{"id":2708,"date":"2023-08-18T17:25:39","date_gmt":"2023-08-18T14:25:39","guid":{"rendered":"http:\/\/nazali.av.tr\/en\/?p=2708"},"modified":"2026-04-30T18:06:39","modified_gmt":"2026-04-30T15:06:39","slug":"gunes-enerji-santralleri-kurulumunda-ust-hakki-tesisi-ve-tapu-harcinin-hesaplanmasi","status":"publish","type":"post","link":"https:\/\/nazali.av.tr\/en\/gunes-enerji-santralleri-kurulumunda-ust-hakki-tesisi-ve-tapu-harcinin-hesaplanmasi\/","title":{"rendered":"CREATION OF SUPERFICIES RIGHTS AND DETERMINATION OF DEED REGISTRATION CHARGES FOR SOLAR POWER PLANT PROJECTS"},"content":{"rendered":"\n
\"\"<\/a><\/figure>\n\n\n\n
Mine BEYAZHAN\u00c7ER<\/em><\/strong> Avukat<\/em><\/td>Melike \u00d6ZY\u0130\u011e\u0130T<\/em><\/strong> Stajyer Avukat<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00d6ZET<\/strong><\/p>\n\n\n\n

492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 64. maddesinde[1]<\/strong><\/a>, tapu ve kadastro har\u00e7lar\u0131n\u0131n (4) Say\u0131l\u0131 Tarife\u2019de yaz\u0131l\u0131 nispetler \u00fczerinden al\u0131naca\u011f\u0131 d\u00fczenlenmi\u015ftir. G\u00fcne\u015f enerji santrali kurulumu i\u015flemlerinde ba\u015fvurulan bir yol olan \u00fcst hakk\u0131 tesisinde, \u00fcst hakk\u0131n\u0131n niteli\u011fine ili\u015fkin olarak tapu harc\u0131n\u0131n hesaplanmas\u0131nda (4) Say\u0131l\u0131 Tarife\u2019nin hangi bendinin uygulanaca\u011f\u0131 hususu \u00f6nem arz etmektedir. \u0130\u015fbu makale kapsam\u0131nda \u00fcst hakk\u0131n\u0131n niteli\u011fine ili\u015fkin olarak \u00fcst hakk\u0131 tesisinde (4) Say\u0131l\u0131 Tarife\u2019nin hangi bendinin uygulanaca\u011f\u0131 ve tapu harc\u0131n\u0131n hesaplanmas\u0131 hususu ele al\u0131nacakt\u0131r.<\/em><\/p>\n\n\n\n

Anahtar Kelimeler: <\/strong>\u00dcst Hakk\u0131 Tesisi, (4) Say\u0131l\u0131 Tarife, Tapu Harc\u0131, Ba\u011f\u0131ms\u0131z ve S\u00fcrekli Nitelikte \u00dcst Hakk\u0131.<\/p>\n\n\n\n

G\u0130R\u0130\u015e<\/strong><\/p>\n\n\n\n

Yenilenebilir bir enerji kayna\u011f\u0131 olan g\u00fcne\u015f enerjisini elektrik enerjisine \u00e7eviren G\u00fcne\u015f enerji santralleri, temiz bir enerji kayna\u011f\u0131 olmas\u0131n\u0131n yan\u0131 s\u0131ra uzun vadede enerji \u00fcretim maliyetlerini azaltmaktad\u0131r. G\u00fcne\u015f enerji santrallerinde \u00fcretilen enerjinin pazarlanabilir olmas\u0131, g\u00fcne\u015f enerji santrali kurulumunun k\u00e2rl\u0131 bir yat\u0131r\u0131m arac\u0131 olarak g\u00f6r\u00fclmesi sonucunu da do\u011furmaktad\u0131r. Makalemizin konusunu g\u00fcne\u015f enerji santrallerinin kurulma \u015fekline ba\u011fl\u0131 olarak uygulanan tapu harc\u0131n\u0131n ne \u015fekilde hesaplanaca\u011f\u0131 olu\u015fturmaktad\u0131r.<\/p>\n\n\n\n

