{"id":2872,"date":"2026-08-07T18:59:28","date_gmt":"2026-08-07T15:59:28","guid":{"rendered":"https:\/\/bumerangdenetim.com\/?p=2872"},"modified":"2026-08-07T19:01:11","modified_gmt":"2026-08-07T16:01:11","slug":"airbnbde-vergi-tartismasi-bitti-mi","status":"publish","type":"post","link":"https:\/\/bumerangdenetim.com\/en\/blog\/airbnbde-vergi-tartismasi-bitti-mi\/","title":{"rendered":"Airbnb\u2019de Vergi Tart\u0131\u015fmas\u0131 Bitti mi?"},"content":{"rendered":"<p id=\"ember54\" class=\"ember-view reader-text-block__paragraph\">Dan\u0131\u015ftay Kararlar\u0131, 7464 Say\u0131l\u0131 Kanun ve Vergisel Ger\u00e7ekler<\/p>\n<p id=\"ember55\" class=\"ember-view reader-text-block__paragraph\">Son g\u00fcnlerde sosyal medya ve bas\u0131nda s\u0131k\u00e7a \u015fu ba\u015fl\u0131klarla kar\u015f\u0131la\u015f\u0131yoruz:<\/p>\n<blockquote id=\"ember56\" class=\"ember-view reader-text-block__blockquote\"><p>\u201cDan\u0131\u015ftay Airbnb\u2019de vergi tart\u0131\u015fmas\u0131n\u0131 bitirdi.\u201d<\/p><\/blockquote>\n<p id=\"ember57\" class=\"ember-view reader-text-block__paragraph\">Bu ba\u015fl\u0131\u011f\u0131 payla\u015farak g\u00f6r\u00fc\u015f soran meslekta\u015flar\u0131m\u0131z\u0131n ve m\u00fckelleflerin say\u0131s\u0131 olduk\u00e7a artt\u0131.<\/p>\n<p id=\"ember58\" class=\"ember-view reader-text-block__paragraph\">Peki ger\u00e7ekten vergi tart\u0131\u015fmas\u0131 sona erdi mi?<\/p>\n<p id=\"ember59\" class=\"ember-view reader-text-block__paragraph\">Kanaatimce bu soruya tek kelimelik bir \u201cevet\u201d ya da \u201chay\u0131r\u201d cevab\u0131 vermek m\u00fcmk\u00fcn de\u011fildir. \u00c7\u00fcnk\u00fc ayn\u0131 ba\u015fl\u0131k alt\u0131nda, birbirinden ba\u011f\u0131ms\u0131z \u00fc\u00e7 farkl\u0131 hukuk alan\u0131 i\u00e7 i\u00e7e de\u011ferlendirilmektedir.<\/p>\n<p id=\"ember60\" class=\"ember-view reader-text-block__paragraph\"><strong>1. Bor\u00e7lar Hukuku A\u00e7\u0131s\u0131ndan<\/strong><\/p>\n<p id=\"ember61\" class=\"ember-view reader-text-block__paragraph\">\u00d6ncelikle klasik konut kiralamas\u0131 ile turizm ama\u00e7l\u0131 k\u0131sa s\u00fcreli konut kiralamas\u0131 ayn\u0131 hukuki ili\u015fki de\u011fildir.<\/p>\n<p id=\"ember62\" class=\"ember-view reader-text-block__paragraph\">T\u00fcrk Bor\u00e7lar Kanunu kapsam\u0131nda yap\u0131lan uzun s\u00fcreli konut kiralamalar\u0131nda taraflar aras\u0131nda klasik kira s\u00f6zle\u015fmesi kurulmaktad\u0131r. Kirac\u0131 gerekli \u015fartlar\u0131 ta\u015f\u0131mas\u0131 h\u00e2linde adres kayd\u0131n\u0131 yapt\u0131rabilir ve bu ili\u015fkide otel, pansiyon veya benzeri konaklama i\u015fletmelerine \u00f6zg\u00fc y\u00fck\u00fcml\u00fcl\u00fckler uygulanmaz.<\/p>\n<p id=\"ember63\" class=\"ember-view reader-text-block__paragraph\"><strong>2. Turizm Mevzuat\u0131 A\u00e7\u0131s\u0131ndan<\/strong><\/p>\n<p id=\"ember64\" class=\"ember-view reader-text-block__paragraph\">7464 say\u0131l\u0131 Kanun ile birlikte 100 g\u00fcn ve alt\u0131ndaki turizm ama\u00e7l\u0131 konut kiralamalar\u0131, klasik kira ili\u015fkisinden ayr\u0131larak \u00f6zel bir hukuki rejime tabi tutulmu\u015ftur.<\/p>\n<p id=\"ember65\" class=\"ember-view reader-text-block__paragraph\">Bu kapsamda;<\/p>\n<ul>\n<li>Turizm Ama\u00e7l\u0131 Konut \u0130zin Belgesi,<\/li>\n<li>K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131n\u0131n denetim yetkisi,<\/li>\n<li>idari yapt\u0131r\u0131mlar,<\/li>\n<li>1774 say\u0131l\u0131 Kimlik Bildirme Kanunu kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fckler<\/li>\n<\/ul>\n<p id=\"ember67\" class=\"ember-view reader-text-block__paragraph\">ayr\u0131 ayr\u0131 de\u011ferlendirilmektedir.