TC
\n\u00c7EVRE, \u015eEH\u0130RC\u0130L\u0130K VE \u0130KL\u0130M DE\u011e\u0130\u015e\u0130KL\u0130\u011e\u0130 BAKANLI\u011eI <\/p>\n
Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n
21.01.2022 TARIBLI GENELGE 2022\/1<\/p>\n
\n Yabanc\u0131 Ger\u00e7ek Ki\u015fi Al\u0131mlar\u0131 \u0130\u00e7in D\u00f6viz Al\u0131m Belgesi<\/p>\n
<\/p>\n
Yabanc\u0131 uyruklu ger\u00e7ek ki\u015filerin \u00fclkemizdeki ta\u015f\u0131nmaz tasarruflar\u0131na ili\u015fkin talepleri (a) say\u0131l\u0131 genelgede belirtildi\u011fi \u015fekilde sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n
Bu kez 28\/2\/2008 tarihli ve 26801 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar ile y\u00fcr\u00fcrl\u00fc\u011fe giren T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda Karar 7\/8\/1989 tarihli ve 89\/14391 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile. 32 Say\u0131l\u0131 Karar Tebli\u011fi'nin (Tebli\u011f No: 2008-32\/34) 16. maddesine istinaden, Merkez Bankas\u0131 taraf\u0131ndan haz\u0131rlanan (b) Sermaye Hareketlerine \u0130li\u015fkin Genelge'nin \u201cGayrimenkuller\u201d ba\u015fl\u0131kl\u0131 TC 13. maddesi;
\n\u201c(1) Bankalar\u0131n, T\u00fcrkiye'de dar m\u00fckelleflerin T\u00fcrkiye'de sat\u0131n ald\u0131klar\u0131 veya sahip olduklar\u0131 gayrimenkuller ile bunlara ili\u015fkin ayni haklar\u0131n net tutar\u0131 ile yurt d\u0131\u015f\u0131nda vergi ve benzeri y\u00fck\u00fcml\u00fcl\u00fckler d\u00fc\u015f\u00fcld\u00fckten sonraki gelir ve sat\u0131\u015f bedellerinin net tutar\u0131n\u0131 devretmeleri serbesttir. .
\n(2) T\u00fcrkiye Cumhuriyeti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin T\u00fcrkiye'de sat\u0131n ald\u0131klar\u0131 gayrimenkullerin \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri d\u00f6viz cinsinden yerine getirilir. Bu d\u00f6viz tapu i\u015flemlerinden \u00f6nce gerek\u00e7esi belirtilmek suretiyle bir bankaya, banka taraf\u0131ndan da Merkez Bankas\u0131na sat\u0131l\u0131r. \u0130lgililere \u00f6deme T\u00fcrk Liras\u0131 olarak yap\u0131l\u0131r. Bu f\u0131kran\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar Merkez Bankas\u0131 taraf\u0131ndan belirlenir.
\n(3) \u0130lgililer, sat\u0131\u015f bedeli olan d\u00f6vizin bir bankaya sat\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren d\u00f6viz al\u0131m belgesini tapu idaresine ibraz etmek zorundad\u0131r. D\u00f6viz al\u0131m belgesinde kay\u0131tl\u0131 olan T\u00fcrk Liras\u0131 tutar\u0131, ilgililer taraf\u0131ndan sat\u0131\u015f bedeli olarak tapu m\u00fcd\u00fcrl\u00fcklerine beyan edilir.
\n(4) \u0130kinci f\u0131kra kapsam\u0131nda bankalara d\u00f6viz sat\u0131\u015f\u0131 ancak ilgili gayrimenkul\u00fcn al\u0131c\u0131s\u0131, sat\u0131c\u0131s\u0131 veya bunlar\u0131n vekilleri veya temsilcileri taraf\u0131ndan yap\u0131labilir.
