{"id":10,"date":"2026-09-13T18:54:24","date_gmt":"2026-09-13T15:54:24","guid":{"rendered":"https:\/\/www.sirketbaz.com\/Blog\/?p=10"},"modified":"2026-09-13T18:54:24","modified_gmt":"2026-09-13T15:54:24","slug":"sahis-sirketinde-esin-adina-kayitli-aracin-yakit-gideri-nasil-yazilir-icra-riski-ve-net-kazanc-rehberi","status":"publish","type":"post","link":"https:\/\/www.sirketbaz.com\/Blog\/sahis-sirketinde-esin-adina-kayitli-aracin-yakit-gideri-nasil-yazilir-icra-riski-ve-net-kazanc-rehberi","title":{"rendered":"\u015eah\u0131s \u015eirketinde E\u015fin Ad\u0131na Kay\u0131tl\u0131 Arac\u0131n Yak\u0131t Gideri Nas\u0131l Yaz\u0131l\u0131r? (\u0130cra Riski ve Net Kazan\u00e7 Rehberi)"},"content":{"rendered":"

Bir\u00e7ok \u015fah\u0131s \u015firketi sahibi, g\u00fcnl\u00fck i\u015flerinde ve ticari faaliyetlerinde e\u015finin \u00fczerine kay\u0131tl\u0131 olan binek arac\u0131 kullan\u0131yor. Ancak ay sonunda akaryak\u0131t istasyonundan al\u0131nan fi\u015fleri muhasebeye iletmek istendi\u011finde vergi mevzuat\u0131n\u0131n kat\u0131 kurallar\u0131yla kar\u015f\u0131la\u015f\u0131l\u0131yor: Ruhsat\u0131 \u015firkete veya i\u015fletme sahibine ait olmayan bir arac\u0131n giderleri do\u011frudan vergiden d\u00fc\u015f\u00fclemez.<\/b><\/p>\n

Peki, mevcut icra veya haciz riskleri nedeniyle arac\u0131 kendi \u00fczerinize alam\u0131yorsan\u0131z ne yapmal\u0131s\u0131n\u0131z? E\u015finizden ara\u00e7 kiralamak ger\u00e7ekten avantajl\u0131 m\u0131, yoksa astar\u0131 y\u00fcz\u00fcnden pahal\u0131ya m\u0131 gelir? \u0130\u015fte ad\u0131m ad\u0131m yasal zemin, risk analizi ve net maliyet hesab\u0131.<\/p>\n

1. Arac\u0131 Kendi \u00dczerinize Almak Neden Tehlikeli Olabilir?<\/h3>\n

\u015eah\u0131s \u015firketlerinde \u015firket t\u00fczel ki\u015fili\u011fi ile kurucunun \u015fahsi mal varl\u0131\u011f\u0131 hukuken birdir. Dolay\u0131s\u0131yla \u015fahs\u0131n\u0131z ad\u0131na a\u00e7\u0131k icra dosyalar\u0131 veya bor\u00e7lar bulunuyorsa, arac\u0131 e\u015finizden noter sat\u0131\u015f\u0131 ile devral\u0131p \u015firket aktifine kaydetti\u011finiz anda sistem (UYAP) \u00fczerinden araca an\u0131nda haciz ve yakalama \u015ferhi<\/b> i\u015flenir.<\/p>\n

Trafikte ba\u011flanma riski do\u011furan bu y\u00f6ntem yerine, m\u00fclkiyeti tamamen e\u015finizin \u00fczerinde b\u0131rakarak yasal bir kullan\u0131m hakk\u0131 olu\u015fturmak tek g\u00fcvenli yoldur.<\/p>\n

2. Yasal \u00c7\u00f6z\u00fcm: E\u015fler Aras\u0131 Binek Ara\u00e7 Kira S\u00f6zle\u015fmesi<\/h3>\n

Gelir Vergisi Kanunu uyar\u0131nca, i\u015fletme envanterine kay\u0131tl\u0131 olmayan binek ara\u00e7lar\u0131n masraflar\u0131n\u0131 (yak\u0131t, bak\u0131m, otoyol vb.) yasal olarak gider g\u00f6sterebilmenin yolu resmi kira s\u00f6zle\u015fmesidir<\/b>.<\/p>\n