<\/p>\n<p id=\"ember68\" class=\"ember-view reader-text-block__paragraph\">Bu nedenle Dan\u0131\u015ftay\u2019\u0131n vergi hukukuna ili\u015fkin kararlar\u0131, 7464 say\u0131l\u0131 Kanun\u2019dan kaynaklanan izin ve idari y\u00fck\u00fcml\u00fcl\u00fckleri ortadan kald\u0131rmaz.<\/p>\n<p id=\"ember69\" class=\"ember-view reader-text-block__paragraph\"><strong>3. Vergi Hukuku A\u00e7\u0131s\u0131ndan<\/strong><\/p>\n<p id=\"ember70\" class=\"ember-view reader-text-block__paragraph\">As\u0131l tart\u0131\u015fma bu noktada ba\u015flamaktad\u0131r.<\/p>\n<p id=\"ember71\" class=\"ember-view reader-text-block__paragraph\">Dan\u0131\u015ftay\u2019\u0131n \u00e7e\u015fitli kararlar\u0131nda;<\/p>\n<ul>\n<li>yaln\u0131zca ta\u015f\u0131nmaz\u0131n kiraya verilmesi,<\/li>\n<li>otelcilik organizasyonunun bulunmamas\u0131,<\/li>\n<li>resepsiyon hizmeti verilmemesi,<\/li>\n<li>kahvalt\u0131 sunulmamas\u0131,<\/li>\n<li>g\u00fcnl\u00fck temizlik yap\u0131lmamas\u0131,<\/li>\n<li>ek hizmetlerin bulunmamas\u0131<\/li>\n<\/ul>\n<p id=\"ember73\" class=\"ember-view reader-text-block__paragraph\">gibi unsurlar birlikte de\u011ferlendirilerek baz\u0131 uyu\u015fmazl\u0131klarda elde edilen gelirin Gayrimenkul Sermaye \u0130rad\u0131 (GMS\u0130) olarak vergilendirilmesi gerekti\u011fi y\u00f6n\u00fcnde kararlar verilmi\u015ftir.<\/p>\n<p id=\"ember74\" class=\"ember-view reader-text-block__paragraph\">Ancak bu kararlar;<\/p>\n<blockquote id=\"ember75\" class=\"ember-view reader-text-block__blockquote\"><p>\u201cAirbnb \u00fczerinden elde edilen t\u00fcm gelirler kira geliridir.\u201d<\/p><\/blockquote>\n<p id=\"ember76\" class=\"ember-view reader-text-block__paragraph\">\u015feklinde genel bir sonu\u00e7 do\u011furmamaktad\u0131r.<\/p>\n<p id=\"ember77\" class=\"ember-view reader-text-block__paragraph\">Her olay, kendi maddi vak\u0131alar\u0131 ve organizasyon yap\u0131s\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilmektedir.<\/p>\n<h3 id=\"ember78\" class=\"ember-view reader-text-block__heading-3\">Ticari Organizasyon Nerede Ba\u015flar?<\/h3>\n<p id=\"ember79\" class=\"ember-view reader-text-block__paragraph\">Vergi hukukunda belirleyici unsur yaln\u0131zca kiralama s\u00fcresi de\u011fildir.<\/p>\n<p id=\"ember80\" class=\"ember-view reader-text-block__paragraph\">\u00d6zellikle a\u015fa\u011f\u0131daki kriterler birlikte de\u011ferlendirilmektedir:<\/p>\n<ul>\n<li>Faaliyetin s\u00fcreklili\u011fi,<\/li>\n<li>Organizasyon yap\u0131s\u0131,<\/li>\n<li>Ta\u015f\u0131nmaz say\u0131s\u0131,<\/li>\n<li>Sunulan ek hizmetler,<\/li>\n<li>Reklam ve pazarlama faaliyetleri,<\/li>\n<li>Personel istihdam\u0131,<\/li>\n<li>\u0130\u015fletme organizasyonunun varl\u0131\u011f\u0131.<\/li>\n<\/ul>\n<p id=\"ember82\" class=\"ember-view reader-text-block__paragraph\">Bu nedenle ayn\u0131 platform \u00fczerinden faaliyet g\u00f6steren iki ki\u015finin vergisel stat\u00fcs\u00fc birbirinden tamamen farkl\u0131 olabilir.<\/p>\n<h3 id=\"ember83\" class=\"ember-view reader-text-block__heading-3\">KDV Riski G\u00f6z Ard\u0131 Edilmemelidir<\/h3>\n<p id=\"ember84\" class=\"ember-view reader-text-block__paragraph\">Faaliyetin ticari kazan\u00e7 olarak de\u011ferlendirilmesi h\u00e2linde yaln\u0131zca gelir vergisi de\u011fil;<\/p>\n<ul>\n<li>Katma De\u011fer Vergisi (KDV),<\/li>\n<li>Vergi Usul Kanunu kapsam\u0131ndaki belge d\u00fczeni,<\/li>\n<li>e-Belge y\u00fck\u00fcml\u00fcl\u00fckleri,<\/li>\n<li>ge\u00e7ici vergi,<\/li>\n<li>di\u011fer vergisel y\u00fck\u00fcml\u00fcl\u00fcklerde ayr\u0131ca g\u00fcndeme gelebilecektir.<\/li>\n<\/ul>\n<p id=\"ember86\" class=\"ember-view reader-text-block__paragraph\">Bu nedenle;<\/p>\n<blockquote id=\"ember87\" class=\"ember-view reader-text-block__blockquote\"><p>\u201cDan\u0131\u015ftay karar verdi, art\u0131k Airbnb gelirlerinden vergi al\u0131nmayacak.