{"id":2091,"date":"2025-07-12T16:30:24","date_gmt":"2025-07-12T13:30:24","guid":{"rendered":"https:\/\/antalyapostasi.net\/?p=2091"},"modified":"2025-07-13T07:18:12","modified_gmt":"2025-07-13T04:18:12","slug":"antalyaspor-loca-alin-vergi-indirimi-var","status":"publish","type":"post","link":"https:\/\/antalyapostasi.net\/index.php\/2025\/07\/12\/antalyaspor-loca-alin-vergi-indirimi-var\/","title":{"rendered":"Antalyaspor Loca Al\u0131n Vergi \u0130ndirimi var"},"content":{"rendered":"\n<p>Antalyaspor Loca Al\u0131n Vergi \u0130ndirimi var<br>Antalyaspor zor g\u00fcnlerden ge\u00e7iyor. \u0130\u015f d\u00fcnyas\u0131 ticaretin zorlu \u015fartlar\u0131n\u0131n a\u011f\u0131r bask\u0131s\u0131 alt\u0131nda eziliyor. Futbol tak\u0131mlar\u0131n\u0131n \u201cloca\u201d (vip trib\u00fcn alan\u0131) ile ilgili vergi avantajlar\u0131, \u00f6zellikle \u015firketlerin sponsorluk, reklam ve misafir a\u011f\u0131rlama kapsam\u0131nda de\u011ferlendirilmesine ba\u011fl\u0131d\u0131r. T\u00fcrkiye\u2019deki vergi mevzuat\u0131na g\u00f6re baz\u0131 avantajlar s\u00f6z konusudur, \u00f6zetleyelim:<\/p>\n\n\n\n<p>1- <strong>Kurumlar Vergisi Avantaj\u0131 (Sponsorluk &amp; Reklam Gideri):<\/strong> \u201cSponsor olarak de\u011ferlendirilirse\u201d futbol kul\u00fcplar\u0131na yap\u0131lan loca al\u0131mlar\u0131, \u015firketin tan\u0131t\u0131m ve pazarlama gideri olarak kabul edilebilir. Bu durumda, <strong>KVK (Kurumlar Vergisi Kanunu)<\/strong> uyar\u0131nca gider yaz\u0131labilir ve kurum kazanc\u0131ndan d\u00fc\u015f\u00fclebilir.<\/p>\n\n\n\n<p>2- <strong>\u015eart:<\/strong> Harcaman\u0131n \u015firketin ticari faaliyetiyle ba\u011flant\u0131l\u0131 olmas\u0131 ve fatura belgeleriyle desteklenmesi gerekir.<\/p>\n\n\n\n<p>3- <strong>Katma De\u011fer Vergisi (KDV) \u0130ndirimi:<\/strong> Loca biletleri genellikle %18 KDV\u2019ye tabidir. Ancak, \u015firket KDV m\u00fckellefi varsa, bu KDV\u2019yi \u201cindirim konusu yapabilir.\u201d<\/p>\n\n\n\n<p>4- <strong>Vergi \u0130stisnas\u0131 (Spor Kul\u00fcplerine Destek):<\/strong> \u201c6322 Say\u0131l\u0131 Kanun\u201d kapsam\u0131nda, spor kul\u00fcplerine yap\u0131lan ba\u011f\u0131\u015flar ve sponsorluklar vergi indirimi sa\u011flayabilir. Ancak loca al\u0131m\u0131 do\u011frudan ba\u011f\u0131\u015f olarak de\u011ferlendirilmez; sponsorluk kapsam\u0131nda incelenmelidir.<\/p>\n\n\n\n<p><strong>Not:<\/strong> \u015eah\u0131s \u015firketleri ve Serbest Meslek Sahipleri i\u00e7in: \u201cGelir vergisi m\u00fckellefleri (limited, anonim \u015firketler d\u0131\u015f\u0131ndakiler)\u201d loca al\u0131m\u0131n\u0131 genellikle \u201c\u00f6zel t\u00fcketim\u201d olarak de\u011ferlendirir ve gider yazmak imkan\u0131 daha s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u00d6nemli Uyar\u0131lar:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fatural\u0131 ve belgeli d\u00fczen \u015fartt\u0131r.<\/li>\n\n\n\n<li>Loca al\u0131m\u0131n\u0131 \u201csponsorluk\u201d veya \u201creklam\u201d olarak kabul edilecek i\u00e7in resmi fatura ve s\u00f6zle\u015fme gerekir.