Öz
Various tax liabilities are applied in the purchase and sale of real estate, the most common of which is the real estate transfer tax. Real estate transfer tax, which is included in tax systems with different names in the world, is applied for once upon the transfer of the real estate. In Turkey, a title deed fee is applied as a tax liability similar to this tax and there is no real estate transfer tax or another tax with a similar name seperately. However, the title deed fee is very similar to real estate transfer tax in terms of the purpose and form of application. Both real estate transfer tax and the title deed fee are collected in order to bear the costs of the transfer of the real estate. On the other hand, although the tax rate can rise up to 15% in some countries, it is generally applied close to the rate of the title deed fee. In the study, real estate transfer tax has been examined in line with the world samples by comparing with the title deed fee application in our country and some suggestions have been presented within the framework of real estate transfer tax in order to apply the title deed fee more effectively.
Anahtar Kelimeler
Real estate transfer real estate transfer tax the title deed fee.
Kaynakça
- Credit Suisse (2021). The sale of a house results in real estate gains tax. https://www.credit-suisse.com/ch/en/articles/private-banking/gewinn-beim-hausverkauf-diese-steuer-ist-zu-zahlen-201901.html (Erişim tarihi: 28 Nisan 2022).
- Çiçek, S. ve Karaca, C. (2018). Gayrimenkul Değerleme Sistemi ile Tapu Harcı ve Emlak Vergisi Kaybının Önlenmesi. I. Uluslararası İnsan ve Toplum Bilimleri Araştırmaları Kongresi, 23-25 Kasım 2018, 1039-1046.
- Çiftçioğlu, M. (2022). Tapu Harcının Kelebek Etkisi. Dünya Gazetesi, 21 Nisan 2022. https://www.dunya.com/kose-yazisi/tapu-harcinin-kelebek-etkisi/655726 (Erişim tarihi: 17 Mayıs 2022).
- European Commission (2014). Cross-country Review of Taxes on Wealth and Transfers of Wealth, Specific Contract No8 TAXUD/2013/DE/335 Based on Framework Contract No TAXUD/2012/CC/117.
- European Commission. Taxation and Customs Union, Transfer Tax. https://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=264/1424159142&taxType=Other+indirect+tax (Erişim tarihi: 27 Nisan 2022).
- EY (2021). Worldwide Estate and Inheritance Tax Guide 2021. https://www.ey.com/en_gl/tax-guides/worldwide-estate-and-inheritance-tax-guide (Erişim tarihi: 25 Ocak 2022).
- Fritzsche, C. ve Vandrei, L. (2016). The German Real Estate Transfer Tax: Evidence for Single-Family Home Transactions. Ifo Working Paper No. 232.
- HM Revenue & Customs (HMRC). Stamp Duty Land Tax. https://www.gov.uk/stamp-duty-land-tax/residential-property-rates (Erişim tarihi: 25 Nisan 2022).
- Inland Revenue Authority of Singapore (IRAS). Seller's Stamp Duty (SSD) for Residential Property. https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property (Erişim tarihi: 30 Nisan 2022).
- Jan-Hein (2021). Changes in Dutch real estate transfer tax as of 2021. Taxable, 16 Ocak 2021. https://taxable.nl/news/news-on-personal-tax/changes-in-dutch-real-estate-transfer-tax-as-of-2021/ (Erişim tarihi: 28 Nisan 2022).
- Kemezyte, E. (2021). No transfer tax for first-time buyers from 2021. Mister Mortgage, 26 Şubat 2021. https://www.mistermortgage.nl/no-transfer-tax-for-first-time-buyers-2021/ (Erişim tarihi: 28 Nisan 2022).
- Kurt, E. (2018). Emlak Vergisi Sisteminin Değerlendirilmesi ve Yeni Düzenleme Önerileri. İstanbul Ticaret Odası (İTO) / İstanbul Düşünce Akademisi (İDA), Yayın No: 2018-6, İstanbul.
