{"id":17608,"date":"2022-12-21T08:44:44","date_gmt":"2022-12-21T08:44:44","guid":{"rendered":"https:\/\/www.konaak.com\/?p=17608"},"modified":"2024-03-28T08:23:07","modified_gmt":"2024-03-28T08:23:07","slug":"veraset-ve-intikal-vergisi","status":"publish","type":"post","link":"https:\/\/www.konaak.com\/blog\/veraset-ve-intikal-vergisi\/","title":{"rendered":"Veraset ve \u0130ntikal Vergisi Nedir?"},"content":{"rendered":"\n<p>Aileniz ya da sevdiklerinizden size kalan veya ba\u011f\u0131\u015flanan mallar i\u00e7in de \u00f6demeniz gereken bir vergi oldu\u011funu biliyor muydunuz? Miras yoluyla veya kar\u015f\u0131l\u0131ks\u0131z herhangi bir \u015fekilde elinize de\u011ferli bir e\u015fya, araba, ev, arsa vb. ge\u00e7ti\u011finde \u00f6denmesi gereken bu vergiye veraset ve intikal vergisi ad\u0131 veriliyor. Bu yaz\u0131m\u0131zda sizin i\u00e7in bu vergilendirme \u00e7e\u015fidi hakk\u0131nda bilmeniz gereken her \u015feyi listeleyece\u011fiz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #3d3d3d;color:#3d3d3d\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #3d3d3d;color:#3d3d3d\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.konaak.com\/blog\/veraset-ve-intikal-vergisi\/#Veraset_Nedir_Intikal_Nedir\" title=\"Veraset Nedir? \u0130ntikal Nedir?\">Veraset Nedir? \u0130ntikal Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.konaak.com\/blog\/veraset-ve-intikal-vergisi\/#Veraset_ve_Intikal_Vergisi_Nasil_Hesaplanir\" title=\"Veraset ve \u0130ntikal Vergisi Nas\u0131l Hesaplan\u0131r?\">Veraset ve \u0130ntikal Vergisi Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.konaak.com\/blog\/veraset-ve-intikal-vergisi\/#Veraset_ve_Intikal_Vergisi_Beyannamesi_Icin_Gerekenler\" title=\"Veraset ve \u0130ntikal Vergisi Beyannamesi \u0130\u00e7in Gerekenler\">Veraset ve \u0130ntikal Vergisi Beyannamesi \u0130\u00e7in Gerekenler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.konaak.com\/blog\/veraset-ve-intikal-vergisi\/#Veraset_ve_Intikal_Vergisi_Nereye_Odenir\" title=\"Veraset ve \u0130ntikal Vergisi Nereye \u00d6denir?\">Veraset ve \u0130ntikal Vergisi Nereye \u00d6denir?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Veraset_Nedir_Intikal_Nedir\"><\/span>Veraset Nedir? \u0130ntikal Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6ncelikle veraset ve intikal kavramlar\u0131n\u0131 k\u0131saca a\u00e7\u0131klayal\u0131m. Bir yak\u0131n\u0131n\u0131z\u0131n vefat\u0131 sonucunda se\u00e7ilen veya atanm\u0131\u015f miras\u00e7\u0131 oldu\u011funuz durumlarda size b\u0131rak\u0131lan mallar sizin \u00fczerinize \u201cveraset\u201d yoluyla ge\u00e7mi\u015f oluyor. Kar\u015f\u0131l\u0131ks\u0131z \u015fekilde hibe, ba\u011f\u0131\u015f vb. yollardan, as\u0131l sahibi vefat etmeden tapusu veya t\u00fcm haklar\u0131 size b\u0131rak\u0131lan mallar ise size intikal edilmi\u015f oluyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Veraset_ve_Intikal_Vergisi_Nasil_Hesaplanir\"><\/span>Veraset ve \u0130ntikal Vergisi Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6denmesi gereken veraset ve intikal vergisi hesaplan\u0131rken varisten miras kalan mallar\u0131n hukuken kazan\u0131ld\u0131\u011f\u0131 tarih esas al\u0131n\u0131yor. E\u011fer bu maldan kazan\u0131lan de\u011fer her y\u0131l yay\u0131nlanan istisna oran s\u0131n\u0131rlar\u0131 i\u00e7indeyse herhangi bir vergi \u00f6denmesi gerekmiyor. Y\u0131ll\u0131k enflasyon oranlar\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fen Veraset ve \u0130ntikal Vergisi Tarifesi\u2019ne <a href=\"https:\/\/www.vergidegundem.com\/pb_veraset_ve_intikal_vergisi_tarifesi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">buradan<\/a> ula\u015fabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Veraset_ve_Intikal_Vergisi_Beyannamesi_Icin_Gerekenler\"><\/span>Veraset ve \u0130ntikal Vergisi Beyannamesi \u0130\u00e7in Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Miras\u00e7\u0131lar\u0131n veya bir mal\u0131n devredildi\u011fi ki\u015filerin bu mallar\u0131 resmi olarak \u00fczerlerine alabilmeleri i\u00e7in veraset ilam\u0131 alarak vergi \u00f6demesini yapmalar\u0131 gerekiyor. Veraset ilam\u0131ndan sonraysa veraset ve intikal vergisi beyannamesi haz\u0131rlan\u0131p vergi dairesine verilmesi zorunlu. Veraset ilam\u0131n\u0131 miras\u00e7\u0131lardan yaln\u0131zca birinin almas\u0131 yeterli olurken vergi \u00f6demesi evresinde beyannameyi t\u00fcm miras\u00e7\u0131lar\u0131n ve hak sahiplerinin birlikte imzalamas\u0131 gerekiyor. Bu beyannameyi ibraz ederken ekinde bulunmas\u0131 gereken di\u011fer belgelerse \u015funlar:<\/p>\n\n\n\n<ul>\n<li>Mahkeme veya noterden al\u0131nan veraset ilam\u0131<\/li>\n\n\n\n<li>Varislere intikal edilen gayrimenkul veya gayrimenkullerin tapu belgeleri<\/li>\n\n\n\n<li>Gayrimenkulun bulundu\u011fu il\u00e7e belediyesinden al\u0131nan ve miras b\u0131rak\u0131ld\u0131\u011f\u0131 y\u0131l\u0131n emlak vergi de\u011ferini g\u00f6steren belge<\/li>\n<\/ul>\n\n\n\n<p>Varise kalan veya intikal edilen mallar gayrimenkulden farkl\u0131ysa (silah, hisse, \u015firket ortakl\u0131\u011f\u0131, para, ticari i\u015fletme gibi) bunlarla ilgili farkl\u0131 belgeler de gerekebiliyor.&nbsp;<\/p>\n\n\n\n<p>E\u011fer vefat eden ve miras olarak \u00e7e\u015fitli mallar b\u0131rakan ki\u015fi T\u00fcrkiye s\u0131n\u0131rlar\u0131n\u0131n d\u0131\u015f\u0131nda ya\u015fay\u0131p orada vefat ediyorsa varislerin bu mallar \u00fczerinde hak talep edebilmesi i\u00e7in 6 ay i\u00e7inde vefat eden ki\u015finin son ikametgah\u0131ndaki vergi dairesine beyanname sunarak ba\u015fvuru yapmas\u0131 gerekiyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Veraset_ve_Intikal_Vergisi_Nereye_Odenir\"><\/span>Veraset ve \u0130ntikal Vergisi Nereye \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6demeniz gereken vergi miktar\u0131n\u0131 hesaplad\u0131ktan sonra vergi beyannamenizi doldurup size en uygun vergi dairesine ba\u015fvurabilir veya e-Devlet \u00fczerinden \u00f6deme i\u015flemlerinizi ger\u00e7ekle\u015ftirebilirsiniz. e-Devlet web sitesinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sayfas\u0131na t\u0131klay\u0131p <a href=\"https:\/\/www.turkiye.gov.tr\/gib-veraset-ve-intikal-vergisi-beyannamelerim-4064\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Veraset ve \u0130ntikal Vergisi Beyannamelerim<\/a> k\u0131sm\u0131ndan t\u00fcm vergilerinizi kontrol edebilirsiniz.<\/p>\n\n\n\n<p>Veraset ve intikal vergisi hakk\u0131nda yazabileceklerimiz \u015fimdilik bu kadar. Gayrimenkul, emlak yat\u0131r\u0131m\u0131 ve bu alanlardaki hak ve sorumluluklar\u0131n\u0131z hakk\u0131nda daha fazla bilgi almak isterseniz <a href=\"https:\/\/www.konaak.com\/blog\/rayic-bedel\/\" target=\"_blank\" rel=\"noreferrer noopener\">Rayi\u00e7 Bedeli Nedir ve Nas\u0131l Hesaplan\u0131r?<\/a> veya <a href=\"https:\/\/www.konaak.com\/blog\/kira-tespit-davasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kira Tespit Davas\u0131 Nedir? Kira Bedeli Nas\u0131l Belirlenir?<\/a> adl\u0131 blog yaz\u0131lar\u0131m\u0131za da g\u00f6z atman\u0131z\u0131 \u00f6neririz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aileniz ya da sevdiklerinizden size kalan veya ba\u011f\u0131\u015flanan mallar i\u00e7in de \u00f6demeniz gereken bir vergi oldu\u011funu biliyor muydunuz? Miras yoluyla [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":91383,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[645,447,646],"tags":[],"_links":{"self":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/17608"}],"collection":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/comments?post=17608"}],"version-history":[{"count":3,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/17608\/revisions"}],"predecessor-version":[{"id":86891,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/17608\/revisions\/86891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/media\/91383"}],"wp:attachment":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/media?parent=17608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/categories?post=17608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/tags?post=17608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}