Burada en s\u0131k yap\u0131lan hata, piyasadaki filo kiralama \u015firketlerinin ayl\u0131k 60.000 \u2013 70.000 TL gibi ticari rayi\u00e7lerini baz almakt\u0131r:<\/p>\n

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    S\u00f6zle\u015fmeye ayl\u0131k 60.000 TL yazarsan\u0131z, her ay devlete 12.000 TL stopaj (%20)<\/b> \u00f6demek zorunda kal\u0131rs\u0131n\u0131z ve yak\u0131ttan elde edece\u011finiz avantaj tamamen zarara d\u00f6n\u00fc\u015f\u00fcr.<\/p>\n<\/li>\n

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    E\u015finiz y\u00fcksek tutarl\u0131 Gayrimenkul Sermaye \u0130rad\u0131 (GMS\u0130) beyannamesi vermek zorunda kal\u0131r.<\/p>\n<\/li>\n

  • \n

    \u015eirketten e\u015fe d\u00fczenli y\u00fcksek para \u00e7\u0131k\u0131\u015f\u0131, alacakl\u0131 vekillerinin “mal\/para ka\u00e7\u0131rma” gerek\u00e7esiyle tasarrufun iptali davas\u0131 a\u00e7mas\u0131na zemin haz\u0131rlar.<\/p>\n<\/li>\n<\/ul>\n

    Do\u011fru Yakla\u015f\u0131m (Emsal Kira Bedeli):<\/b><\/p>\n

    Mevzuata g\u00f6re binek ara\u00e7larda asgari emsal kira bedeli, arac\u0131n kasko de\u011ferinin y\u0131ll\u0131k %5<\/b>‘idir. \u00d6rne\u011fin 250.000 \u2013 300.000 TL piyasa de\u011ferine sahip 2011 model bir ara\u00e7 i\u00e7in ayl\u0131k 1.200 TL \u2013 1.500 TL<\/b> civar\u0131nda bir kira bedeli belirlemek hem Gelir \u0130daresi hem de stopaj dengesi a\u00e7\u0131s\u0131ndan en ideal yoldur.<\/p>\n

    3. Ayl\u0131k 6.000 TL Yak\u0131t Harcamas\u0131n\u0131n Net Getiri Tablosu<\/h3>\n

    Binek ara\u00e7larda gider k\u0131s\u0131tlamas\u0131 kural\u0131 gere\u011fince, fi\u015fteki tutar\u0131n ve KDV’nin en fazla %70’i<\/b> gider kabul edilir (%30’luk k\u0131s\u0131m KKEG say\u0131l\u0131r). Ayl\u0131k 1.200 TL kira bedeli ve 6.000 TL yak\u0131t t\u00fcketimi \u00fczerinden net tablo \u015f\u00f6yledir:<\/p>\n\n\n\n\n\n\n\n\n
    Kalem<\/strong><\/td>\nHesaplama<\/strong><\/td>\nAyl\u0131k Etki<\/strong><\/td>\n<\/tr>\n<\/thead>\n
    KDV Avantaj\u0131<\/b><\/span><\/td>\n6.000 TL’lik yak\u0131t\u0131n KDV’sinin %70’i<\/span><\/td>\n+700 TL<\/b><\/span><\/td>\n<\/tr>\n
    Gelir Vergisi Tasarrufu<\/b><\/span><\/td>\nKDV hari\u00e7 matrah indiriminin vergi kar\u015f\u0131l\u0131\u011f\u0131 (~%27 dilim)<\/span><\/td>\n+945 TL<\/b><\/span><\/td>\n<\/tr>\n
    \u00d6denecek Kira Stopaj\u0131<\/b><\/span><\/td>\n1.200 TL kira bedeli \u00fczerinden %20 muhtasar<\/span><\/td>\n-240 TL<\/b><\/span><\/td>\n<\/tr>\n
    Net Ayl\u0131k Tasarruf<\/b><\/span><\/td>\nT\u00fcm vergiler ve stopaj sonras\u0131 kalan<\/span><\/td>\n+1.405 TL<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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      Y\u0131ll\u0131k Toplam Net Kazan\u00e7:<\/b> Yakla\u015f\u0131k 16.860 TL<\/b><\/p>\n<\/li>\n