- Martin, E. J. (2020). What are real estate transfer taxes? Bankrate, 6 Ekim 2020. https://www.bankrate.com/mortgages/real-estate-transfer-taxes/#:~:text=A%20real%20estate%20transfer%20tax%2C%20sometimes%20called%20a%20deed%20transfer,transferred%20to%20the%20new%20owner (Erişim tarihi: 21 Nisan 2022).
- New York State. Real Estate Transfer Tax. https://www.tax.ny.gov/bus/transfer/rptidx.htm (Erişim tarihi: 22 Nisan 2022).
- OECD (2021). Revenue Statistics 2021: The Initial Impact of Covid-19 on OECD Tax Revenues (1965-2020). OECD Publishing.
- Oesterhelt, S. ve Fracheboud, L. (2021). The Real Estate Investment Structure Taxation Review: Switzerland. The Law Reviews, 4 Temmuz 2021. https://thelawreviews.co.uk/title/the-real-estate-investment-structure-taxation-review/switzerland (Erişim tarihi: 28 Nisan 2022).
- Sovereign. Portugal Property Transfer Tax (IMT). https://www.sovereigngroup.com/portugal/private-clients/property-transfer-tax-imt/ (Erişim tarihi: 26 Nisan 2022).
- Pasternak, M. (2021). Canada: A New Frontier for Real Estate Investors. Investopedia, 4 Ağustos 2021. https://www.investopedia.com/articles/mortgages-real-estate/09/owning-real-estate-canada.asp#citation-3 (Erişim tarihi: 29 Nisan 2022).
- Petkova, K. ve Weichenrieder, A. J. (2017). Price and Quantity Effects of the German Real Estate Transfer Tax. Cesifo Working Paper No. 6538. https://www.econstor.eu/bitstream/10419/167524/1/cesifo1_wp6538.pdf (Erişim tarihi: 21 Nisan 2022).
- Petritz-Klar, M. ve Perl, M. J. (2014). Austria: Real estate transfer tax - new rules on the tax basis. Schönherr roadmap14. https://www.schoenherr.rs/uploads/tx_news/schoenherr_AT_Real_estate_transfer_tax.pdf (Erişim tarihi: 26 Nisan 2022).
- PricewaterhouseCoopers (PWC). Property Transfer Tax. Tax Guide 2021. https://www.pwc.pt/en/pwcinforfisco/tax-guide/2021/imt.html (Erişim tarihi: 30 Nisan 2022).
- PricewaterhouseCoopers. Worldwide Tax Summaries. https://taxsummaries.pwc.com/ (Erişim tarihi: 27 Nisan 2022).
- Theiss, W. (2020). Austrian Real Estate Taxation 101: Real Estate Transfer Tax on Asset Deals. Lexology, 13 Nisan 2020. https://www.lexology.com/library/detail.aspx?g=6edcfe00-26cb-4898-ba74-7156f7a4fecd (Erişim tarihi: 26 Nisan 2022).
- Walker, J. R. ve Crompton, J. L. (2005). A Review of Real-Estate Transfer Tax Legislation Enacted by 13 States and 3 Local Areas to Fund Parks and Conservation. Journal of Park and Recreation Administration, 23(3), 100-114. https://rpts.tamu.edu/wp-content/uploads/2020/09/A-Review-of-Real-Estate-Transfer-Tax-Legislation-Enacted-by-13-States-and-3-Local-Areas-to-Fund-Parks-and-Conservation.pdf (Erişim tarihi: 21 Nisan 2022).
- Tapu ve Kadastro Genel Müdürlüğü. Tapu İşlem İstatistikleri. https://www.tkgm.gov.tr/tkgm/istatistik (Erişim tarihi: 17 Mayıs 2022).
