{"id":138647,"date":"2026-07-20T14:54:11","date_gmt":"2026-07-20T11:54:11","guid":{"rendered":"https:\/\/mersingazetesi.com\/?p=138647"},"modified":"2026-07-20T14:54:11","modified_gmt":"2026-07-20T11:54:11","slug":"danistaydan-airbnb-karari-kdv-ve-konaklama-vergisi-yok","status":"publish","type":"post","link":"https:\/\/mersingazetesi.com\/index.php\/2026\/07\/20\/danistaydan-airbnb-karari-kdv-ve-konaklama-vergisi-yok\/","title":{"rendered":"DANI\u015eTAY\u2019DAN AIRBNB KARARI:   KDV VE KONAKLAMA VERG\u0130S\u0130 YOK"},"content":{"rendered":"<p>Dan\u0131\u015ftay, turizm ama\u00e7l\u0131 kiralanan konutlardan elde edilen gelirlerin vergilendirilmesine ili\u015fkin \u00f6nemli bir karara imza att\u0131. Y\u00fcksek mahkeme, \u201cTurizm Ama\u00e7l\u0131 Kiralanan Konut \u0130zin Belgesi\u201d al\u0131narak yap\u0131lan kiralamalardan elde edilen kazan\u00e7lar\u0131n ticari faaliyet kapsam\u0131nda de\u011ferlendirilemeyece\u011fine h\u00fckmetti.<\/p>\n<p>Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu\u2019nun 29 Haziran 2026 tarihli ve 2026\/1 say\u0131l\u0131 itiraz karar\u0131yla, \u00f6zellikle k\u0131sa s\u00fcreli konut kiralamalar\u0131n\u0131n vergi stat\u00fcs\u00fc netlik kazand\u0131. Buna g\u00f6re, kamuoyunda yayg\u0131n olarak Airbnb sistemi \u00fczerinden yap\u0131lan kiralamalardan elde edilen gelirler art\u0131k ticari kazan\u00e7 olarak de\u011fil, \u201cgayrimenkul sermaye irad\u0131 (GMS\u0130)\u201d olarak de\u011ferlendirilecek.<\/p>\n<p><b>K\u0130RA GEL\u0130R\u0130 OLARAK DE\u011eERLEND\u0130R\u0130LECEK<\/b><\/p>\n<p>Kararla birlikte, s\u00f6z konusu kiralamalardan elde edilen gelirlerin;<\/p>\n<ul>\n<li>KDV\u2019ye,<\/li>\n<li>Konaklama vergisine,<\/li>\n<li>Ticari kazan\u00e7 kapsam\u0131nda gelir vergisine,<\/li>\n<li>Ge\u00e7ici vergiye<\/li>\n<\/ul>\n<p>tabi olmayaca\u011f\u0131 a\u00e7\u0131k\u00e7a ortaya kondu.<\/p>\n<p>Bu gelirlerin yaln\u0131zca kira geliri kapsam\u0131nda de\u011ferlendirilerek, gelir vergisine tabi tutulmas\u0131 gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131.<\/p>\n<p><b>SEKT\u00d6RDE BEL\u0130RS\u0130ZL\u0130K G\u0130DER\u0130LD\u0130<\/b><\/p>\n<p>Uzun s\u00fcredir tart\u0131\u015fma konusu olan k\u0131sa s\u00fcreli konut kiralamalar\u0131n\u0131n vergilendirilmesine ili\u015fkin belirsizlik, Dan\u0131\u015ftay\u2019\u0131n bu karar\u0131yla b\u00fcy\u00fck \u00f6l\u00e7\u00fcde ortadan kalkt\u0131. Karar\u0131n, \u00f6zellikle turizm b\u00f6lgelerinde faaliyet g\u00f6steren konut sahipleri a\u00e7\u0131s\u0131ndan \u00f6nemli sonu\u00e7lar do\u011furmas\u0131 bekleniyor.<\/p>\n<p>Uzmanlar, karar\u0131n uygulamada vergi y\u00fck\u00fcn\u00fc sadele\u015ftirece\u011fini ve m\u00fckellefler a\u00e7\u0131s\u0131ndan daha \u00f6ng\u00f6r\u00fclebilir bir sistem olu\u015fturaca\u011f\u0131n\u0131 de\u011ferlendiriyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dan\u0131\u015ftay, turizm ama\u00e7l\u0131 kiralanan konutlardan elde edilen gelirlerin vergilendirilmesine ili\u015fkin \u00f6nemli bir karara imza att\u0131. Y\u00fcksek mahkeme, \u201cTurizm Ama\u00e7l\u0131 Kiralanan Konut \u0130zin Belgesi\u201d al\u0131narak yap\u0131lan kiralamalardan elde edilen kazan\u00e7lar\u0131n ticari faaliyet kapsam\u0131nda de\u011ferlendirilemeyece\u011fine h\u00fckmetti. Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu\u2019nun 29 Haziran 2026 tarihli ve 2026\/1 say\u0131l\u0131 itiraz karar\u0131yla, \u00f6zellikle k\u0131sa s\u00fcreli konut kiralamalar\u0131n\u0131n vergi stat\u00fcs\u00fc [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138648,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-138647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundem"],"views":307,"_links":{"self":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/138647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/comments?post=138647"}],"version-history":[{"count":2,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/138647\/revisions"}],"predecessor-version":[{"id":138650,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/138647\/revisions\/138650"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/media\/138648"}],"wp:attachment":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/media?parent=138647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/categories?post=138647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/tags?post=138647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}