Real Estate





If you want to invest properly and keep your money in your pocket by folding your money, it is very important to invest your property in the right way.

The first goal of investing is to protect your assets and evaluate them with the aim of profit. Whenever you need to finance your other investments, you may be buying to meet your unexpected needs. In short, it aims to both profit and to protect its value and to convert it into cash when necessary.


It is the most preferred type of investment because it is the investment of residence, land, field and commercial area in real estate investments and earns when the right investment is made and the risk is the lowest profit guaranteed. Commercial real estate for an operator; For a person who pays rent, the housing may be a field for a person who is engaged in agriculture, a forward-looking government employee, or a land plot for a working employee. It is better to pay installments instead of renting alongside the main money to pay for the profits from other investments instead of cashing in a place for your own business or office.

Timing is important in investments. Short-term 3 years to 5 years means medium-term investment 5 to 10 years, long-term is 10 or more years for investment. First of all, depending on how long you will invest, it is more sensible to take short-term land, long-term land-based lands. Because the land is taken at least 3 m2 on a land price of 1 m2. If the annual increase value of the forest is 15% and it is assumed that it is around 10% in the field, it will be 2 times more value increase in one. In addition, in the case of a long turnaround in the case of discovery in the case of land plots to increase the sale price increases the number of times.

Companies and individuals who want to make housing in the short term should naturally prefer to buy land in city centers. In the value increase of the forest and easy to sell; The zoning status, the shape of the village, the location is influential. For this reason, it should be emphasized that the square will be rectangular, which will allow the building to be received comfortably. In addition, the municipality should take care of the mansion and the croquis of the mosque and look for the mortgage situation in the municipality.

Commercial real estate is more profitable than residential investment because of the high guaranteed return of the rent for commercial activities. Especially if the purchase is made with the aim of doing business, in the case of 3 years of self-depreciation and self-depreciation in 7 to 10 years. For the purpose of using the place of business, the person leasing the property carries out the maintenance of the real estate and the first business is like paying the rent and there is no such thing as not getting the rent money. We strongly recommend that you sign a notarized agreement on commercial or residential commercial rentals. The occupancy rate in the residence is 70% whereas it is about 95% in the commercial areas. Workplace purchases must be in a position where people are used heavily on the street.


Regulations on the sale of real estate registered in the assets of the companies provide some tax advantages in order to increase the liquidity of the institutions and to encourage the own capital to become stronger.

1. Evaluation of Corporate Tax Law

Article 5 (1), which regulates the exceptions of the mentioned law to the profits arising from the immovable sales to be realized after 21.06.2006 which is the publication date of K.V.K. (E) shall be governed by the provisions contained within its scope.

If the institutions have the same duration as the immovables and participations in the assets for at least two full years

Founding shares, usufruct shares and preferential rights born from the sale of800 your earnings %75 Of taxable income is exempted from Corporate Tax. The remaining 25% is taxed.


This exception applies during the period when the sale is made and the portion of the sales benefit that is exempted is held in a special fund account until the end of the fifth year following the year in which the sale is made. However, the sales price must be collected until the end of the second calendar year following the year in which the sale is made. Taxes that are not accrued in due time due to an exception that hits an uncollected sales price within this period are considered to have suffered.

Taxes that have not been accrued on time due to the exemption for the portion transferred from the exempted earnings to the capital other than the addition to the capital, transferred to another account or withdrawn from the business or transferred to the headquarters by the non-resident corporations are considered to have suffered. This provision shall also apply in the case of liquidation of the operator (excluding transfers and divisions made pursuant to this Law) within the same period.

Periods in the sale of immovables, participating interests, founding shares, usufruct shares and preferential rights acquired by transfer or division on the account of two years’ salary are considered.

The gains obtained from the sale of securities or immovable trade and the assets held by the entities engaged in the leasing of such assets are excluded from the scope of exception.

The purpose of the exemption is that, as we have already pointed out, the more effective use of the subsidiary values of the institutions in economic activities and the strengthening of the financial structures of the institutions. In other words, taxpayers of all institutions, including non-resident corporations, will be able to benefit from the exceptional provision.

A. Property Definition

If we shall mention briefly about the definition of immovables, we can say that land which is stated in Article 704 of our Civil Code and which can not be transferred from one place to another is independent and permanent rights recorded on separate pages to the title deed registry, and independent sections registered in the floor ownership register. In addition, in order for the immovable property to be subject to this exception, it is required to be registered in the title deed on behalf of the corporation legal entity in accordance with Article 705 of the Civil Code. For this reason, this exception shall not apply to the sale of a building which has not been registered in title on behalf of the institution concerned.

The registration of the immovable property to the title in the name of the institution can be delayed for various reasons. In such cases, it may be possible for the immovable property to be proved by the building construction license, the tax office, or one of the official institution records in the case of determining whether the immovable has been in operation for two years.


