Taşınmaz ve iştirak hissesi

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Taşınmaz ve iştirak hissesi satış kazancını fona almayı unutmayın

Taşınmaz ve iştirak hissesi satışından elde edilen kazançların %75’i belli koşullar çerçevesinde kurumlar vergisinden istisna. Yasa gereği, satıştan elde edilen kazancın istisnadan yararlanan kısmının, pasifte özel bir fon hesabına alınması, bu işlemin de beyannamenin verildiği tarihe kadar yapılması gerekiyor. Sürenin uzun olması bazen ihmali de beraberinde getiriyor ve basit bir muhasebe işlemi ciddi sonuçlar doğurabiliyor. Önerim, 2018 yılı defterlerinde ilk yapılacak kayıtlardan birisi bu olmalı, istisna kazanç tutarı özel bir fon hesabına alınmalı.

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