi tutulmayacaktır. Sat-kirala-geri al işlemine veya kira sertifikası ihracına konu taşınmazlar da kapsam dışında tutulmuştur.

Taşınmazların yeniden değerlemesi uygulaması tam mükellefiyete tabi ve bilanço esasına göre defter tutan gelir ve kurumlar vergisi mükelleflerini kapsamaktadır.

Kapsam dışı olanlar:

  • Finans ve bankacılık sektöründe faaliyet gösterenler,
  • Sigorta ve reasürans şirketleri,
  • Emeklilik şirketleri,
  • Emeklilik yatırım fonları,
  • Münhasıran sürekli olarak işlenmiş altın, gümüş alım-satımı ve imali ile iştigal eden mükellefler,
  • Kendilerine kayıtlarını Türk para birimi dışında başka bir para birimiyle tutmalarına izin verilenler.

Değerlemeye konu olan taşınmazlar kanunun yürürlüğe girdiği tarih olan 25.05.2018 tarihi itibariyle firmaların aktiflerinde kayıtlı olan taşınmazlar olacaktır. Yani 25.05.2018’den sonra aktife giren taşınmazlar değerlemeye konu edilmeyecektir.

Yeniden değerleme işlemlerinin mükellefler tarafından en geç 30.09.2018’e kadar yapılması şarttır.

2- YENİDEN DEĞERLEME ESASLARI:

a) Yeniden değerlemeye esas olacak taşınmazın ve amortismanının değeri olarak; bu taşınmazın 25.05.2018 tarihindeki yasal defter kayıtlarında yer alan tutarı olacaktır. Bu tutar VUK’ta yer alan değerleme hükümlerine göre tespit edilmiş olan değerdir.

b) Taşınmaz için herhangi bir yıl amortisman ayrılmamışsa, bu amortismanlar tam olarak ayrılmış varsayılarak yeniden değerleme yapılacaktır. Boş arsa ve araziler için amortisman ayrılmayacağı için, bunların amortismanıyla ilgili herhangi bir işlem yapılmayacaktır.

c) Yeniden değerleme, taşınmazların yukarıda belirtilen aktif değeri ve amortismanlarının yeniden değerleme oranı ile çarpılması suretiyle hesaplanır.

d) Yeniden değerleme oranı şu şekilde bulunur:

(Hesap dönemi takvim yılı olanlar için)

  • Taşınmaz, enflasyon düzeltmesine tabi tutulan 31.12.2014 tarihli bilançoda yer alıyorsa, bu taşınmaz ve amortismanı için Nisan/2018 Yİ-ÜFE değerinin, Ocak/2015 Yİ-ÜFE değerine bölünmesi ile bulunan oran dikkate alınır.
  • 12.2014 tarihinden sonra iktisap edilen taşınmazlar ve bunların amortismanı için; Nisan/2018 Yİ-ÜFE değerinin, taşınmazın alındığı aydan bir sonraki aya ilişkin Yİ-ÜFE değerine bölünmesi ile bulunacak oran esas alınacaktır.

 

Yİ-ÜFE endeksleri TÜİK web sitesinde yer almaktadır.

 

e) Yeniden değerleme artışı, taşınmazların yeniden değerleme öncesi net bilanço aktif değeri ile yeniden değerleme sonrası net bilanço aktif değeri arasındaki farktır. Net bilanço aktif değeri; aktif değer ile birikmiş amortisman arasındaki farktır.

Yeniden değerleme sonucu meydana gelen değer atışları her bir taşınmaz bazında özel fonlar hesabında gösterilecektir. Fon hesabı olarak “522-Maddi Duran Varlık Yeniden Değerleme Artışları” hesabı kullanılabilir.

f) Taşınmazların yeniden derlenmiş tutarları üzerinden amortisman ayrılmaya devam edilir.

g) 522-Fon hesabında yer alan yeniden değerleme artılı tutarı üzerinden %5 vergi, yeniden değerleme işleminin yapıldığı ayı izleyen ayın 25’ine kadar beyan edilir ve aynı süre içinde ödenir. Örneğin; değerleme işleminin 30.09.2018 tarihinde yapılması durumunda vergi beyan ve ödemesinin en geç 25 Ekim 2018 tarihine kadar yapılması gerekir. Beyanın ya da ödemenin süresinde yapılmaması durumunda kanun hükmünden yararlanılamayacaktır. Ödenen vergiler kanunen kabul edilmeyen gider olarak dikkate alınacaktır.

h)Özel fon hesabında tutulan yeniden değerleme artışlarının işletmeden çekilmesi, başka bir hesaba nakledilmesi durumunda bu işlemlerin yapıldığı dönemde gelir veya kurumlar vergisine tabi tutulur. Özel fonların sermayeye ilave edilmesinde bir sakınca bulunmamaktadır.

ı) Yeniden değerlemeye tabi tutulan taşınmazların satılması durumunda taşınmaz kazancının hesabında özel fonlar dikkate alınmaz. Yani bu fonlar satış kazancına eklenmeyecektir. Fonlar pasifte yer almaya devam edecektir.

j) Önümüzdeki dönemlerde enflasyon düzeltmesi uygulaması şartlarının oluşması durumunda, özel fonlara alınan değer artışları özkaynaklardan düşmek suretiyle enflasyon düzeltmesi yapılır.