B. Exceptional Conditions

I. Must be in the institution’s assets for at least two full years;

First of all, the basic condition is that the immovable subject to be subject to exception shall be included in the institution’s assets for at least two full years, 730 days, and the portion to benefit exclusively from the sale of these assets shall be kept in a special fund account for five years. Since 75% of the exceptional sales gain is applied, there is no requirement that the entire amount of earnings be included in the fund account, and only the exception portion benefiting from the exception should be taken into the fund account.

It is possible for the taxpayers to benefit exclusively for a certain part of the income during the exemption application. In the case of an exceptional use, it is not possible to make an exception to this benefit in the following years. The exception that can not be used in cases where the base does not occur due to damage or other reasons, or if the base is lower than the exception, is not transferred to the following years.

If the buildings that are not yet completed are sold, then the part corresponding to the sale profit of the building will be exempted from the corporation tax only if two full years are registered in the asset of the corporation.

The immovable properties to which the institutions are transferred through the transfer or division shall be taken into consideration as the acquisition date and the acquisition date of the transfer or divisional institutions. In other words, the time spent in the institution that is transferred or divided in the account of two years’ salary will also be taken into consideration.

II. The sale price must be collected until the end of the second calendar year following the year in which the sale is made;

It is used when the sale is exempted. Although no collection has been made, it is imperative that the gain from the sale be applied in the year in which the exception occurred. In other words, it is necessary to get the sales proceeds to a special fund account as much as the dividend of the Corporate Tax Statement for the accounting period in which the sale is made. In addition, the sales price must be collected until the end of the second calendar year following the year in which the sale is made. If the sale is made in term, the entire sales price must be collected until the end of the second year following the year in which the sale is made. Taxes that are not accrued in due time due to an exception that hits an uncollected sales price within this period are considered to have suffered.

III. Not to deal with immovable trade;

Institutions whose immovable business is the main activity can not benefit exclusively for the gains they gain from the sale of the assets they acquire for this purpose. The same applies to taxpayers dealing with immovable construction for sale. However, the exemption shall not be applied to the sale of immovable properties subject to immovable trade and rented or otherwise rendered while exempting the profits obtained from the sale of immovables that they have allocated to carry out their main activities.

For example; If a building is constructed by a construction company, some of the building is used as a parking lot, the other part is rented as a workplace, and the remaining part is used for company activities, the profit from selling the part used in the company activity may be subject to exception.

C. Status of Transactions between Group Companies:

If each of the Group companies has separate legal entities, it is possible that each company can benefit from such exception. However, in cases where the sales transactions that the group companies have conducted with each other are contrary to the purpose of the exception, they are contradictory, or they can not provide cash to the operation, it is not possible to apply the exception to the fictitious gains arising from these transactions.

D. Calculation of Earnings, Exchange Rate and Maturity Differences:

Since the actual nature of the taxable taxable event and the transactions related to this tax is essential, the actual sales price must be taken into account in calculating the exemption. The exception will be applied in the period when the sale is made, since sales will occur with the sales transaction. The interest, commission and similar income received for the receivables arising from the sale of the values within the scope of the exemption shall not be taken into account in determining the exemption. Likewise, it is not possible to take into account the exchange differences that arise when the sales price is determined in terms of foreign currency in the determination of the exemption.


E. Expenditures covered by exception K.K.E.G. Situation in terms of:

Article 5 of K.V.K. (3). “Except for the financing expenses related to the purchase of participation shares, the expenses of the institutions related to the exemptions from the corporation tax or the losses arising from the activities under the exemption shall not be accepted as being deducted from the exemption from the exemption.”

Expenses incurred in the sale of real estate, which is exempted from the corporate tax pursuant to this provision, are also included in K.K.E.G. Should be taken into account.

2. Evaluation of Value Added Tax Law

According to the Value Added Tax Law, the transfers and deliveries of real estates which are included in the assets of the institutions for at least two full years are exempted from VAT as of 01.01.2005. With this arrangement, the strengthening of the financial structures of the institutions was also encouraged in terms of VAT. Under the law,

Transfers and deliveries of real estate and real estate and participation shares of real estate and participation shares (including sales made at the auction sites) against the debts of the borrowers and the guarantors of the borrowers; , Is exempt from VAT.

The deliveries of real estate and participation shares held by the institutions that trade in the assets within the scope of the exemption are not within the scope of exception.

The value added tax which is charged during the acquisition of the assets delivered under the exemption and can not be recovered by the deduction until the time of delivery is taken into consideration as an expense in determination of the income or corporation tax base related to the accounting period in which the delivery is made.

