{"id":21329,"date":"2023-02-10T02:18:15","date_gmt":"2023-02-10T00:18:15","guid":{"rendered":"https:\/\/bulgaria-estate.com\/?p=21329"},"modified":"2026-01-27T00:37:48","modified_gmt":"2026-01-26T22:37:48","slug":"i-lemin-vergi-tahakkuku-zerinden-veya-vergi-tahakkuku-uyar-nca-ger-ekle-tirilmesi","status":"publish","type":"post","link":"https:\/\/bulgaria-estate.com\/tr\/izpovyadvane-na-sdelka-na-danachna-oczenka-ili-po-danachna-oczenka\/","title":{"rendered":"Vergi de\u011ferine g\u00f6re (veya vergi de\u011ferine g\u00f6re) bir i\u015flemin beyan\u0131"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u201eLehine\u201c <\/strong>\u0438 <strong>\u201ekar\u015f\u0131\u201c <\/strong>Bir gayrimenkul\u00fcn vergi de\u011ferinden al\u0131m-sat\u0131m i\u015fleminin beyan edilmesi. Bulgaristan\u2019da, bir gayrimenkul\u00fcn her zaman piyasa de\u011ferinden daha d\u00fc\u015f\u00fck olan vergi de\u011ferinden al\u0131m-sat\u0131m i\u015flemini ger\u00e7ekle\u015ftirmek tamamen yasald\u0131r. Asl\u0131nda yasad\u0131\u015f\u0131 olan \u015fey, gayrimenkul\u00fc vergi de\u011ferinden satt\u0131\u011f\u0131n\u0131z\u0131 veya sat\u0131n ald\u0131\u011f\u0131n\u0131z\u0131 beyan edip, fiilen daha fazla para alman\u0131z veya vermenizdir. Bu durum vergi doland\u0131r\u0131c\u0131l\u0131\u011f\u0131 olarak kabul edilir ve kanunlar\u0131n yapt\u0131r\u0131mlar\u0131na maruz kal\u0131rs\u0131n\u0131z; \u00e7\u00fcnk\u00fc \u00e7o\u011fu durumda bu, b\u00fcy\u00fck miktarda vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 olarak de\u011ferlendirilir. Bunun b\u00fcy\u00fck miktarda vergi ka\u00e7\u0131rma olarak kabul edilip edilmeyece\u011fine ili\u015fkin e\u015fik tutar 3.000 BGN\u2019dir. Mevcut konut fiyatlar\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, bu durum \u00e7o\u011fu durumda ge\u00e7erlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meclis, gelirlerin gizlenmesinin yan\u0131 s\u0131ra, bu t\u00fcr davran\u0131\u015flar\u0131n \u015firketler taraf\u0131ndan k\u00e2r vergisi ve KDV gibi di\u011fer vergi t\u00fcrlerinin \u00f6denmemesine de yol a\u00e7abilece\u011fini de\u011ferlendirmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015flem taraflar\u0131, fonlar\u0131n kayna\u011f\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131, yolsuzluk, kara para aklama, n\u00fcfuz ticareti vb. konularda da risk alt\u0131nda kalabilirler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dclkemizde en g\u00fcncel ve kamuoyunda b\u00fcy\u00fck yank\u0131 uyand\u0131ran \u00f6rnek, \u201eApartman Skandal\u0131\u201cd\u0131r \u00dclkedeki \u00f6nde gelen partilerden birinin iktidar\u0131n\u0131n son d\u00f6nemlerinde, partinin \u00f6nde gelen yetkililerinin pahal\u0131 ve l\u00fcks gayrimenkulleri piyasa fiyatlar\u0131n\u0131n kat kat alt\u0131nda sat\u0131n ald\u0131klar\u0131 ortaya \u00e7\u0131km\u0131\u015ft\u0131. Benzer bir i\u015flemde, bu kez arsa