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  1. G\u00dcNE\u015e ENERJ\u0130 SANTRAL\u0130 KURULUMUNDA \u00dcST HAKKI TES\u0130S\u0130 VE TAPU HARCI<\/strong><\/li>\n<\/ol>\n\n\n\n

    G\u00fcne\u015f enerji santralleri, ev veya i\u015fyerlerinin \u00e7at\u0131lar\u0131nda kurulabilece\u011fi gibi araziler \u00fczerinde de kurulabilmektedir. \u00d6zellikle daha b\u00fcy\u00fck G\u00fcne\u015f enerji santrallerinin kurulumunda geni\u015f araziler tercih edilmektedirler. Bu kapsamda arazi \u00fczerinde g\u00fcne\u015f enerji santrali kurulmas\u0131 i\u00e7in \u00fcst hakk\u0131 tesisine ba\u015fvurulabildi\u011fi ve \u00fcst hakk\u0131 kapsam\u0131nda g\u00fcne\u015f enerji santrali faaliyetlerinin s\u00fcrd\u00fcrebildi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n

    T\u00fcrk Medeni Kanunu\u2019nun 826. maddesinde \u00fcst hakk\u0131, \u201cBir ta\u015f\u0131nmaz maliki, \u00fc\u00e7\u00fcnc\u00fc ki\u015fi lehine arazisinin alt\u0131nda veya \u00fcst\u00fcnde yap\u0131 yapmak veya mevcut bir yap\u0131y\u0131 muhafaza etmek yetkisi veren bir irtifak hakk\u0131 kurabilir.\u201d <\/em>\u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r. Ayn\u0131 Kanun h\u00fckm\u00fcn\u00fcn 3. f\u0131kras\u0131nda [2]<\/a> ise \u00fcst hakk\u0131n\u0131n ba\u011f\u0131ms\u0131z ve s\u00fcrekli nitelikte olmas\u0131 halinde tapu k\u00fct\u00fc\u011f\u00fcne ta\u015f\u0131nmaz olarak kaydedilebilece\u011fi ve en az 30 y\u0131l s\u00fcre ile kurulan \u00fcst hakk\u0131n\u0131n s\u00fcrekli nitelikte olaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n

    Bu kapsamda, g\u00fcne\u015f enerji santrali kurmak isteyen ger\u00e7ek veya t\u00fczel ki\u015filerin arazi \u00fczerinde kurmu\u015f olduklar\u0131 \u00fcst hakk\u0131n\u0131n niteli\u011fi, lehlerine kurulacak olan \u00fcst hakk\u0131 tesisi s\u0131ras\u0131nda \u00f6deyecekleri tapu harc\u0131 bak\u0131m\u0131ndan \u00f6nem arz edecektir.<\/p>\n\n\n\n

    Zira 492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 64. maddesinde, tapu ve kadastro har\u00e7lar\u0131n\u0131n (4) say\u0131l\u0131 tarifede yaz\u0131l\u0131 nispetler \u00fczerinden al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. (4) Say\u0131l\u0131 Tarife\u2019nin (d)[3]<\/a> bendinde tapu ve kadastro har\u00e7lar\u0131n\u0131n, gayrimenkul h\u00fckm\u00fcndeki daimi ve m\u00fcstakil haklar\u0131n tesis ve devri i\u00e7in \u00f6denen bedel \u00fczerinden devir alan i\u00e7in binde 20 olaca\u011f\u0131, (e)[4]<\/a> bendinde ise gayrimenkul \u00fczerine irtifak hakk\u0131 tesis ve devrinde (634 say\u0131l\u0131 Kat M\u00fclkiyeti Kanunu\u2019na g\u00f6re yap\u0131lan kat irtifaklar\u0131 hari\u00e7 olmak \u00fczere) tesis ve devir i\u00e7in \u00f6denen bedel \u00fczerinden devir alan i\u00e7in binde 20 olarak belirlenece\u011fi h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n\n\n\n