Öz
Gayrimenkul alım satımında çeşitli vergisel yükümlülükler uygulanmakta olup bunlardan en yaygın olanı gayrimenkul devir vergisidir. Dünyada farklı adlarla vergi sistemlerinde yer alan gayrimenkul devir vergisi, gayrimenkullerin devri üzerine bir defaya mahsus olmak üzere uygulanmaktadır. Türkiye’de ise bu vergiye benzer bir vergisel yükümlülük olarak tapu harcı uygulanmakta, gayrimenkul devir vergisi ve benzeri bir adla ayrı bir vergi yer almamaktadır. Bununla birlikte, tapu harcı, uygulanma amacı ve biçimi bakımından gayrimenkul devir vergisine oldukça benzer özellikler taşımaktadır. Hem gayrimenkul devir vergisi hem de tapu harcı, gayrimenkulün satışı sırasında ortaya çıkan maliyetlerin karşılanması amacıyla tahsil edilmektedir. Diğer taraftan, vergi oranı bazı ülkelerde %15’e kadar yükselebilmekle birlikte, genel olarak tapu harcı oranı ile yakın olarak uygulanmaktadır. Çalışmada, gayrimenkul devir vergisi dünya örnekleri doğrultusunda ülkemizdeki tapu harcı uygulaması ile karşılaştırılarak incelenmiş ve tapu harcının daha etkin bir biçimde uygulanabilmesi için gayrimenkul devir vergisi uygulamaları çerçevesinde birtakım öneriler sunulmuştur.
Anahtar Kelimeler
Kaynakça
- Credit Suisse (2021). The sale of a house results in real estate gains tax. https://www.credit-suisse.com/ch/en/articles/private-banking/gewinn-beim-hausverkauf-diese-steuer-ist-zu-zahlen-201901.html (Erişim tarihi: 28 Nisan 2022).
- Çiçek, S. ve Karaca, C. (2018). Gayrimenkul Değerleme Sistemi ile Tapu Harcı ve Emlak Vergisi Kaybının Önlenmesi. I. Uluslararası İnsan ve Toplum Bilimleri Araştırmaları Kongresi, 23-25 Kasım 2018, 1039-1046.
- Çiftçioğlu, M. (2022). Tapu Harcının Kelebek Etkisi. Dünya Gazetesi, 21 Nisan 2022. https://www.dunya.com/kose-yazisi/tapu-harcinin-kelebek-etkisi/655726 (Erişim tarihi: 17 Mayıs 2022).
- European Commission (2014). Cross-country Review of Taxes on Wealth and Transfers of Wealth, Specific Contract No8 TAXUD/2013/DE/335 Based on Framework Contract No TAXUD/2012/CC/117.
- European Commission. Taxation and Customs Union, Transfer Tax. https://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=264/1424159142&taxType=Other+indirect+tax (Erişim tarihi: 27 Nisan 2022).
- EY (2021). Worldwide Estate and Inheritance Tax Guide 2021. https://www.ey.com/en_gl/tax-guides/worldwide-estate-and-inheritance-tax-guide (Erişim tarihi: 25 Ocak 2022).
- Fritzsche, C. ve Vandrei, L. (2016). The German Real Estate Transfer Tax: Evidence for Single-Family Home Transactions. Ifo Working Paper No. 232.
- HM Revenue & Customs (HMRC). Stamp Duty Land Tax. https://www.gov.uk/stamp-duty-land-tax/residential-property-rates (Erişim tarihi: 25 Nisan 2022).
- Inland Revenue Authority of Singapore (IRAS). Seller's Stamp Duty (SSD) for Residential Property. https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property (Erişim tarihi: 30 Nisan 2022).
- Jan-Hein (2021). Changes in Dutch real estate transfer tax as of 2021. Taxable, 16 Ocak 2021. https://taxable.nl/news/news-on-personal-tax/changes-in-dutch-real-estate-transfer-tax-as-of-2021/ (Erişim tarihi: 28 Nisan 2022).
- Kemezyte, E. (2021). No transfer tax for first-time buyers from 2021. Mister Mortgage, 26 Şubat 2021. https://www.mistermortgage.nl/no-transfer-tax-for-first-time-buyers-2021/ (Erişim tarihi: 28 Nisan 2022).
- Kurt, E. (2018). Emlak Vergisi Sisteminin Değerlendirilmesi ve Yeni Düzenleme Önerileri. İstanbul Ticaret Odası (İTO) / İstanbul Düşünce Akademisi (İDA), Yayın No: 2018-6, İstanbul.
