GVK\u2019n\u0131n 61. maddesine g\u00f6re \u00fccret; i\u015fverene tabi ve belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatler \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r. Mezk\u00fbr maddenin devam\u0131nda ise i\u015fverenler taraf\u0131ndan hizmet erbab\u0131na \u00f6denen \u00fccretin; \u00f6denek, tazminat, kasa tazminat\u0131, tahsisat, zam, avans, aidat, huzur hakk\u0131, prim, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka adlar alt\u0131nda \u00f6denmi\u015f olmas\u0131 veya bir ortakl\u0131k m\u00fcnasebeti niteli\u011finde olmamak \u015fart\u0131 ile kazanc\u0131n belli bir y\u00fczdesi \u015feklinde tayin edilmi\u015f bulunmas\u0131 mahiyetini de\u011fi\u015ftirmeyece\u011fi belirtilmi\u015ftir. S\u00f6z konusu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n 6 numaral\u0131 bendinde \u00f6zellikle sporculara transfer \u00fccreti veya sair adlarla yap\u0131lan \u00f6demeler ve sa\u011flanan menfaatlerin \u00fccret oldu\u011fu ayr\u0131ca belirtilmi\u015ftir.<\/p>\n\n\n\n
Bu kapsamda \u00f6zellikle sporcular ad\u0131na ev al\u0131nmas\u0131 veya kiralanmas\u0131, \u00e7ocuklar\u0131n\u0131n e\u011fitim masraflar\u0131n\u0131n \u00f6denmesi, sporculara araba verilmesi veya sporcular\u0131n seyahat biletlerinin kar\u015f\u0131lanmas\u0131 ile sporculara ayl\u0131k \u00fccret, ba\u015far\u0131 primi, ma\u00e7 ba\u015f\u0131 \u00fccreti, imza paras\u0131, imaj hakk\u0131 bedeli harcamas\u0131 \u015feklinde ger\u00e7ekle\u015ftirilen \u00f6demeler ve sa\u011flanan menfaatler \u00fccret kapsam\u0131nda de\u011ferlendirilmektedir.<\/p>\n\n\n\n
267 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011finin \u201c\u00dccretlerin nakit d\u0131\u015f\u0131ndaki \u00f6deme ara\u00e7lar\u0131 vas\u0131tas\u0131yla yap\u0131lmas\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fc nezdinde sporcu \u00fccretlerinin nakit d\u0131\u015f\u0131nda \u00f6rne\u011fin gayrimenkul veya ta\u015f\u0131t ve benzeri ay\u0131n \u015fekilde yap\u0131lmas\u0131 halinde, Gelir Vergisi Kanununun 63\u2019\u00fcnc\u00fc maddesinin son f\u0131kras\u0131 uyar\u0131nca \u00fccretin safi tutar\u0131; Verilen ay\u0131nlar, verildi\u011fi g\u00fcn ve yerdeki ortalama perakende fiyatlar\u0131na g\u00f6re,<\/em> Konut tedariki ve sair suretle sa\u011flanan menfaatler ise, konutun emsal kiras\u0131na veya menfaatin emsal bedeline g\u00f6re, tespit edilecektir.<\/em><\/p>\n\n\n\n Sporcular\u0131n elde etti\u011fi gelirlerin mevcut duruma g\u00f6re vergilendirilmesi, \u00fccretlerin vergilendirilmesine ili\u015fkin genel esaslardan farkl\u0131l\u0131k arz etmektedir. Genel olarak \u00e7al\u0131\u015fanlara \u00f6denen \u00fccretler, GVK\u2019n\u0131n 94. maddesine g\u00f6re artan oranl\u0131 vergi tarifesine g\u00f6re tevkif suretiyle vergilendirilirken, sporculara yap\u0131lan \u00f6demeler ise GVK\u2019n\u0131n ge\u00e7ici 72. maddesine g\u00f6re sabit oranlar \u00fczerinden tevkif suretiyle vergilendirilmektedir.<\/p>\n\n\n\n 311 numaral\u0131 Gelir Vergisi Genel Tebli\u011fi uyar\u0131nca 1\/11\/2019 tarihinden \u00f6nce akdedilerek ge\u00e7erlilik kazanm\u0131\u015f s\u00f6zle\u015fmeler ile 1\/11\/2019 tarihinden sonra s\u00fcre ve \u00fccreti etkilemeyecek \u015fekilde yap\u0131lan de\u011fi\u015fikliklere ba\u011fl\u0131 s\u00f6zle\u015fmelerde GVK\u2019n\u0131n ge\u00e7ici 72. maddesine g\u00f6re;<\/p>\n\n\n\n a) Lig usul\u00fcne tabi spor dallar\u0131nda;<\/p>\n\n\n\n 1) En \u00fcst ligdekiler i\u00e7in % 15,<\/p>\n\n\n\n 2) En \u00fcst alt\u0131 ligdekiler i\u00e7in % 10,<\/p>\n\n\n\n 3) Di\u011fer liglerdekiler i\u00e7in % 5,<\/p>\n\n\n\n b) Lig usul\u00fcne tabi olmayan spor dallar\u0131ndaki sporculara yap\u0131lan \u00f6demeler ile milli sporculara uluslararas\u0131 