<\/li>\n\n\n\n<li>\u201c\u015eirketin sekt\u00f6r\u00fc\u201d \u00f6nemlidir: \u00d6rne\u011fin, bir in\u015faat firmas\u0131n\u0131n loca al\u0131m\u0131 ile bir finans \u015firketinin al\u0131m\u0131 farkl\u0131 yorumlanabilir.<\/li>\n\n\n\n<li>Vergi incelemelerinde \u201cl\u00fcks t\u00fcketimi\u201d olarak de\u011ferlendirilebilir.<\/li>\n\n\n\n<li>Sonu\u00e7: E\u011fer loca al\u0131m\u0131 bir \u015firket taraf\u0131ndan \u201cticari ama\u00e7l\u0131\u201d (reklam, sponsorluk, m\u00fc\u015fteri ili\u015fkileri) yap\u0131l\u0131rsa, yasal olarak gider yaz\u0131labilir. Ancak ki\u015fisel kullan\u0131m veya l\u00fcks harcama olarak g\u00f6r\u00fcl\u00fcrse a\u015f\u0131r\u0131 dikkatli olunmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Detayl\u0131 bilgi i\u00e7in Yeminli Mali M\u00fc\u015favir ya da Vergi Dairesi ile g\u00f6r\u00fc\u015fmek \u00f6nerilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Antalyaspor Loca Al\u0131n Vergi \u0130ndirimi varAntalyaspor zor g\u00fcnlerden ge\u00e7iyor. \u0130\u015f d\u00fcnyas\u0131 ticaretin zorlu \u015fartlar\u0131n\u0131n a\u011f\u0131r bask\u0131s\u0131 alt\u0131nda eziliyor. Futbol tak\u0131mlar\u0131n\u0131n \u201cloca\u201d (vip trib\u00fcn alan\u0131) ile ilgili vergi avantajlar\u0131, \u00f6zellikle \u015firketlerin sponsorluk, reklam ve misafir a\u011f\u0131rlama kapsam\u0131nda de\u011ferlendirilmesine ba\u011fl\u0131d\u0131r. T\u00fcrkiye\u2019deki vergi mevzuat\u0131na g\u00f6re baz\u0131 avantajlar s\u00f6z konusudur, \u00f6zetleyelim: 1- Kurumlar Vergisi Avantaj\u0131 (Sponsorluk &amp; Reklam Gideri): [&hellip;]<\/p>\n","protected":false},"author":910,"featured_media":2092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,5],"tags":[317,325,125,379,374,373,376,372,378,377,375],"class_list":["post-2091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kose-yazilari","category-spor","tag-antalya","tag-antalyaspor","tag-futbol","tag-is-dunyasi","tag-kahraman-kokturk","tag-kdv","tag-kurumlar-vergisi","tag-loca","tag-sirket-gideri","tag-sponsorluk","tag-vergi-indirimi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/posts\/2091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/users\/910"}],"replies":[{"embeddable":true,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/comments?post=2091"}],"version-history":[{"count":1,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/posts\/2091\/revisions"}],"predecessor-version":[{"id":2093,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/posts\/2091\/revisions\/2093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/media\/2092"}],"wp:attachment":[{"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/media?parent=2091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/categories?post=2091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/antalyapostasi.net\/index.php\/wp-json\/wp\/v2\/tags?post=2091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}