    Sonu\u00e7 olarak, g\u00fcne\u015f enerji santrali kurulumu i\u00e7in arazi \u00fczerinde tesis edilmi\u015f \u00fcst hakk\u0131n\u0131n niteli\u011fi ba\u011f\u0131ms\u0131z ve s\u00fcrekli nitelikte ise \u00fcst hakk\u0131 tesisi s\u0131ras\u0131nda \u00f6denecek olan tapu harc\u0131 (4) Say\u0131l\u0131 Tarife\u2019nin (d) bendine g\u00f6re, e\u011fer \u00fcst hakk\u0131 s\u00fcrekli nitelikte olmay\u0131p irtifak hakk\u0131 niteli\u011finde ise \u00fcst hakk\u0131 tesisi s\u0131ras\u0131nda \u00f6denecek tapu harc\u0131n\u0131n (4) Say\u0131l\u0131 Tarife\u2019nin (e) bendine g\u00f6re hesaplanmas\u0131 gerekecektir.<\/p>\n\n\n\n

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    1. (4) SAYILI TAR\u0130FE\u2019N\u0130N (d) VE (e) BENTLER\u0130NE G\u00d6RE TAPU HARCININ HESAPLANMASI<\/strong><\/li>\n<\/ol>\n\n\n\n

      Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 10.01.2008 tarih ve B.07.1.G\u0130B.0.63-6373-745\/3007 say\u0131l\u0131 \u00f6zelgesinde:<\/p>\n\n\n\n

      \u201cYaz\u0131n\u0131z ve eklerinin incelenmesinden, m\u00fclkiyeti …………… A.\u015e. ad\u0131na kay\u0131tl\u0131 gayrimenkul \u00fczerine y\u0131ll\u0131k 200.000 USD bedel \u00fczerinden 49 y\u0131ll\u0131\u011f\u0131na ……………. A.\u015e. lehine \u00fcst hakk\u0131 tesis edilece\u011fi, \u00fcst hakk\u0131na konu gayrimenkul\u00fcn emlak vergisi de\u011ferinin 660.738,66 YTL oldu\u011fu belirtilerek tapuda yap\u0131lacak i\u015flemlerde hangi de\u011fer \u00fczerinden tapu harc\u0131 aranaca\u011f\u0131na ili\u015fkin g\u00f6r\u00fc\u015f\u00fcm\u00fcz\u00fcn soruldu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/em><\/p>\n\n\n\n

      Bilindi\u011fi \u00fczere, 492 say\u0131l\u0131 Har\u00e7lar Kanununa ba\u011fl\u0131 Tapu ve Kadastro \u0130\u015flemlerinden Al\u0131nacak Har\u00e7lar ba\u015fl\u0131kl\u0131 (4) say\u0131l\u0131 tarifenin 5615 say\u0131l\u0131 Kanunun 16 nc\u0131 maddesi ile de\u011fi\u015fik 20\/d maddesinde, gayrimenkul h\u00fckm\u00fcndeki daimi ve m\u00fcstakil haklar\u0131n tesis ve devri i\u00e7in \u00f6denen bedel \u00fczerinden (Bu bedel, \u00fczerinde hak tesis edilen gayrimenkul\u00fcn emlak vergisi de\u011ferinin yar\u0131s\u0131ndan az, iki kat\u0131ndan \u00e7ok olamaz.) devir alan i\u00e7in binde 15 oran\u0131nda, ayn\u0131 tarifenin 20\/e maddesinde, gayrimenkul \u00fczerine irtifak hakk\u0131 tesis ve devrinde (634 say\u0131l\u0131 Kat M\u00fclkiyeti Kanununa g\u00f6re yap\u0131lan kat irtifaklar\u0131 hari\u00e7 olmak \u00fczere) tesis ve devir i\u00e7in \u00f6denen bedel \u00fczerinden, devir alan i\u00e7in binde 15 oran\u0131nda har\u00e7 al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/em><\/p>\n\n\n\n

