Taşınmaz mal sahipleri her sene iki taksitte emlak vergisini ödemek ile mükellef oluyor. Peki yeni alınan evin emlak vergisi ne zaman verilir? diyorsanız işte yanıtı…
Emlak vergisi, Türkiye sınırlarında yer alan tüm taşınmaz mallar için ödeniyor. Mesken, işyeri, arsa ve arazi gibi taşınmaz mal sahipleri, varsa intifa hakkı sahibi, her ikisi de yoksa binaya malik gibi tasarruf edenler emlak vergisini ödüyor.
Bir binaya paylı mülkiyet halinde malik olanlar, hisseleri oranında mükellef oluyor. Elbirliği mülkiyette malikler vergiden müteselsilen sorumlu oluyor. Peki yeni alınan evin emlak vergisi ne zaman verilir? diyorsanız işte yanıtı…
Emlak vergisi, taşınmaz malların el değiştirmesi durumunda; satışın gerçekleştiği yıl verginin mükellefi eski malik oluyor.
Yeni malikin mükellefiyeti ise edinim tarihini takip eden yıl başlıyor. Örneğin, 2014’te satın alınmış olan evlerin emlak vergisi ödemeleri bu sene başlarken; 2015 yılında yeni konut satın alanların emlak vergisi ödemeleri ise 2016 yılında başlıyor.
Ancak yeni malikin, belediyeye edinimin gerçekleştiği yılın sonuna kadar mal beyanında bulunması gerekiyor.
Kimler emlak vergisi ödemiyor?
Özge ÖZDEMİR/Emlaktagundem.com
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