Sivil kurulu\u015f i\u015flemleri ile gayrimenkul (fr. la soci\u00e9t\u00e9 civile \u0131mmobili\u00e8re, SC\u0130) \u2014 bu t\u00fcr t\u00fczel ki\u015filik frans\u0131z \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u043c hakk\u0131 sa\u011flayan bir grup insan birlikte yapmak, gayrimenkul i\u015flemleri, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0432 vergilendirme. Bu i\u015flemlere ait al\u0131\u015f, y\u00f6netim, kira, ba\u011f\u0131\u015f ve iletim verdi. Orada da bir t\u00fcr SC\u0130 g\u00f6rev \u2014 sat\u0131n alma, arsa i\u00e7in in\u015faat ve sat\u0131\u015f (la SC\u0130 de construction-vente).<\/p>\n
SC\u0130 alarak, genellikle \u00fcyeleri bir aile veya arkada\u015f grubu bazen de bir grup yat\u0131r\u0131mc\u0131 veya geli\u015ftiriciler. Minimum kat\u0131l\u0131mc\u0131 say\u0131s\u0131 bir \u2014 iki, en y\u00fcksek yasa y\u00fckl\u00fc de\u011fil. Her \u00fcye sahip belli bir oranda emlak ba\u011fl\u0131d\u0131r boyutu olan bir prim miktar\u0131 ve akrabal\u0131k ba\u011flar\u0131. Bu pay\u0131 sat\u0131n almak, satmak, vermek ve g\u00f6ndermek i\u00e7in verdi. M\u00fclk sahibi bir SC\u0130. En fazla bir ya\u015fam s\u00fcresi \u015firket 99 y\u0131l.<\/p>\n
\u00dcyeleri \u015firket se\u00e7me hakk\u0131 var \u00e7e\u015fitli se\u00e7enekler s\u00f6zle\u015fme, kendi takdirine ba\u011fl\u0131 olarak. \u00d6rne\u011fin, ebeveynler \u00e7ocuklara aktarmak kullan\u0131m hakk\u0131 (intifa hakk\u0131) kaydederek, m\u00fclkiyet hakk\u0131, gider miras\u00e7\u0131lar\u0131 yaln\u0131zca bir ebeveynin \u00f6l\u00fcm\u00fcnden sonra. Bu t\u00fcr m\u00fclkiyet g\u00f6sterilir terim \u00abnue propri\u00e9t\u00e9\u00bb. Yak\u0131n insanlar, evlenmemi\u015f ya da akrabal\u0131k ili\u015fkilerinde, \u00f6n y\u00fcklemek i\u00e7in bir \u00f6l\u00fcm durumunda bunlardan birinin pay\u0131n\u0131 ge\u00e7ti, ba\u015fka bir parti de\u011fil, do\u011frudan miras\u00e7\u0131lar \u00f6len. Bu t\u00fcr bir s\u00f6zle\u015fme \u00abolarak adland\u0131r\u0131lan \u0442\u043e\u043d\u0442\u0438\u043d\u0430\u00bb (la tontine).<\/p>\n
\u00d6zel t\u00fcr B\u0130L\u0130M vard\u0131r sivil \u015firket gayrimenkul yat\u0131r\u0131m i\u00e7in (la soci\u00e9t\u00e9 civile de placements immobiliers, SCP\u0130) ve benzer bir onunla bir kurum kolektif yat\u0131r\u0131m gayrimenkul (la organisme de placement collectif \u0131mmobilier, OPC\u0130). Aksine di\u011fer SC\u0130, ana i\u015flevi SCP\u0130 ve OPC\u0130 alma ve da\u011f\u0131t\u0131m, yat\u0131r\u0131m gelir.<\/p>\n
SC\u0130-ebilmek se\u00e7mek iki se\u00e7enekten birini vergi: \u00f6deme ya da gelir vergisi i\u00e7in bireyler ya da kurumlar vergisi. \u0130lk durumda \u00f6denen temett\u00fcler kat\u0131l\u0131mc\u0131lara \u015firketin vergiye ek bir vergi. Bu durumda, e\u011fer bir gayrimenkul kiralamak, her \u00fcye SC\u0130 ayr\u0131 ayr\u0131 gelir vergisi \u00f6d\u00fcyor orant\u0131l\u0131 pay\u0131n\u0131 \u015firket. \u00d6rne\u011fin, e\u011fer bir pay\u0131 kat\u0131l\u0131mc\u0131n\u0131n %60, daha sonra \u00f6dedi\u011fi vergi %60 kar elde edilen bir \u015firket kiralama. Bu durumda, kurumsal vergi, temett\u00fc vergisine tabidir sermaye gelirleri, ama onlara uygulanan vergi indirim %40. Hangi iki modlar\u0131 karl\u0131 ba\u011fl\u0131d\u0131r; bu mesele \u00e7\u00f6zmek i\u00e7in bir vergi dan\u0131\u015fman\u0131. Uygulamada B\u0130L\u0130M daha insan gelir vergisi bireyler i\u00e7in.<\/p>\n
Yap\u0131lan katk\u0131lar anda \u015firketin kurulu\u015fundan, muaf, g\u00fcmr\u00fck vergileri, m\u00fclkiyet haklar\u0131n\u0131n tescili. Mevduat sonra yap\u0131lan kay\u0131t SC\u0130, vergi, sabit vergi miktar\u0131 375 euro. Oran\u0131 y\u00fckselir, 500 euro ise katk\u0131 miktar\u0131 fazla ise 225 bin euro.<\/p>\n