      (4) say\u0131l\u0131 tarifenin 20\/d maddesine g\u00f6re, daimi ve m\u00fcstakil nitelikli hakk\u0131n tesisi s\u0131ras\u0131nda tapu harc\u0131 matrah\u0131n\u0131n belirlenmesinde, hakka konu gayrimenkul\u00fcn tesis ve devri i\u00e7in \u00f6denen bedeli ile emlak vergisi de\u011ferinin mukayesesinin yap\u0131lmas\u0131 gerekmektedir. Yap\u0131lan mukayese sonucunda harc\u0131n, tesis ve devir i\u00e7in \u00f6denen bedelin emlak vergisi de\u011ferinin iki kat\u0131n\u0131n \u00fczerinde olmas\u0131 halinde emlak vergisi de\u011ferinin iki kat\u0131 \u00fczerinden, emlak vergisi de\u011ferinin yar\u0131s\u0131ndan daha az olmas\u0131 durumunda ise, emlak vergisi de\u011ferinin yar\u0131s\u0131 \u00fczerinden hesaplanmas\u0131 gerekir. \u00dcst hakk\u0131n\u0131n bu iki de\u011fer aras\u0131nda bir de\u011fer olarak bildirilmesi halinde, harc\u0131n \u00fcst hakk\u0131 olarak belirlenen de\u011fer \u00fczerinden hesaplanmas\u0131 gerekmektedir.<\/em><\/p>\n\n\n\n

      Di\u011fer taraftan, ayn\u0131 tarifenin 20\/e maddesine g\u00f6re, gayrimenkul \u00fczerine irtifak hakk\u0131 tesisinde tesis ve devir i\u00e7in \u00f6denen bedel \u00fczerinden har\u00e7 al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup, harc\u0131n matrah\u0131nda alt ve \u00fcst s\u0131n\u0131r bulunmamaktad\u0131r.<\/em><\/p>\n\n\n\n

      Buna g\u00f6re, tesis olunan hakk\u0131n tarifenin yukar\u0131da a\u00e7\u0131klanan h\u00fck\u00fcmlerden hangisinin kapsam\u0131 i\u00e7inde oldu\u011funun belirlenmesi harc\u0131n matrah\u0131n\u0131n belirlenmesi bak\u0131m\u0131ndan \u00f6nem arz etmektedir.<\/em><\/p>\n\n\n\n

      \u00dcst hakk\u0131, ba\u015fkas\u0131na ait bir arsan\u0131n alt\u0131nda veya \u00fcst\u00fcnde in\u015faat yapmak veya mevcut in\u015faat\u0131 yerinde tutmak hakk\u0131n\u0131 veren bir irtifak hakk\u0131d\u0131r (MK.726, 826). T\u00fcrk Medeni Kanununda \u00fcst hakk\u0131, kurulmas\u0131 ve k\u00fct\u00fc\u011fe tescil \u015fekli bak\u0131m\u0131ndan irtifak hakk\u0131 olan \u00fcst hakk\u0131 (MK.726) ile ba\u011f\u0131ms\u0131z ve s\u00fcrekli (m\u00fcstakil ve daimi) hak olan \u00fcst hakk\u0131 (MK.826) olmak \u00fczere iki ayr\u0131 \u015fekilde de\u011ferlendirilmektedir.<\/em><\/p>\n\n\n\n