3- ÖRNEKLER

Örnek – 1: X A.Ş.’nin 2002 yılında satın almış olduğu binanın (bina 1.000.000,00 TL’ye alınmış olup 2004 yılında enflasyon düzeltmesine tabi tutulmuştur) her yıl amortisman ayrılmış olup 31.03.2018 itibariyle aktif değeri 1.060.000,00 TL birikmiş amortismanı 330.000,00 TL’dir.

(Bu taşınmaz enflasyon düzeltmesine tabi tutulan 31.12.2014 tarihli bilançoda yer aldığından Ocak/2005 Yİ-ÜFE değeri dikkate alınacaktır.)

A – Nisan/2018 Yİ-ÜFE : 341,88

B – Ocak/2005 Yİ-ÜFE : 114,83

C – Yeniden Değerleme Oranı (C=A/B) : 2,977271

D – Değerleme Öncesi Net Aktif Değer : 730.000,00 TL (1.060.000,00 – 330.000,00)

E – Yeniden Değerleme Sonrası Taşınmaz Değeri : 3.155.907,26 TL (1.060.000,00 x 2,977271)

F – Yeniden Değerleme Sonrası Birikmiş Amortisman : 982.499,43 (330.000,00 x 2,977271)

G – Yeniden Değerleme Sonrası Net Aktif Değer (E-F) : 2.173.407,83

H – Yeniden Değerleme Artış Tutarı (G-D) : 1.443.407,83

İ – Ödenmesi Gereken Vergi (H x %5) :  72.170,39

Muhasebe Kayıtları

————————————————-     /     ————————————————–

252 – Binalar                       2.095.907,26

(3.155.907,26 – 1.060.000,00)

 

257 – Birikmiş Amortismanlar                        652.499,43

(982.499,43 – 330.000,00)

522 – Maddi Duran Varlık Yeniden

Değerleme Artışları                            1.443.407,83

 

————————————————-     /     ————————————————–

689 – Diğer Olağandışı Gider ve Zararlar (K.K.E.G.)                               72.170,39

 

 

 

360 – Ödenecek Vergi ve Fonlar                                    72.170,39

 

————————————————-     /     ————————————————–

2018 yılında binanın yeniden değerlenmiş tutarı üzerinden amortisman ayrılmaya devam edilecektir.

Bu binanın Aralık/2018’de 3.000.000,00 TL’ye satıldığını ve %50 taşınmaz istisnasına tabi olduğunu varsayarak;

A – Değerlemeden Önceki Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değeri

3.000.000,00 – 730.000,00 = 2.270.000,00 Kazanç

 

%50 Kazanç Vergiye Tabi               : 1.135.000,00  (2.270.000,00 x 0,50)

 

Kurumlar Vergisi                               : 249.700,00 (1.135.000,00 x %22)

B – Değerleme Sonrası Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değeri

3.000.000,00 – 2.173.407,83 = 826.592,17 Kazanç

 

%50 Kazanç Vergiye Tabi                                               : 413.296,09  (826.592,17 x 0,50)

 

Kurumlar Vergisi                                                              : 90.925,14 (413.296,09 x %22)

 

Yeniden Değerleme Sonucu Ek Vergi Yükü                               :  72.170,39

 

Toplam Vergi Yükü (90.925,14 + 72.170,39)             : 163.095,53

 

Vergi Kazancı                                                                    : 249.700,00 – 163.095,53 = 86.604,47

 

Yani firma yeniden değerleme yapmak suretiyle taşınmaz satış kazancı için ödeyeceği verginin %35’i kadar daha az vergi ödemiştir.

%50 Taşınmaz Kazanç İstisnası Olmasaydı:

A – Değerlemeden Önceki Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değeri

3.000.000,00 – 730.000,00 = 2.270.000,00 Kazanç

Kurumlar Vergisi                               : 499.400,00 (2.270.000,00 x %22)

B – Değerleme Sonrası Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değer

3.000.000,00 – 2.173.407,83 = 826.592,17 Kazanç

Kurumlar Vergisi                                                               : 181.850,28 (826.592,17 x %22)

 

Yeniden Değerleme Sonucu Ek Vergi Yükü               : 72.170,39

 

Toplam Vergi Yükü (181.850,28 + 72.170,39)           : 254.020,67

 

Vergi Kazancı                                                                    : 499.400,00 – 254.020,67 = 245.379,33

 

%50 istisnaya tabi olmayan taşınmazın satılması durumunda yeniden değerleme sonu ödenecek vergide yaklaşık %50 azalma olmuştur.

 

Örnek – 2: Y A.Ş. 2013 Şubat ayında 1.000.000,00 TL’ye aldığı bina için 2013, 2014, 2016 ve 2017 yıllarında %2 amortisman ayırmış, ancak 2015 yılında amortisman ayırmamıştır. Firma amortismanlarını yıllık olarak ayırmaktadır.  31.12.2017 tarihi itibariyle toplan amortisman tutarı 80.000,00 TL’dir.