A. Conditions for VAT Exemption:

I. Two years of active presence,

The real estate subject to the exemption application should be actively involved for two full years as in the Corporate Tax Law. In other words, the institution needs to have these values for two years. As we mentioned in the Institutional Tax Law, the mentioned economic assets which should be understood under the condition of having two full years of activity, have been active for 730 days. VAT exemption will not be applied for the sale of real estate which is not active in this period.

II. Addition to capital,

It is possible to add the income generated from the sale to the capital depending on the demand. However, in order to benefit from VAT exemption, additional conditions are not required.

III. To belong to institutions, municipalities or private administrations,

According to Article 17/4-r of the VAT, only exceptional institutions and municipalities and special provincial administrations will be able to benefit from exception. The institution to benefit exclusively has no importance in terms of exceptional application, which is full and narrow taxpayer status.

IV. Not to deal with real estate trade,

Those who sell real estate are not covered by the exemption of real estate sales held by them for this purpose. However, VAT exemption applies if real estate that they allocate for the execution of their activities is sold.

V. Transfer of property by sale,

For the application of the exception, it is necessary to transfer and deliver the real estates which are included in the assets of the institutions for at least two full years with sales. Donations, transfers and deliveries in the form of grants other than sales of real estates are outside the scope of exception.

The aim of the exception provisions included in the Law on Value Added Tax, if necessary, And to strengthen the financial structures of the institutions in order to enable them to use the related values of the institutions more effectively in economic activities. Commercial entities also gain an additional advantage by offsetting the VAT of the bidding on behalf of their companies during the purchase of the real estate they purchase from legal entities on behalf of the investor. Therefore, it is seen that real estate purchased by commercial enterprises for investment purposes is an investment instrument that not only strengthens the economic situation of the company but also gains value over time and is highly versatile when it is taken into account in exceptional cases given by law.


If you want to earn money from real estate, one of many options can be preferred. Although the real estate market is ups and downs, it is still an investment vehicle that guarantees the most reliable and long-term return. Various methods can be applied in this regard. The most appropriate and common methods are:

1. The method is to buy and wait. Investors who want to use this method should ask the real estate agent who has investor knowledge to notify them when they get a bargain. When such an offer arrives, it must be analyzed by analyzing whether there is annual value increase and other incomes by analyzing the place and should be expected by purchasing at an appropriate price. The point to be noted here is that the point of purchase of the land for purchase of the real estate to be bought is to be observed.

2. Taking takas as a method; It is a way of exchanging a cheap real estate with a higher real estate. In this way, you can get better real estate by paying a little difference. Taxes may not be paid by expressing this as exchange in the deed.

3. To sell a home with a loan that will pay higher than the cost after you have made a few years’ payments. For example, if a house taken at 150,000 T has a person who will pay extra money of 15,000 TL after one year after the payment, the person who takes the loaned real estate to the borrowed bank is transferred to the person who took the loan.

4. It can be taken from the foundation of a reliable construction company by taking the house from the soil. It is possible to close the account at the last title deed purchase and sell the higher price fiyata by investing installment installment in cash with a part of the payments. Thus, at least 20% profit can be obtained if there is a difference in buying and selling. Although the payments are not finished, the remaining payment is made after the construction company is sold to the house sale.

5. It is a separate profit method of selling by increasing house value. Renovations to increase the value of the house, small appliances and visual innovation will add value to the work. The cost of these properties adds to the value of the house and sells the real estate.

6. Instead of buying high-priced housing in city centers, you can earn money by taking a land in the development zones and giving floor ratios at the right rates. In this method, at least 1 apartment should be regarded as a gain.

7. It is possible to buy old, detached houses and make a conversion with a company in order to transform it into urban transformation and gain the profit in this way. In this method, however, attention should be paid to the zoning situation and the land share when the small old structures are felt. It must be kept away from the undeclared place.

8. Investments can be made to add value by taking up empty plots in the right place with small costs. On the land; Farming and housing can be done, Great Head can be raised, poultry, culture plant, nursery, floriculture, sapling and afforestation work can be done. Taking this road, water, electricity will also cause increase in value. Instead of purchasing land plots, by purchasing a field, when the value increase is made, both the value added and the annual increase are added, as well as profits are obtained from the agricultural works. Sometimes it is a matter of saving the capital of the land even for a year.

9. By establishing solar energy systems in inefficient barren areas, it is possible to generate electricity by providing electricity from the sun and selling it to the state.

The investments made by our company in the direction of the above mentioned methods and recommendations mentioned above are the tourism districts of Antalya with its Etimesgut, Pursaklar, Bağlıca, Umitkoy, Keçiören, Cevizlidere Balgat regions and Aksu, Konyaaltı, Belek, Antalya Kepez, It is located in Alanya, Ürgüp, Bodrum and Kuşadası. In order to get information about our investments made to be offered to you in these regions and want to invest, our company should contact the official of Barış SÜPÜRGECİ.