      \u0130rtifak hakk\u0131 olan \u00fcst hakk\u0131 Medeni Kanununun 726 nc\u0131 maddesinde tan\u0131mlanm\u0131\u015ft\u0131r. Bu madde uyar\u0131nca; \u00fcst hakk\u0131 bir \u015fah\u0131s veya bir ta\u015f\u0131nmaz lehine irtifak hakk\u0131 olarak tesis edilebilir. E\u011fer bu hak ba\u011f\u0131ms\u0131z ve s\u00fcrekli nitelik ta\u015f\u0131m\u0131yorsa yani, 30 y\u0131ldan az s\u00fcreli ise veya 30 y\u0131l ve daha uzun s\u00fcreli olmakla beraber \u00fcst hakk\u0131n\u0131n tesisi s\u0131ras\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredilemeyece\u011fine, miras\u00e7\u0131lara intikal etmeyece\u011fine, \u00fczerinde ayni hak tesis edilemeyece\u011fine veya bu t\u00fcr tasarruflar\u0131n izin al\u0131nmak suretiyle yap\u0131labilece\u011fine dair k\u0131s\u0131tlamalar getirilmi\u015fse bu \u00fcst hakk\u0131 daimi ve m\u00fcstakil nitelikli bir hak say\u0131lamayacakt\u0131r.<\/em><\/p>\n\n\n\n

      Ba\u011f\u0131ms\u0131z ve s\u00fcrekli hak olan \u00fcst hakk\u0131 ise Medeni Kanunun 826 ila 836 nc\u0131 maddeleri aras\u0131nda d\u00fczenlenmi\u015ftir. Buna g\u00f6re \u00fcst hakk\u0131 en az 30 y\u0131l i\u00e7in tesis edilmi\u015fse s\u00fcrekli say\u0131laca\u011f\u0131 bu hakk\u0131n ba\u015fkas\u0131na devredilebilece\u011fi ve miras\u00e7\u0131lara ge\u00e7ece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/em><\/p>\n\n\n\n

      Bu h\u00fck\u00fcmlere g\u00f6re, 30 y\u0131ldan daha fazla s\u00fcreli tesis edilen ve miras\u00e7\u0131lara intikal eden \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara devredilebilen veya \u00fczerine ayni hak tesis edilebilen \u00fcst haklar\u0131 daimi ve m\u00fcstakil nitelikli hak olarak kabul edilecektir.<\/em><\/p>\n\n\n\n

      Bu itibarla, daimi ve m\u00fcstakil nitelikli \u00fcst hakk\u0131n\u0131n tesisi s\u0131ras\u0131nda tapu harc\u0131 matrah\u0131n\u0131n belirlenmesinde, hakka konu gayrimenkul\u00fcn tesis ve devri i\u00e7in \u00f6denen bedeli ile emlak vergisi de\u011ferlerinin mukayesesinin yap\u0131lmas\u0131 gerekecektir.<\/em><\/p>\n\n\n\n

      Yaz\u0131n\u0131z ekindeki s\u00f6zle\u015fmenin incelenmesinden, \u00fcst hakk\u0131n\u0131n 49 y\u0131ll\u0131\u011f\u0131na yap\u0131ld\u0131\u011f\u0131 ve hakk\u0131 k\u0131s\u0131tlayan herhangi bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 g\u00f6r\u00fcld\u00fc\u011f\u00fcnden bu hakk\u0131n daimi ve m\u00fcstakil nitelikli hak oldu\u011funun kabul edilmesi gerekir.<\/em><\/p>\n\n\n\n

      Buna g\u00f6re, y\u0131ll\u0131k 200.000 USD olan \u00fcst hakk\u0131 bedelinin i\u015flem tarihindeki YTL cinsinden de\u011ferinin belirlenmesi, bu bedelin \u00fcst hakk\u0131 s\u00fcresi ile \u00e7arp\u0131lmas\u0131 ve bulunacak de\u011ferin \u00fczerinde hak tesis edilen gayrimenkul\u00fcn i\u015flem tarihindeki emlak vergisi de\u011feri ile mukayesesinin yap\u0131lmas\u0131, \u00fcst hakk\u0131 bedelinin emlak vergisi de\u011ferinin iki kat\u0131ndan fazla olmas\u0131 durumunda, emlak vergisi de\u011ferinin iki kat\u0131n\u0131n esas al\u0131narak harc\u0131n hesaplanmas\u0131 gerekmektedir.\u201d<\/em><\/p>\n\n\n\n

      y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f verilmi\u015f olup \u00f6zelgede \u00f6zetle:<\/p>\n\n\n\n