AI Summary & Key Takeaways
AI InsightIn the present study, it has been aimed to bring forward some proposals to determine taxation scope, differences of taxation between full and limited obligation, and taxation authority; and identify problematic issues on the revenues which foreigners obtain from the real estate sales.As the result of the study, several proposals, in order to guarantee tax claims and to ensure principles of justice and simplicity, have been suggested; charge of real estate sale should be determined according to expert reports rather than declaration and as a precondition to the deed transfer, the revenues of appreciation should be paid to the authorized tax office regardless of full-limited obligation or foreignercitizen distinction.
📌 3 Key Takeaways
Abstract
The revenues which foreigners obtain from the real estate they sell in Turkey are taxed as appreciation gains in scope of personal income tax. In the present study, it has been aimed to bring forward some proposals to determine taxation scope, differences of taxation between full and limited obligation, and taxation authority; and identify problematic issues on the revenues which foreigners obtain from the real estate sales.As the result of the study, several proposals, in order to guarantee tax claims and to ensure principles of justice and simplicity, have been suggested; charge of real estate sale should be determined according to expert reports rather than declaration and as a precondition to the deed transfer, the revenues of appreciation should be paid to the authorized tax office regardless of full-limited obligation or foreignercitizen distinction.
Özet
Yabancı gerçek kişilerin, Türkiye'de taşınmaz satışından elde ettikleri kazançlar gelir vergisi kapsamında değer artışı kazancı olarak vergilendirilmektedir. Bu çalışmada yabancıların taşınmaz satışından elde ettikleri değer artışı kazançları üzerindeki; vergileme kapsamının, tam ve dar mükellefiyetler arasındaki vergileme farklılıklarının tespiti, vergilendirme yetkisinin belirlenmesi ve sorunlu hususların çözümü için öneriler getirilmesi amaçlanmıştır.Çalışma sonucunda vergi alacağının güvence altına alınması, vergilemede adalet ve basitlik ilkelerinin sağlanması amacıyla; taşınmaz satış bedelinin beyan yerine uzman raporları ile belirlenmesi, değer artışı kazançlarının tam - dar mükellef, yabancı - vatandaş ayırımı gözetmeksizin tapu devir işlemlerinin gerçekleştirilmesinin bir ön şartı olarak ilgili vergi dairesine beyan edilerek, hesaplanan verginin ödenmesi önerilmiştir.