m\u00fcsabakalara kat\u0131lmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerden % 5,<\/p>\n\n\n\n oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacakt\u0131r. <\/p>\n\n\n\n Yine 311 Numaral\u0131 Gelir Vergisi Ge\u221anel Tebli\u011fi uyar\u0131nca 1\/11\/2019 tarihinden sonra s\u00f6zle\u015fme d\u00fczenlenerek ge\u00e7erlilik kazanan veya 1\/11\/2019 tarihinden \u00f6nce imzalanmakla birlikte bu tarihten sonra (s\u00fcre uzat\u0131m\u0131 veya \u00fccreti etkileyen de\u011fi\u015fiklikler gibi nedenlerle) yenilenen sporcu s\u00f6zle\u015fmelerine istinaden 1\/1\/2020 tarihinden itibaren yap\u0131lan \u00fccret \u00f6demelerinde ise lig usul\u00fcne tabi spor dallar\u0131nda en \u00fcst ligde yer alan sporcular i\u00e7in tevkifat oran\u0131 %20\u2019ye \u00e7\u0131kar\u0131lm\u0131\u015f olup di\u011fer sporculara yap\u0131lan \u00f6demeler nezdinde ise tevkifat oranlar\u0131nda bir de\u011fi\u015fikli\u011fe gidilmemi\u015ftir.<\/p>\n\n\n\n 1\/11\/2019 tarihinden sonra akdedilerek ge\u00e7erlilik kazanan veya 1\/11\/2019 tarihinden \u00f6nce imzalanmakla birlikte bu tarihten sonra (s\u00fcre uzat\u0131m\u0131 veya \u00fccreti etkileyen de\u011fi\u015fiklikler gibi nedenlerle) yenilenen sporcu s\u00f6zle\u015fmelerine istinaden, t\u00fcm sporcular taraf\u0131ndan 1\/1\/2020 tarihinden itibaren elde edilen \u00fccret gelirleri toplam\u0131n\u0131n, GVK\u2019n\u0131n 103. maddesinde yaz\u0131l\u0131 tarifenin d\u00f6rd\u00fcnc\u00fc diliminde yer alan tutar\u0131 (2020 y\u0131l\u0131 i\u00e7in 600.000 TL-2021 y\u0131l\u0131 i\u00e7in 650.000 TL-2022 y\u0131l\u0131 i\u00e7in 880.000 TL-2023 y\u0131l\u0131 i\u00e7in 1.900.000 TL-2024 y\u0131l\u0131 i\u00e7in 3.000.000 TL) a\u015fmas\u0131 halinde ise bu gelirlerin y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan edilmesi gerekecektir.<\/p>\n\n\n\n Ayr\u0131ca 1\/11\/2019 tarihinden \u00f6nce akdedilerek ge\u00e7erlilik kazanan ve yine bu tarihten sonra s\u00fcre uzat\u0131m\u0131 veya \u00fccreti etkileyen bir de\u011fi\u015fiklik yap\u0131lmayan s\u00f6zle\u015fmeler sona erinceye kadar, bu s\u00f6zle\u015fmeler kapsam\u0131nda elde edilen \u00fccret gelirleri i\u00e7in tutar\u0131 ne olursa olsun beyanname verilmeyecek ve di\u011fer gelirler dolay\u0131s\u0131yla beyanname verilmesi halinde de bu gelirler beyannameye d\u00e2hil edilmeyecektir.<\/p>\n\n\n\n Sporcular taraf\u0131ndan elde edilen \u00fccret gelirleri nedeniyle beyanname verilmemesi durumunda ise tevkif suretiyle \u00f6denen vergiler nihai vergi olacakt\u0131r. Y\u0131ll\u0131k beyanname verilmesi durumunda ise GVK\u2019n\u0131n Ge\u00e7ici 72. maddesi uyar\u0131nca kesilen vergilerin, vergi dairesine yat\u0131r\u0131lm\u0131\u015f olmas\u0131 \u015fart\u0131yla hesaplanan gelir vergisinden mahsup edilebilmesi m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n\n\n\n \u00d6rnek-1: <\/strong>Lig usul\u00fcne tabi spor dallar\u0131nda en \u00fcst ligde faaliyet g\u00f6steren (A) Spor Kul\u00fcb\u00fcnde g\u00f6rev yapan futbolcu Bay (B)\u2019nin 1\/7\/2018 tarihinde imzalad\u0131\u011f\u0131 3 y\u0131ll\u0131k, futbolcu Bay (C)\u2019nin ise 10\/1\/2020 tarihinde imzalad\u0131\u011f\u0131 5 y\u0131ll\u0131k sporcu s\u00f6zle\u015fmesi bulunmaktad\u0131r.<\/p>\n\n\n\n (A) Spor Kul\u00fcb\u00fc taraf\u0131ndan Bay (B)\u2019ye s\u00f6zle\u015fme s\u00fcresinin sonuna kadar yap\u0131lan \u00fccret \u00f6demeleri \u00fczerinden %15 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacak, Bay (C)\u2019ye yap\u0131lan \u00fccret \u00f6demeleri \u00fczerinden ise s\u00f6zle\u015fmenin 1\/11\/2019 tarihinden sonra akdedilmesi nedeniyle %20 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacakt\u0131r.