sat\u0131\u015f\u0131yla ilgili olarak, cumhuriyetin eski ba\u015fsavc\u0131lar\u0131ndan biri bile bu olaya kar\u0131\u015fm\u0131\u015ft\u0131. \u201eApartman Skandal\u0131\u201cna kar\u0131\u015fanlar\u0131n \u00e7o\u011fu asl\u0131nda hukuk\u00e7ulard\u0131r; bu da, her t\u00fcrl\u00fc sorunda kendilerini \u201epa\u00e7ay\u0131 kurtaracak\u201c yasal bo\u015fluklar oldu\u011funu bizzat bildikleri anlam\u0131na gelir. Ve belli ki hakl\u0131yd\u0131lar \u2013 hi\u00e7biri, yasaya g\u00f6re 1 ila 6 y\u0131l hapis cezas\u0131 veya 2000 leva\u2019ya kadar para cezas\u0131 olan cezay\u0131 almad\u0131. En az\u0131ndan b\u00f6yle bir haber duyulmad\u0131\u2026 B\u00fcy\u00fck olas\u0131l\u0131kla, \u00e7\u00fcnk\u00fc yasada herkesin bilmedi\u011fi ve baz\u0131lar\u0131n\u0131n yararland\u0131\u011f\u0131 ba\u015fka bo\u015fluklar da var. Bunlardan biri KDV Kanunu\u2019ndad\u0131r; bu h\u00fck\u00fcm, belirli ko\u015fullar alt\u0131nda m\u00fcteahhidin hizmeti maliyet bedeli \u00fczerinden satmas\u0131na izin verir ve bu da gayrimenkuller s\u00f6z konusu oldu\u011funda vergi de\u011ferinin alt\u0131na bile d\u00fc\u015febilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bilmemiz gereken \u00f6nemli bir nokta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eApartman Skandal\u0131\u201c, 2011 y\u0131l\u0131nda Noterler ve Noterlik Faaliyetleri Kanunu\u2019nda yap\u0131lan bir de\u011fi\u015fiklikle, her noterin i\u015flem taraflar\u0131ndan, gayrimenkul i\u015fleminin ger\u00e7ek fiyat\u0131n\u0131n bu oldu\u011fu y\u00f6n\u00fcnde bir beyanname imzalamalar\u0131n\u0131 talep etmesi gerekti\u011fi h\u00fckm\u00fc getirilmi\u015fti. B\u00f6ylece, vergi de\u011ferine g\u00f6re gayrimenkul al\u0131m-sat\u0131m\u0131na kat\u0131lanlar\u0131n bir k\u0131sm\u0131, bir ba\u015fka olas\u0131 su\u00e7 varsay\u0131m\u0131yla, yani i\u00e7eri\u011fi ger\u00e7e\u011fe ayk\u0131r\u0131 bir belgeyi imzalamakla su\u00e7lanabilir duruma d\u00fc\u015ft\u00fc. Vergi de\u011ferine g\u00f6re gayrimenkul al\u0131m sat\u0131m i\u015flemlerinin yayg\u0131n olarak uygulanmas\u0131, \u00e7o\u011fu insan i\u00e7in \u00f6nemsiz olmayan, binlerce levaya varan mebla\u011flar\u0131n tasarruf edilmesiyle ilgilidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fte birka\u00e7 \u00f6rnek. E\u011fer toplam tutar\u0131 \u00f6demeniz gerekiyorsa, belediye vergisi, noter \u00fccreti ve tapu tescil \u00fccretinin toplam\u0131, yakla\u015f\u0131k 100.000 avro de\u011ferindeki Sofya'daki eski yap\u0131l\u0131 iki odal\u0131 panel apartman dairesi i\u00e7in yakla\u015f\u0131k 7.200 lev olacakt\u0131r. E\u011fer 100.000 avro yerine 100.000 lev beyan ederseniz, ayn\u0131 vergi ve har\u00e7lar i\u00e7in masraf yakla\u015f\u0131k 4.000 lev\u2019e d\u00fc\u015fer, ki bu da hi\u00e7 de az bir miktar de\u011fildir. E\u011fer gayrimenkul\u00fcn vergi de\u011feri 50.000 lev ise ve siz bu vergi de\u011feri \u00fczerinden bir