 

Bu durumda birikmiş amortismanın yeniden değerlemesinde 80.000,00 TL üzerinden değil de 2015 yılında amortisman ayrıldığı varsayılarak 100.000,00 TL üzerinden hareket edilecektir.

A – Nisan/2018 Yİ-ÜFE : 341,88

B – Mart/2013 Yİ-ÜFE : 208,33

C – Yeniden Değerleme Oranı : 1,641050

D – Taşınmazın Değerleme Öncesi Net Aktif Değeri : 900.000,00 (1.000.000,00 – 100.000,00)

E – Yeniden Değerleme Sonrası Taşınmaz Değeri : 1.641.050,00 (1.000.000,00 x 1,641050)

F – Yeniden Değerleme Sonrası Birikmiş Amortisman : 164.105,00 (100.000,00 x 1,641050)

G – Yeniden Değerleme Sonrası Net Aktif Değer (E-F) : 1.476.945,00

H – Yeniden Değerleme Artış Tutarı (G-D) : 576.945,00

İ – Ödenmesi Gereken Vergi (H x %5) : 28.847,25

 

Muhasebe Kayıtları

————————————————-     /     ————————————————–

252 – Binalar                       641.050,00

(1.641.050,00 – 1.000.000,00)

 

257 – Birikmiş Amortismanlar                        64.105,00

(164.105,00 – 100.000,00)

522 – Maddi Duran Varlık Yeniden

Değerleme Artışları                            576.945,00

 

————————————————-     /     ————————————————–

689 – Diğer Olağandışı Gider ve Zararlar (K.K.E.G.)                               28.847,25

 

360 – Ödenecek Vergi ve Fonlar                                    28.847,25

————————————————-     /     ————————————————–

2018 yılında binanın yeniden değerlenmiş tutarı üzerinden amortisman ayrılmaya devam edilecektir.

 

Bu binanın Aralık 2018’de 1.500.000,00 TL’ye satıldığını ve %50 taşınmaz istisnasının olduğunu varsayarsak;

A – Değerlemeden Önceki Vergi Durumu:

Satış Fiyatı – Net Aktif Değeri

1.500.000,00 – 920.000,00 = 580.000,00 Kazanç

 

%50 Kazanç Vergiye Tabi                               : 290.000,00 (580.000,00 x 0,50)

 

Kurumlar Vergisi                                               : 63.800,00 (290.000,00 x %22)

B – Değerleme Sonrası Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değer

1.500.000,00 – 1.496.945,00 = 3.055,00 Kazanç

 

%50 Kazanç Vergiye Tabi                               : 1.527,50 (3.055,00  x 0,50)

 

Kurumlar Vergisi                                               : 336,05 (1.527,50x %22)

 

Yeniden Değerleme Sonucu Ek Vergi Yükü               :28.847,25

 

Toplam Vergi Yükü (336,05 + 28.847,25)  : 29.183,30

 

Vergi Kazancı                                                    : 63.800,00 – 29.183,30 = 34.616,70

 

Yani firma yeniden değerleme yapmak suretiyle taşınmaz satış kazancı için ödeyeceği vergi üzerinden %54 daha az vergi ödemiştir.

 

%50 Taşınmaz Kazanç İstisnası Olmasaydı:

 

A – Değerlemeden Önceki Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değeri

1.500.000,00 – 920.000,00 = 580.000,00 Kazanç

Kurumlar Vergisi 580.000,00 x %22 = 127.600,00

 

B- Değerleme Sonrası Vergi Durumu:

 

Satış Fiyatı – Net Aktif Değer

1.500.000,00 – 1.496.945,00 = 3.055,00 Kazanç

Kurumlar Vergisi                                                               : 672,10 (3.055,00 x %22)

 

Yeniden Değerleme Sonucu Ek Vergi Yükü               : 28.847,25

 

Toplam Vergi Yükü (672,10 + 28.847,25)                 : 29.519,35

 

Vergi Kazancı                                                                    : 127.600,00 – 29.519,35 = 98.080,65

 

%50 istisnaya tabi olmayan taşınmazın satılması durumunda yeniden değerleme sonucu ödenecek vergide %77 azalma olmuştur.

 

4- SONUÇ

Taşınmazlarda yeniden değerlemenin etkilerini özetleyecek olursak;

– Örneklerde de görüleceği üzere taşınmazlarını elden çıkarmayı düşünen firmalar açısından taşınmaz maliyetlerinin revize edilmesi suretiyle ödenen kurumlar / gelir vergisi bakımından avantaj sağlamaktadır.

–  Bunun yanında maliyetlerin yükseltilmesi suretiyle kısmi olsa da amortisman giderlerinde artış sağlanabilecektir.

–  Son olarakta bilanço aktiflerinin düzeltilmesi, özkaynakların yükselmesi gibi finansal tabloların görünümünü olumlu yönde etkileyen yanları bulunmaktadır.

 

Mesut ZURNACI

Yeminli Mali Müşavir

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