<\/p>\n\n\n\n \u00d6rnek-2:<\/strong> <\/strong>Lig usul\u00fcne tabi spor dallar\u0131nda en \u00fcst ligde faaliyet g\u00f6steren (D) Spor Kul\u00fcb\u00fcnde g\u00f6rev yapan basketbolcu Bay (E)\u2019nin, 1\/7\/2019 tarihinde 3 y\u0131ll\u0131k s\u00f6zle\u015fmesi bulunmakta olup, Bay (E)\u2019nin s\u00f6zle\u015fmesi 1\/7\/2020 tarihinde \u00fccret de\u011fi\u015fikli\u011fi nedeniyle yenilenmi\u015ftir.<\/p>\n\n\n\n (D) Spor Kul\u00fcb\u00fc taraf\u0131ndan Bay (E)\u2019ye 1\/7\/2019-30\/6\/2020 tarihleri aras\u0131nda yap\u0131lan \u00fccret \u00f6demeleri \u00fczerinden %15 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacak, 1\/11\/2019 tarihinden sonra yap\u0131lan s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi nedeniyle 1\/7\/2020 tarihinden itibaren yap\u0131lacak \u00fccret \u00f6demelerinden ise %20 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacakt\u0131r.<\/p>\n\n\n\n \u00d6rnek-3:<\/strong> Lig usul\u00fcne tabi spor dallar\u0131nda en \u00fcst ligde faaliyet g\u00f6steren (I) Spor Kul\u00fcb\u00fcnde g\u00f6rev yapan voleybolcu Bayan (\u0130)\u2019nin, 1\/7\/2018 tarihinde akdedilerek ge\u00e7erlilik kazanan 3 y\u0131ll\u0131k s\u00f6zle\u015fmesi bulunmakta olup, Bayan (\u0130)\u2019nin s\u00f6zle\u015fmesi 1\/7\/2020 tarihinde \u00fccret ve s\u00fcre uzat\u0131m\u0131 de\u011fi\u015fikli\u011fi nedeniyle yenilenmi\u015ftir. Bayan (\u0130)\u2019ye 1\/7\/2020 tarihinden itibaren 800.000 TL \u00fccret ve benzeri \u00f6deme yap\u0131lm\u0131\u015f ve bu \u00f6demeler \u00fczerinden 160.000 TL gelir vergisi tevkifat\u0131 yap\u0131lm\u0131\u015ft\u0131r. (I) Spor Kul\u00fcb\u00fc, \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00fccret gelirleri \u00fczerinden tevkif etti\u011fi vergilerin yar\u0131s\u0131n\u0131 vergi dairesine yat\u0131rm\u0131\u015f, kalan\u0131n\u0131 yat\u0131rmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n (I) Spor Kul\u00fcb\u00fc taraf\u0131ndan Bayan (\u0130)\u2019ye 1\/7\/2018-30\/6\/2020 tarihleri aras\u0131nda yap\u0131lan \u00fccret \u00f6demeleri \u00fczerinden %15 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacak ve yap\u0131lan gelir vergisi tevkifatlar\u0131 nihai vergi olacakt\u0131r. Bu gelirler i\u00e7in tutar\u0131 ne olursa olsun y\u0131ll\u0131k beyanname verilmeyecektir.<\/p>\n\n\n\n (I) Spor Kul\u00fcb\u00fc taraf\u0131ndan Bayan (\u0130)\u2019ye 1\/11\/2019 tarihinden sonra yap\u0131lan s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi nedeniyle 1\/7\/2020 tarihinden itibaren yap\u0131lacak \u00fccret \u00f6demelerinden ise %20 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131lacak ve \u00fccret gelirleri toplam\u0131n\u0131n 193 say\u0131l\u0131 Kanunun 103. maddesinde yaz\u0131l\u0131 tarifenin d\u00f6rd\u00fcnc\u00fc diliminde yer alan tutar\u0131 (2020 y\u0131l\u0131 i\u00e7in 600.000 TL) a\u015fmas\u0131 nedeniyle, bu gelirler y\u0131ll\u0131k beyannameyle de beyan edilecektir. Y\u0131l i\u00e7inde kesilen vergilerin yar\u0131s\u0131 vergi dairesine yat\u0131r\u0131lm\u0131\u015f oldu\u011fundan, beyanname \u00fczerinden hesaplanan gelir vergisinden de Bayan (\u0130)\u2019ye yap\u0131lan \u00f6demeler \u00fczerinden kesilen vergilerin yar\u0131s\u0131 (80.000 TL) mahsup edilebilecektir.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" GVK\u2019n\u0131n 61. maddesine g\u00f6re \u00fccret; i\u015fverene tabi ve belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1569","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1569"}],"version-history":[{"count":1,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1569\/revisions"}],"predecessor-version":[{"id":1570,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1569\/revisions\/1570"}],"wp:attachment":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}