i\u015flem yaparsan\u0131z, \u00f6denecek vergi ve har\u00e7lar 2.000 lev'in biraz \u00fczerinde olacakt\u0131r ki bu da kabul edilebilir bir rakamd\u0131r. Art\u0131k \u00f6denmesi gereken tutarlar\u0131 do\u011fru bir \u015fekilde hesaplaman\u0131za olanak tan\u0131yan \u00e7evrimi\u00e7i hesaplay\u0131c\u0131lar mevcuttur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vergi de\u011feri ile piyasa fiyat\u0131 aras\u0131ndaki fark nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi de\u011feri, i\u015flemle ilgili noter \u00fccretlerinin hesapland\u0131\u011f\u0131 yasal asgari tutard\u0131r ve s\u00f6z konusu gayrimenkul i\u00e7in \u00f6denmesi gereken verginin belirlenmesinde esas al\u0131nan temeldir. Nadiren de olsa, gayrimenkul\u00fcn sat\u0131\u015f fiyat\u0131 vergi de\u011ferinin alt\u0131nda oldu\u011funda, noter \u00fccreti daha y\u00fcksek olan tutar \u00fczerinden hesaplan\u0131r. Piyasa fiyat\u0131 ise, belirli bir gayrimenkul\u00fcn al\u0131m-sat\u0131m i\u015fleminin ger\u00e7ek\u00e7i bir \u015fekilde ger\u00e7ekle\u015ftirilebilece\u011fi tutard\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Her \u015feyi \u00f6derseniz ne kazan\u0131rs\u0131n\u0131z?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">K\u0131saca cevap \u015fudur: Gelecekte ya\u015fayabilece\u011finiz s\u0131k\u0131nt\u0131lar\u0131, sorunlar\u0131 ve muhtemel bir anla\u015fma bozulmas\u0131n\u0131 \u00f6nlersiniz; bu durum, sizin i\u00e7in \u00f6nemli kay\u0131plara yol a\u00e7abilir. \u0130\u015fte bunun hangi durumlarda ger\u00e7ekle\u015febilece\u011fi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Riskli durumlar\u0131n \u00e7o\u011fu gayrimenkul al\u0131c\u0131s\u0131 i\u00e7in ge\u00e7erlidir. Bu nedenle, sat\u0131c\u0131 taraf\u0131ndan resmi masraflar\u0131n payla\u015f\u0131lmas\u0131 \u015fart\u0131yla, noter huzurunda vergi de\u011ferine g\u00f6re bir i\u015flem yap\u0131lmas\u0131 \u00f6nerisi gelirse, al\u0131c\u0131 bu teklifi kolayca kabul etmemelidir. En s\u0131k kar\u015f\u0131la\u015f\u0131lan tehditlerden biri, sat\u0131c\u0131n\u0131n daha sonra ortaya \u00e7\u0131kabilecek gizli alacakl\u0131lar\u0131 ve \u00f6rne\u011fin vergi dairesine olan \u00f6denmemi\u015f bor\u00e7lar\u0131d\u0131r. Bu iki durum, i\u015flemin feshedilmesi i\u00e7in yeterlidir; bu durumda al\u0131c\u0131, gayrimenkul i\u00e7in yaln\u0131zca resmi olarak (belgelere dayal\u0131 olarak) \u00f6denen bedeli talep edebilir. B\u00f6ylece pratikte hem gayrimenkul\u00fcnden hem de birikimlerinin b\u00fcy\u00fck bir k\u0131sm\u0131ndan mahrum kalabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sat\u0131c\u0131 i\u00e7in de baz\u0131 tuzaklar vard\u0131r. Kiminle kar\u015f\u0131 kar\u015f\u0131ya kalaca\u011f\u0131 asla belli olmaz; baz\u0131 vicdans\u0131z al\u0131c\u0131lar, belgelerde belirtilen tutar\u0131 banka havalesiyle \u00f6dedikten sonra geri kalan k\u0131sm\u0131n\u0131 \u00f6demeyi \u201eunutabilir\u201c. B\u00f6ylece belgeler \u00fczerinde her \u015fey tam anlam\u0131yla usul\u00fcne uygun g\u00f6r\u00fcn\u00fcrken, sat\u0131c\u0131 haklar\u0131n\u0131 korumak i\u00e7in \u00e7aresiz kal\u0131r. Bu, noterlerin bile size yard\u0131mc\u0131 olamayaca\u011f\u0131 bir durumdur; \u00e7\u00fcnk\u00fc noterler belgeleri teknik ve hukuki a\u00e7\u0131dan kontrol eder ve yaln\u0131zca \u00f6deme belgesini talep eder. S\u00f6zl\u00fc anla\u015fmalar ise yaln\u0131zca i\u015flemin taraflar\u0131 aras\u0131nda kal\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nakit \u00f6deme de gelecekte sorunlara yol a\u00e7ma riski ta\u015f\u0131r. Avrupa, t\u00fcm \u00fcye \u00fclkeler i\u00e7in 10.000 avronun \u00fczerindeki nakit \u00f6demeleri yasaklamay\u0131 de\u011ferlendirirken, \u00fclkemizde bu s\u0131n\u0131r h\u00e2l\u00e2 10.000 levdir. Yakalan\u0131rsan\u0131z, cezalar 25 %'den ba\u015flar. Hangi durumda daha fazla kaybedece\u011finizi bir d\u00fc\u015f\u00fcn\u00fcn: vergilerinizi ve har\u00e7lar\u0131n\u0131z\u0131 \u00f6deyerek mi, yoksa yasad\u0131\u015f\u0131 olarak nakit \u00f6denen tutar\u0131n \u00fczerinden \u00f6deme yaparak m\u0131? Bu retorik bir sorudur. Yine de, b\u00fcy\u00fck \u00e7o\u011funluk i\u015flemlerini vergi de\u011ferine g\u00f6re beyan etmeyi ve vergi ve har\u00e7lardan tasarruf etmeyi tercih ediyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vergi de\u011ferlemesi i\u015fleminde ortaya \u00e7\u0131kabilecek olas\u0131 sorunlardan nas\u0131l korunabilirsiniz?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Her \u015feye ra\u011fmen cesaretiniz ger\u00e7ek tehditlerden daha b\u00fcy\u00fckse, gelecekteki sorunlara kar\u015f\u0131 en az\u0131ndan k\u0131smen kendinizi g\u00fcvence alt\u0131na alman\u0131n bir yolu vard\u0131r. Bu yollardan biri, noter taraf\u0131ndan sat\u0131\u015f s\u00f6zle\u015fmesine, gelecekteki sorunlar ve kredi ve\/veya&nbsp;<a href=\"https:\/\/realistimo.com\/bg\/blog\/danak-prodajba-imot\/\">sat\u0131c\u0131n\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fckleri<\/a>, bu da s\u00f6zle\u015fmenin feshine yol a\u00e7abilir. Ancak \u015funu unutmay\u0131n ki, s\u00f6zle\u015fmenizde ne t\u00fcr cezai tazminatlar belirtilmi\u015f olursa olsun, i\u015f o noktaya gelirse, tam olarak ne kadar cezai tazminat alaca\u011f\u0131n\u0131z\u0131 belirleyecek olan mahkeme olacakt\u0131r. Son s\u00f6z mahkemeye aittir. O halde, g\u00f6\u011fs\u00fcn\u00fcze t\u00fck\u00fcr\u00fcn ve be\u015fe kadar say\u0131n\u2026 be\u015f y\u0131l \u2013 i\u015fte bu, bu s\u00fcrenin ard\u0131ndan ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn zamana\u015f\u0131m\u0131na u\u011frayaca\u011f\u0131 s\u00fcredir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sat\u0131c\u0131n\u0131n alacakl\u0131lar\u0131n\u0131n ortaya \u00e7\u0131kmas\u0131, ortaya \u00e7\u0131kabilecek ve anla\u015fman\u0131n