- Martin, E. J. (2020). What are real estate transfer taxes? Bankrate, 6 Ekim 2020. https://www.bankrate.com/mortgages/real-estate-transfer-taxes/#:~:text=A%20real%20estate%20transfer%20tax%2C%20sometimes%20called%20a%20deed%20transfer,transferred%20to%20the%20new%20owner (Erişim tarihi: 21 Nisan 2022).
- New York State. Real Estate Transfer Tax. https://www.tax.ny.gov/bus/transfer/rptidx.htm (Erişim tarihi: 22 Nisan 2022).
- OECD (2021). Revenue Statistics 2021: The Initial Impact of Covid-19 on OECD Tax Revenues (1965-2020). OECD Publishing.
- Oesterhelt, S. ve Fracheboud, L. (2021). The Real Estate Investment Structure Taxation Review: Switzerland. The Law Reviews, 4 Temmuz 2021. https://thelawreviews.co.uk/title/the-real-estate-investment-structure-taxation-review/switzerland (Erişim tarihi: 28 Nisan 2022).
- Sovereign. Portugal Property Transfer Tax (IMT). https://www.sovereigngroup.com/portugal/private-clients/property-transfer-tax-imt/ (Erişim tarihi: 26 Nisan 2022).
- Pasternak, M. (2021). Canada: A New Frontier for Real Estate Investors. Investopedia, 4 Ağustos 2021. https://www.investopedia.com/articles/mortgages-real-estate/09/owning-real-estate-canada.asp#citation-3 (Erişim tarihi: 29 Nisan 2022).
- Petkova, K. ve Weichenrieder, A. J. (2017). Price and Quantity Effects of the German Real Estate Transfer Tax. Cesifo Working Paper No. 6538. https://www.econstor.eu/bitstream/10419/167524/1/cesifo1_wp6538.pdf (Erişim tarihi: 21 Nisan 2022).
- Petritz-Klar, M. ve Perl, M. J. (2014). Austria: Real estate transfer tax - new rules on the tax basis. Schönherr roadmap14. https://www.schoenherr.rs/uploads/tx_news/schoenherr_AT_Real_estate_transfer_tax.pdf (Erişim tarihi: 26 Nisan 2022).
- PricewaterhouseCoopers (PWC). Property Transfer Tax. Tax Guide 2021. https://www.pwc.pt/en/pwcinforfisco/tax-guide/2021/imt.html (Erişim tarihi: 30 Nisan 2022).
- PricewaterhouseCoopers. Worldwide Tax Summaries. https://taxsummaries.pwc.com/ (Erişim tarihi: 27 Nisan 2022).
- Theiss, W. (2020). Austrian Real Estate Taxation 101: Real Estate Transfer Tax on Asset Deals. Lexology, 13 Nisan 2020. https://www.lexology.com/library/detail.aspx?g=6edcfe00-26cb-4898-ba74-7156f7a4fecd (Erişim tarihi: 26 Nisan 2022).
- Walker, J. R. ve Crompton, J. L. (2005). A Review of Real-Estate Transfer Tax Legislation Enacted by 13 States and 3 Local Areas to Fund Parks and Conservation. Journal of Park and Recreation Administration, 23(3), 100-114. https://rpts.tamu.edu/wp-content/uploads/2020/09/A-Review-of-Real-Estate-Transfer-Tax-Legislation-Enacted-by-13-States-and-3-Local-Areas-to-Fund-Parks-and-Conservation.pdf (Erişim tarihi: 21 Nisan 2022).
- Tapu ve Kadastro Genel Müdürlüğü. Tapu İşlem İstatistikleri. https://www.tkgm.gov.tr/tkgm/istatistik (Erişim tarihi: 17 Mayıs 2022).
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Research Article |
| Yazarlar | |
| Yayımlanma Tarihi | 23 Eylül 2022 |
| Kabul Tarihi | 9 Ağustos 2022 |
| Yayımlandığı Sayı | Yıl 2022 Cilt: 9 Sayı: 2 |