\n(5) \u0130kinci f\u0131kra kapsam\u0131nda yap\u0131lacak d\u00f6viz sat\u0131\u015flar\u0131na ili\u015fkin bankalarca d\u00fczenlenecek d\u00f6viz al\u0131m belgelerinin a\u00e7\u0131klama k\u0131sm\u0131nda en az sat\u0131\u015f yapan\u0131n ad\u0131, pasaport numaras\u0131 veya Yabanc\u0131 Kimlik Numaras\u0131, d\u00f6viz bozdurdu\u011funu, ABD dolar\u0131 cinsinden sat\u0131n ald\u0131\u011f\u0131 d\u00f6vizi ve bu i\u015flemin bu madde kapsam\u0131nda ger\u00e7ekle\u015ftirildi\u011fine dair beyan\u0131. eklenmeli\u201d<\/p>\n
T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar'\u0131n 20'nci maddesinin birinci f\u0131kras\u0131 ile 13'\u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanan 2\/5\/2018 tarihli Sermaye Hareketleri Genelgesi h\u00fck\u00fcmleri Genelgenin (c) \u201cSermaye Hareketleri\u201d 13 \u00fcnc\u00fc maddesi Kapsam\u0131nda T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na D\u00f6viz Sat\u0131\u015f\u0131na \u0130li\u015fkin Uygulama Talimat\u0131n\u0131n \u201c\u0130\u015flem Esaslar\u0131\u201d ba\u015fl\u0131kl\u0131 4 \u00fcnc\u00fc maddesinde;<\/p>\n
\u201c(1) Bu Uygulama Talimat\u0131 kapsam\u0131nda yap\u0131lacak i\u015flemler, Merkez Bankas\u0131nca al\u0131m sat\u0131ma konu olan para birimleri ile s\u0131n\u0131rl\u0131d\u0131r.
\n(2) Bankalar\u0131n Merkez Bankas\u0131'na satacaklar\u0131 para birimleri ABD dolar\u0131, Euro ve \u0130ngiliz Sterlini'dir. Di\u011fer para birimlerinde yap\u0131lan i\u015flemlerde s\u00f6z konusu d\u00f6viz tutarlar\u0131 ABD dolar\u0131, Euro veya \u0130ngiliz Sterlini'ne \u00e7evrilerek i\u015flem g\u00fcn\u00fcnden bir g\u00fcn \u00f6nce saat 15:30'da Merkez Bankas\u0131 taraf\u0131ndan belirlenen g\u00f6sterge niteli\u011findeki \u00e7apraz kurlar \u00fczerinden Merkez Bankas\u0131'na sat\u0131l\u0131r.<\/p>\n
(3) Bankalara d\u00f6viz sat\u0131\u015flar\u0131 ancak ilgili gayrimenkul\u00fcn al\u0131c\u0131s\u0131 veya sat\u0131c\u0131s\u0131 veya bunlar\u0131n vekil veya temsilcileri taraf\u0131ndan yap\u0131labilir.
