İlgi dilekçenizde; kat karşılığı daire inşaatı işi ile iştigal ettiğinizi belirterek, arsa sahibine verdiğiniz daireler karşılığında fatura düzeni ve arsa maliyet bedelinin kayıtlarınıza ne şekilde intikal ettireceğiniz konularında tereddüte düşüldüğü belirtilmektedir. (Maliye Bakanlığı’nın 29.09.2003 ve B.07.4.DEF.0.34.20./9174 sayılı özelgesi)
Bilindiği üzere, 213 sayılı Vergi Usul Kanununun 262’nci maddesinde maliyet bedeli, iktisadi bir kıymetin iktisap edilmesi veyahut da değerinin arttırılması münasebetiyle yapılan ödemelerle bunlara müteferri bilumum giderlerin toplamı şeklinde tanımlanmıştır.
Aynı Kanunun 269’uncu maddesinde ise, iktisadi işletmelere dahil bilumum gayrimenkullerin maliyet bedelleri ile değerleneceği, 270’nci maddesinin 2’nci fıkrasında da mevcut bir binanın satın alınarak yıkılmasından ve arsanın tevsiinden mütevellit giderlerin de gayrimenkulün maliyet bedeline ithal edileceği belirtilmiştir.
Bu hükümlere göre, kat karşılığı yapılan inşaatın arsa maliyet bedeli, müteahhit firma tarafından arsa karşılığında arsa sahibine teslim edilen dairelerin inşaatı için yapılan harcamaların toplamından oluşmaktadır.
Bu bedel, müteahhit firma için inşaat maliyetinin de içerisinde yer alması gereken arsa maliyet bedelini oluşturmaktadır. Yine bu bedel kat karşılığı teslim edilen arsanın sahibi Bu durumda; arsa sahibine teslim edilen daireler için emsal bedeli üzerinden düzenlenen fatura bedelini arsanın maliyet bedeli olarak kayıtlarınıza intikal ettirmeniz mümkün bulunmaktadır.
Bilgi edinilmesini rica ederim.
Invoices drawn up in return for the apartments allocated to the owner of the lot
(Ruling issued by the Ministry of Finance dated 29.02.2003 and numbered B.07.4.DEF.0.34.20./9174)
In your petition, you have indicated that you are engaged in the construction of apartment flats, and that you have certain doubts regarding the order of invoicing in the allocation of the apartment flats ton the owner of the lot, and the method to be applied in the recording of the cost of land in your records.
As it is known, in Article 262 of the Tax Procedures Code no. 215, “cost” is defined as the total of payments made on account of the acquisition of a commercial asset or else for the increase in its value, as well as all expenses associated therewith.
In article 269 of the same law, it is stated that all immovable assets owned by economic enterprises shall be appraised at cost, and in Article 270/2, it is stated that regarding the expenses arising from the purchase and demolition of an existing building and the leveling of its site, taxpayers are at liberty to capitalize expenses for notaries public, court fees, appraisals and commissions, to include these among their general overhead expenses for the year in question.
According to these provisions, the cost value of the lot of the constructions in return for flat, shall consist of the expenditures borne by the contractor firm during the construction of the flats that are delivered to the owner of the lot.
The said cost total constitutes the cost of the lot that should include the construction cost. In this case, for the flats that are delivered to the owner of the lot, you may carry the cost covered in the invoice drawn up over the arm’s length value of the concerned flats, into your records as the cost value. Muhasebe ve Vergi/ozdogrular.com
In your petition, you have indicated that you are engaged in the construction of apartment flats, and that you have certain doubts regarding the order of invoicing in the allocation of the apartment flats ton the owner of the lot, and the method to be applied in the recording of the cost of land in your records.
As it is known, in Article 262 of the Tax Procedures Code no. 215, “cost” is defined as the total of payments made on account of the acquisition of a commercial asset or else for the increase in its value, as well as all expenses associated therewith.
In article 269 of the same law, it is stated that all immovable assets owned by economic enterprises shall be appraised at cost, and in Article 270/2, it is stated that regarding the expenses arising from the purchase and demolition of an existing building and the leveling of its site, taxpayers are at liberty to capitalize expenses for notaries public, court fees, appraisals and commissions, to include these among their general overhead expenses for the year in question.
According to these provisions, the cost value of the lot of the constructions in return for flat, shall consist of the expenditures borne by the contractor firm during the construction of the flats that are delivered to the owner of the lot.
The said cost total constitutes the cost of the lot that should include the construction cost. In this case, for the flats that are delivered to the owner of the lot, you may carry the cost covered in the invoice drawn up over the arm’s length value of the concerned flats, into your records as the cost value. Muhasebe ve Vergi/ozdogrular.com
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