Dar Mükellef Kurumların Sahibi Olduğu Taşınmazların Satışlarından Elde Edilen Kazancın Vergilendirilmesi

Institutions that have limited liability to tax need real estate to carry out their activities in Turkey, and they acquire real estate under various conditions. They may sell the immovables they have acquired for different reasons, such as decrease in their activities and the loss of their needs. As a result of this sale transaction made by institutions that have limited liability to tax, profits are obtained and these gains must be taxed. It is important to determine which type of income this income enters in the fulfillment of the taxation process. Because the taxation process varies according to the relevant income type. As can be seen in the study, the gains obtained from the sales of real estate owned by non-resident corporations are sometimes considered as commercial gains and in some cases as value increase gains. At this point, this study aims to determine which income type will be included in this income obtained by institutions that have limited liability to tax due to its importance. In this direction, the study has been handled in four sections, and in the first and second sections, a general evaluation has been made for the acquisition of real estate and the determination of the earnings of institutions that have limited liability to tax, respectively. Then, in the third and fourth sections, the subject is evaluated in terms of commercial gain and value increase gain.