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      E\u015fin Vergi Durumu:<\/b> Y\u0131ll\u0131k br\u00fct kira geliri yasal beyan s\u0131n\u0131r\u0131n\u0131n \u00e7ok alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in e\u015finize herhangi bir ek gelir vergisi \u00e7\u0131kmaz.<\/p>\n<\/li>\n

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      Haciz Korumas\u0131:<\/b> M\u00fclkiyet e\u015fte kald\u0131\u011f\u0131 i\u00e7in arac\u0131n a\u00e7\u0131k icra dosyalar\u0131ndan etkilenme riski s\u0131f\u0131rlan\u0131r.<\/p>\n<\/li>\n<\/ul>\n

      4. Uygulama Ad\u0131mlar\u0131<\/h3>\n
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      1. \n

        S\u00f6zle\u015fmeyi Haz\u0131rlay\u0131n:<\/b> Mali m\u00fc\u015favirinizle birlikte arac\u0131n kasko de\u011ferinin %5’ine denk gelen emsal bedelle (ayl\u0131k 1.200 \u2013 1.500 TL) 1 sayfal\u0131k “Binek Ara\u00e7 Kira S\u00f6zle\u015fmesi” d\u00fczenleyin.<\/p>\n<\/li>\n

      2. \n

        Damga Vergisini Yat\u0131r\u0131n:<\/b> S\u00f6zle\u015fmenin c\u00fczi damga vergisini beyan edin.<\/p>\n<\/li>\n

      3. \n

        Fi\u015fleri \u015eirket Bilgileriyle Al\u0131n:<\/b> Akaryak\u0131t al\u0131rken pompa g\u00f6revlisine \u015firket vergi numaran\u0131z\u0131 girterek plakan\u0131n yaz\u0131l\u0131 oldu\u011fu fi\u015fleri d\u00fczenli olarak muhasebenize iletin.<\/p>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

        Bir\u00e7ok \u015fah\u0131s \u015firketi sahibi, g\u00fcnl\u00fck i\u015flerinde ve ticari faaliyetlerinde e\u015finin \u00fczerine kay\u0131tl\u0131 olan binek arac\u0131 kullan\u0131yor. Ancak ay sonunda akaryak\u0131t istasyonundan al\u0131nan fi\u015fleri muhasebeye iletmek istendi\u011finde vergi mevzuat\u0131n\u0131n kat\u0131 kurallar\u0131yla kar\u015f\u0131la\u015f\u0131l\u0131yor: Ruhsat\u0131 \u015firkete veya i\u015fletme sahibine ait olmayan bir arac\u0131n giderleri do\u011frudan vergiden d\u00fc\u015f\u00fclemez. Peki, mevcut icra veya haciz riskleri nedeniyle arac\u0131 kendi \u00fczerinize alam\u0131yorsan\u0131z […]<\/p>\n","protected":false},"author":1,"featured_media":12,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[9,6,5,8,4,10,7,3],"class_list":["post-10","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-akaryakit-gider-gosterme","tag-arac-kira-stopaji","tag-binek-arac-gider-kisitlamasi","tag-emsal-kira-bedeli-hesaplama","tag-esin-adina-araci-sirket-gideri-gosterme","tag-gelir-vergisi-arac-masrafi","tag-icralik-sahis-sirketi-arac-kullanimi","tag-sahis-sirketi-arac-kiralama"],"_links":{"self":[{"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/posts\/10","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/comments?post=10"}],"version-history":[{"count":1,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/posts\/10\/revisions"}],"predecessor-version":[{"id":11,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/posts\/10\/revisions\/11"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/media\/12"}],"wp:attachment":[{"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/media?parent=10"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/categories?post=10"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sirketbaz.com\/Blog\/wp-json\/wp\/v2\/tags?post=10"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}