\n(4) Bankalara yap\u0131lacak d\u00f6viz sat\u0131\u015flar\u0131na ili\u015fkin olarak bankalarca d\u00fczenlenecek d\u00f6viz al\u0131m belgelerinin a\u00e7\u0131klama k\u0131sm\u0131nda en az ad\u0131 soyad\u0131, pasaport numaras\u0131 veya yabanc\u0131n\u0131n Yabanc\u0131 Kimlik Numaras\u0131 bulunmal\u0131d\u0131r. takas edildi\u011finde, sat\u0131n al\u0131nan yabanc\u0131 para biriminin ABD dolar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ve bu i\u015flemin kapsam\u0131 Sermaye Hareketleri Genelgesi'nin 13. maddesi kapsam\u0131ndad\u0131r. Ger\u00e7ekle\u015ftirildi\u011fine dair beyana yer verilmesi zorunludur.<\/p>\n
(5) Bu Uygulama Talimat\u0131 kapsam\u0131nda bankalarca d\u00fczenlenecek d\u00f6viz al\u0131m belgelerinde yer alacak yabanc\u0131 paran\u0131n ABD dolar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 hesaplan\u0131rken, i\u015fleme konu d\u00f6viz kuru esas al\u0131n\u0131r.\u201d<\/p>\n
Buna g\u00f6re;<\/p>\n
Yabanc\u0131 ger\u00e7ek ki\u015filerin gayrimenkul ediniminde, gayrimenkul\u00fcn al\u0131c\u0131, sat\u0131c\u0131, vekilleri veya temsilcileri taraf\u0131ndan sat\u0131n al\u0131nmadan \u00f6nce ABD Dolar\u0131 veya kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz olarak Merkez Bankas\u0131na sat\u0131lmak \u00fczere bir banka nezdindeki sat\u0131\u015f bedeli ve Banka taraf\u0131ndan d\u00fczenlenecek \u201cD\u00f6viz Al\u0131m Belgesi\u201d. sat\u0131\u015f i\u015fleminden \u00f6nce Tapu M\u00fcd\u00fcrl\u00fc\u011f\u00fc'ne ibraz edilmelidir.<\/p>\n
D\u00f6viz Al\u0131m Belgesinde; ad\u0131na d\u00f6viz bozduran ki\u015finin en az ad\u0131, soyad\u0131, pasaport numaras\u0131 veya yabanc\u0131 kimlik numaras\u0131, sat\u0131n al\u0131nan d\u00f6vizin ABD Dolar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 (her hal\u00fckarda TL kar\u015f\u0131l\u0131\u011f\u0131 olarak) ve \u201cSermaye Hareketleri Genelgesi\u201d \u201d bu i\u015flemin. \u201cKanun'un 13. maddesi\u201d kapsam\u0131nda yap\u0131ld\u0131\u011f\u0131na dair a\u00e7\u0131klama bulunmal\u0131d\u0131r.<\/p>\n
\u0130lgi genelgesinin 13. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda (b) \u201c\u0130lgili ki\u015filer tapu ba\u015fvurusunda sat\u0131\u015f bedeli ile d\u00f6vizin bir bankaya sat\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterir d\u00f6viz al\u0131m belgesini ibraz etmek zorundad\u0131r. i\u015flemler. beyan." Resmi belgenin \u201cD\u00f6viz Al\u0131m Belgesi\u201dnde g\u00f6sterilen TL de\u011feri \u00fczerinden d\u00fczenlendi\u011fi s\u00f6ylendi\u011fi i\u00e7in,<\/p>\n
Bu nedenle beyan edilen de\u011fer \u00fczerinden d\u00f6viz sat\u0131\u015f tutar\u0131nda gayrimenkul sat\u0131\u015f\/sat\u0131\u015f vaadi, s\u00f6zle\u015fme bedeli d\u0131\u015f\u0131nda herhangi bir \u00f6deme kalemi (komisyon, gider vb.) bulunmad\u0131\u011f\u0131n\u0131,<\/p>\n
Resmi senette (sat\u0131\u015f i\u00e7in) beyan edilen de\u011fer bu d\u00fczenlemeler kapsam\u0131nda bankaya yap\u0131laca\u011f\u0131ndan, d\u00f6viz sat\u0131\u015f tutar\u0131na \u00f6zel dikkat g\u00f6sterilmeli;<\/p>\n
Gerekli.<\/p>\n