feshine yol a\u00e7abilecek tek durum de\u011fildir. Sorunlar, genellikle e\u015flerden birinin di\u011ferinin bilgisi d\u0131\u015f\u0131nda sat\u0131\u015f yapmas\u0131 durumunda da ortaya \u00e7\u0131kar (\u00f6zellikle karma evliliklerde). Miras\u00e7\u0131 belgesi \u00fczerinde ad\u0131 ge\u00e7meyen bir miras\u00e7\u0131n\u0131n ortaya \u00e7\u0131kmas\u0131 da olas\u0131d\u0131r. Uygulamada g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, hata yat\u0131r\u0131mc\u0131dan da kaynaklanabilir ve yat\u0131r\u0131mc\u0131, m\u00fclk sahiplerinden birine tazminat olarak tahsis edilmi\u015f bir gayrimenkul\u00fc size satabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sonu\u00e7ta karar size kalm\u0131\u015f. Ancak uzmanlar, risk almaman\u0131z\u0131 tavsiye ediyor; \u00e7\u00fcnk\u00fc kendi deneyimlerinde bu konuda pek \u00e7ok olumsuz \u00f6rnek var. Yine de birka\u00e7 bin leva tasarruf etmeye karar verirseniz \u2013 ki bu ciddi bir neden \u2013 en az\u0131ndan \u00f6nceden ara\u015ft\u0131rma yaparak, uzmanlara g\u00fcvenerek ve s\u00f6zle\u015fmeye koruyucu h\u00fck\u00fcmler ekleyerek olas\u0131 gelecekteki sorunlara kar\u015f\u0131 kendinizi m\u00fcmk\u00fcn oldu\u011funca g\u00fcvence alt\u0131na almaya \u00e7al\u0131\u015f\u0131n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu makaledeki bilgiler hukuki tavsiye niteli\u011finde de\u011fildir; g\u00fcncel bilgiler i\u00e7in l\u00fctfen bir avukata dan\u0131\u015f\u0131n\u0131z. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yazar: realistimo.com<\/p>","protected":false},"excerpt":{"rendered":"<p>\u201e\u0417\u0430\u201c \u0438 \u201e\u043f\u0440\u043e\u0442\u0438\u0432\u201c \u0438\u0437\u043f\u043e\u0432\u044f\u0434\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0441\u0434\u0435\u043b\u043a\u0430 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u043e\u0446\u0435\u043d\u043a\u0430. \u0412 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u0435 \u043d\u0430\u043f\u044a\u043b\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043d\u043e \u0434\u0430 \u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435 \u0441\u0434\u0435\u043b\u043a\u0430 \u043f\u043e \u043f\u043e\u043a\u0443\u043f\u043a\u043e-\u043f\u0440\u043e\u0434\u0430\u0436\u0431\u0430 \u043d\u0430 \u0438\u043c\u043e\u0442 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430\u0442\u0430 \u043c\u0443 \u043e\u0446\u0435\u043d\u043a\u0430, \u043a\u043e\u044f\u0442\u043e \u0432\u0438\u043d\u0430\u0433\u0438 \u0435 \u043f\u043e-\u043d\u0438\u0441\u043a\u0430 \u043e\u0442 \u043f\u0430\u0437\u0430\u0440\u043d\u0430\u0442\u0430. \u0422\u043e\u0432\u0430, \u043a\u043e\u0435\u0442\u043e \u0432\u0441\u044a\u0449\u043d\u043e\u0441\u0442 \u0435 \u043d\u0435\u0437\u0430\u043a\u043e\u043d\u043d\u043e, \u0435 \u0434\u0430 \u0438\u0437\u043b\u044a\u0436\u0435\u0442\u0435, \u0447\u0435 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