\u201d<\/p><\/blockquote>\n<p id=\"ember88\" class=\"ember-view reader-text-block__paragraph\">\u015feklindeki yorumlar hukuken isabetli de\u011fildir.<\/p>\n<h3 id=\"ember89\" class=\"ember-view reader-text-block__heading-3\">Sonu\u00e7<\/h3>\n<p id=\"ember90\" class=\"ember-view reader-text-block__paragraph\">Bug\u00fcn Airbnb ve benzeri platformlar \u00fczerinden ger\u00e7ekle\u015ftirilen k\u0131sa s\u00fcreli konut kiralamalar\u0131 de\u011ferlendirilirken \u00fc\u00e7 farkl\u0131 hukuk alan\u0131n\u0131n birlikte ele al\u0131nmas\u0131 gerekmektedir:<\/p>\n<ul>\n<li>Bor\u00e7lar Hukuku<\/li>\n<li>Turizm Mevzuat\u0131<\/li>\n<li>Vergi Hukuku<\/li>\n<\/ul>\n<p id=\"ember92\" class=\"ember-view reader-text-block__paragraph\">Bu \u00fc\u00e7 alan birbirinden ba\u011f\u0131ms\u0131zd\u0131r ve bir alandaki de\u011ferlendirme di\u011fer alandaki y\u00fck\u00fcml\u00fcl\u00fckleri ortadan kald\u0131rmaz.<\/p>\n<p id=\"ember93\" class=\"ember-view reader-text-block__paragraph\">\u00d6zellikle k\u0131sa s\u00fcreli konut kiralamalar\u0131nda;<\/p>\n<ul>\n<li>izin y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc,<\/li>\n<li>vergisel nitelendirme,<\/li>\n<li>idari sorumluluklarayr\u0131 ayr\u0131 analiz edilmelidir.<\/li>\n<\/ul>\n<p id=\"ember95\" class=\"ember-view reader-text-block__paragraph\">Sonu\u00e7 olarak, her somut olay kendi \u00f6zellikleri \u00e7er\u00e7evesinde de\u011ferlendirilmelidir. Aksi h\u00e2lde eksik veya yanl\u0131\u015f yorumlar hem m\u00fckellefler a\u00e7\u0131s\u0131ndan hak kay\u0131plar\u0131na hem de gereksiz vergi ve idari yapt\u0131r\u0131mlara neden olabilecektir.<\/p>\n<p id=\"ember96\" class=\"ember-view reader-text-block__paragraph\"><em>\u201cBu yaz\u0131 genel bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. Her somut olay kendi \u00f6zellikleri \u00e7er\u00e7evesinde ayr\u0131ca de\u011ferlendirilmelidir.\u201d<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dan\u0131\u015ftay Kararlar\u0131, 7464 Say\u0131l\u0131 Kanun ve Vergisel Ger\u00e7ekler Son g\u00fcnlerde sosyal medya ve bas\u0131nda s\u0131k\u00e7a \u015fu ba\u015fl\u0131klarla kar\u015f\u0131la\u015f\u0131yoruz: \u201cDan\u0131\u015ftay Airbnb\u2019de vergi tart\u0131\u015fmas\u0131n\u0131 bitirdi.\u201d Bu ba\u015fl\u0131\u011f\u0131 payla\u015farak g\u00f6r\u00fc\u015f soran meslekta\u015flar\u0131m\u0131z\u0131n ve m\u00fckelleflerin say\u0131s\u0131 olduk\u00e7a artt\u0131. Peki ger\u00e7ekten vergi tart\u0131\u015fmas\u0131 sona erdi mi? Kanaatimce bu soruya tek kelimelik bir \u201cevet\u201d ya da \u201chay\u0131r\u201d cevab\u0131 vermek m\u00fcmk\u00fcn de\u011fildir. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2164,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[137],"tags":[],"translation":{"provider":"WPGlobus","version":"2.8.1","language":"en","enabled_languages":["tr","en"],"languages":{"tr":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/posts\/2872"}],"collection":[{"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=2872"}],"version-history":[{"count":2,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/posts\/2872\/revisions"}],"predecessor-version":[{"id":2874,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/posts\/2872\/revisions\/2874"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/media\/2164"}],"wp:attachment":[{"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=2872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=2872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bumerangdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=2872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}