Ba\u011f\u0131\u015f veya miras, m\u00fclkiyet kapsam\u0131nda SC\u0130 eksik vergiler. \u0130\u00e7in, g\u00fcmr\u00fck vergileri, m\u00fclkiyet haklar\u0131n\u0131n tescili tespit indirimleri boyutu olan akrabal\u0131k derecesine ba\u011fl\u0131d\u0131r.<\/p>\n
Gayrimenkul satarken \u00fcye \u015firketler sermaye kazanc\u0131 vergisi ile orant\u0131l\u0131 olarak do\u011fru \u0434\u043e\u043b\u044f\u043c. Bahis e\u015fit bir oranda gelir veya kurumlar vergisi ba\u011fl\u0131 bir vergi rejimi. E\u011fer SC\u0130 gayrimenkul satan, o zaman bu vergi \u00f6demiyor o \u00fcye \u015firketler kullanan bir nesne, bir ana ikamet olarak. Sat\u0131\u015f pay\u0131, sermaye kazanc\u0131 vergisi yok \u00f6denir, e\u011fer bir pay\u0131 vard\u0131 m\u00fclkiyet \u00fcyesi SCI fazla 30 y\u0131l.<\/p>\n
Julia \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"
Sivil kurulu\u015f i\u015flemleri ile gayrimenkul (fr. la soci\u00e9t\u00e9 civile \u0131mmobili\u00e8re, SC\u0130) \u2014 bu t\u00fcr t\u00fczel ki\u015filik frans\u0131z \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u043c hakk\u0131 sa\u011flayan<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-2636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fransada-vergi-bilgileri"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"tr","enabled_languages":["ru","uk","en","de","fr","it","es","pl","pt","bg","cs","da","et","fi","hr","hu","lt","lv","mk","no","ro","sk","sl","sq","sr","tr","nl","am","ca","sv"],"languages":{"ru":{"title":false,"content":false,"excerpt":false},"uk":{"title":false,"content":false,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false},"de":{"title":false,"content":false,"excerpt":false},"fr":{"title":false,"content":false,"excerpt":false},"it":{"title":false,"content":false,"excerpt":false},"es":{"title":false,"content":false,"excerpt":false},"pl":{"title":false,"content":false,"excerpt":false},"pt":{"title":false,"content":false,"excerpt":false},"bg":{"title":false,"content":false,"excerpt":false},"cs":{"title":false,"content":false,"excerpt":false},"da":{"title":false,"content":false,"excerpt":false},"et":{"title":false,"content":false,"excerpt":false},"fi":{"title":false,"content":false,"excerpt":false},"hr":{"title":false,"content":false,"excerpt":false},"hu":{"title":false,"content":false,"excerpt":false},"lt":{"title":false,"content":false,"excerpt":false},"lv":{"title":false,"content":false,"excerpt":false},"mk":{"title":false,"content":false,"excerpt":false},"no":{"title":false,"content":false,"excerpt":false},"ro":{"title":false,"content":false,"excerpt":false},"sk":{"title":false,"content":false,"excerpt":false},"sl":{"title":false,"content":false,"excerpt":false},"sq":{"title":false,"content":false,"excerpt":false},"sr":{"title":false,"content":false,"excerpt":false},"tr":{"title":true,"content":true,"excerpt":false},"nl":{"title":false,"content":false,"excerpt":false},"am":{"title":false,"content":false,"excerpt":false},"ca":{"title":false,"content":false,"excerpt":false},"sv":{"title":false,"content":false,"excerpt":false}}},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/posts\/2636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/comments?post=2636"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/posts\/2636\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/media?parent=2636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/categories?post=2636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/tags?post=2636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}