Bu d\u00fczenleme sonucunda, tapuda veya noterde d\u00fczenlenecek sat\u0131\u015f resmi senedinde d\u00fczenlenen sat\u0131\u015f vaadi s\u00f6zle\u015fmesinin de\u011ferine ili\u015fkin olarak d\u00f6viz hesab\u0131 yap\u0131lmayacak ve \u201cD\u00f6viz Al\u0131m Belgesi\u201d d\u00fczenlenecektir. de\u011ferlemede esas al\u0131n\u0131r.<\/p>\n
\u00d6te yandan, kambiyo mevzuat\u0131 uyar\u0131nca, yabanc\u0131 ger\u00e7ek ki\u015filerin al\u0131c\u0131 s\u0131fat\u0131yla taraf olduklar\u0131 gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmeleri d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak d\u00fczenlenebilmektedir.<\/p>\n
Bu kapsamda gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmesi, d\u00f6viz veya d\u00f6vize endeksli s\u00f6zle\u015fmeler a\u00e7\u0131s\u0131ndan bir gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmesi olarak de\u011ferlendirilmeli; Yabanc\u0131 ger\u00e7ek ki\u015filerin sat\u0131c\u0131 oldu\u011fu (al\u0131c\u0131n\u0131n T\u00fcrk vatanda\u015f\u0131 veya T\u00fcrk \u015firketi oldu\u011fu) gayrimenkul sat\u0131\u015f veya sat\u0131\u015f vaadi s\u00f6zle\u015fmelerinde bedelin T\u00fcrk Liras\u0131 olarak belirlenmesi zorunludur.<\/p>\n
Bu itibarla, yabanc\u0131 ger\u00e7ek ki\u015filerin USD veya di\u011fer d\u00f6viz cinsinden sat\u0131\u015f vaadi i\u015flemlerinde \u201cD\u00f6viz Al\u0131m Senedi\u201dnde yer alan T\u00fcrk Liras\u0131 de\u011feri esas al\u0131nacakt\u0131r.<\/p>\n
Ancak bu sirk\u00fcler yay\u0131m\u0131 tarihinden \u00f6nce sat\u0131\u015f bedelinin al\u0131c\u0131n\u0131n hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131 hallerde bedel kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz bozdurulamaz ve bu durumun onayl\u0131 banka dekontu ile belgelenmesi halinde, d\u00f6viz al\u0131m belgesi talep edilmesine gerek yoktur.<\/p>\n
Bu durumda resmi senette belirtilecek sat\u0131\u015f bedelinin, al\u0131c\u0131n\u0131n hesab\u0131na yat\u0131r\u0131lan de\u011ferden d\u00fc\u015f\u00fck olmamas\u0131 ve al\u0131c\u0131n\u0131n hesab\u0131na d\u00f6viz cinsinden \u00f6deme yap\u0131lmas\u0131 durumunda T\u00fcrk Liras\u0131 de\u011feri olmas\u0131 gerekir. dekontun d\u00fczenlendi\u011fi tarihteki bir \u00f6nceki Merkez Bankas\u0131 efektif sat\u0131\u015f kuru \u00fczerinden bulunur. (\u00d6rne\u011fin gayrimenkul\u00fcn sat\u0131\u015f bedeli 1.000.000 \u20ba 11.11.2021 tarihli ve 500.000 \u20ba 15.12.2021 tarihli dekontlarla yat\u0131r\u0131l\u0131rsa resmi senet bedeli 1.500.000 \u20ba, 100.000 \u20ba ile yat\u0131r\u0131lanlar i\u00e7in ise resmi senet bedeli olacakt\u0131r.) 11.11.2021 tarihli USD ve 15.12.2021 tarihli 50.000 USD fi\u015f, 100.000 x 9 ,8135 (10.11.2021 tarihli MB Oran\u0131) = 981.350 + 50.000 x 14.2213 (14.12.2021 tarihli MB Oran\u0131) = 711. 065 \u20ba olan 1.692.415 \u20ba toplam)<\/p>\n
\u00d6te yandan, sadece bu genelgenin yay\u0131m\u0131ndan \u00f6nce havalenin yap\u0131ld\u0131\u011f\u0131 ve d\u00f6viz al\u0131m belgesi d\u00fczenlenemedi\u011fi durumlarda; Sat\u0131\u015f bedeli olarak al\u0131c\u0131n\u0131n hesab\u0131na yat\u0131r\u0131lan tutardan daha fazla bir tutar\u0131n g\u00f6sterilmesi durumunda, aradaki fark kadar d\u00f6vizin Merkez Bankas\u0131na sat\u0131lmak \u00fczere bozduruldu\u011funa dair d\u00f6viz al\u0131m belgesi istenecektir.<\/p>\n
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