{"id":9549,"date":"2026-04-22T18:05:30","date_gmt":"2026-04-22T15:05:30","guid":{"rendered":"https:\/\/spontanedigital.com.tr\/?p=9549"},"modified":"2026-04-22T18:05:36","modified_gmt":"2026-04-22T15:05:36","slug":"ortopedik-engellilere-otv-muafiyeti-sartlar-netlesti","status":"publish","type":"post","link":"https:\/\/spontanedigital.com.tr\/?p=9549","title":{"rendered":"Ortopedik Engellilere \u00d6TV Muafiyeti: \u015eartlar Netle\u015fti"},"content":{"rendered":"\n

Engel oran\u0131 y\u00fczde 40 ve \u00fczerindeki ortopedik engellilerden, bu engelleri nedeniyle hakk\u0131nda s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na karar verilenlerin ara\u00e7 al\u0131m\u0131 \u00d6TV’den m\u00fcstesna olacak.<\/em><\/strong><\/p>\n\n\n\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n \u00d6zel T\u00fcketim Vergisi (II) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011fi’nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f’i Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n\n\n\n

Anayasa Mahkemesi, \u00d6TV istisnas\u0131ndan yararlanma a\u00e7\u0131s\u0131ndan engellilik oran\u0131 y\u00fczde 90’\u0131n alt\u0131nda olan ortopedik engelli ki\u015filerin bu engel nedeniyle ehliyet alamamas\u0131 durumunda t\u0131pk\u0131 y\u00fczde 90’\u0131n \u00fczerinde engelli olanlarda oldu\u011fu gibi kendisi kullanmasa da \u00d6TV’siz ara\u00e7 almas\u0131na kanun maddesinin engel olmas\u0131n\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle ilgili h\u00fckm\u00fc iptal etmi\u015fti.<\/p>\n\n\n\n

Bakanl\u0131ktan edinilen bilgiye g\u00f6re, yap\u0131lan d\u00fczenlemeyle, engel oran\u0131 y\u00fczde 40-90 olanlar bak\u0131m\u0131ndan ortopedik engellilerin, bu engel nedeniyle ehliyet alamamalar\u0131 durumunda kendileri ad\u0131na \u00d6TV’siz ara\u00e7 alabilmelerine imkan verildi.<\/p>\n\n\n\n

%40 ve \u00fczeri ortopedik engellilere \u00d6TV muafiyetli ara\u00e7 al\u0131m\u0131 imkan\u0131<\/strong><\/p>\n\n\n\n

Tebli\u011fle de engel oran\u0131 y\u00fczde 40 ve \u00fczeri olan ortopedik engellilerden bu engelleri nedeniyle hakk\u0131nda s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na karar verilenlerin, s\u00f6z konusu yararlanmalar\u0131na ili\u015fkin d\u00fczenleme yap\u0131ld\u0131.<\/p>\n\n\n\n

Buna g\u00f6re, motor silindir hacmine bak\u0131lmaks\u0131z\u0131n, hesaplanmas\u0131 gereken \u00d6TV ve di\u011fer her t\u00fcrl\u00fc vergiler dahil bedeli 2 milyon 873 bin 900 liran\u0131n alt\u0131ndaki binek otomobil, panelvan, pick-up, arazi ta\u015f\u0131t\u0131, ATV, jip, stey\u015f\u0131n vagonlar, e\u015fya ta\u015f\u0131maya mahsus, 2 bin 800 santimetrek\u00fcp veya alt\u0131nda motor silindir hacmine sahip van, panelvan, kamyonet, pick-up, motor silindir hacmine bak\u0131lmaks\u0131z\u0131n motosikletlerin engel oran\u0131 y\u00fczde 40 ve \u00fczerindeki ortopedik engellilerden ortopedik engelleri nedeniyle hakk\u0131nda s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na karar verilen malul veya engelliler taraf\u0131ndan ilk iktisab\u0131 \u00d6TV’den m\u00fcstesna olacak.<\/p>\n\n\n\n

Beyanname verilecek, vergi hesaplanmayacak<\/strong><\/p>\n\n\n\n

\u0130stisna uygulanarak ilk iktisap kapsam\u0131nda teslim edilen ta\u015f\u0131tlar i\u00e7in de m\u00fckellefler taraf\u0131ndan \u00d6TV beyannamesi verilecek ancak beyannamede vergi hesaplanmayacak.<\/p>\n\n\n\n

Al\u0131c\u0131n\u0131n ortopedik engel oran\u0131n\u0131n y\u00fczde 40 ve \u00fczerinde oldu\u011fu belirtilen ve ortopedik engeli nedeniyle hakk\u0131nda s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na dair de\u011ferlendirmeyi i\u00e7eren engellilik sa\u011fl\u0131k kurulu raporunun bir \u00f6rne\u011fi, sat\u0131\u015f faturas\u0131n\u0131n asl\u0131n\u0131n ayn\u0131 oldu\u011fu i\u015fletme yetkililerince imzalanarak ve ka\u015fe tatbik edilerek onaylanm\u0131\u015f fotokopisi, m\u00fckellef taraf\u0131ndan beyannamenin verildi\u011fi vergi dairesine iletilecek.<\/p>\n\n\n\n

Vergi dairesince beyanname ve s\u00f6z konusu belgeler incelenerek, engellilik sa\u011fl\u0131k kurulu raporundaki ortopedik engel oran\u0131n\u0131n y\u00fczde 40 ve \u00fczerinde oldu\u011fu ve ki\u015finin ortopedik engeli nedeniyle s\u00fcr\u00fcc\u00fc belgesi alamad\u0131\u011f\u0131 tespit edilecek.<\/p>\n\n\n\n

Malul veya engellinin engel oran\u0131 y\u00fczde 40’\u0131n alt\u0131nda birden fazla ortopedik engelinin bulunmas\u0131 halinde, ortopedik engel oranlar\u0131, Eri\u015fkinler \u0130\u00e7in Engellilik De\u011ferlendirmesi Hakk\u0131nda Y\u00f6netmelik \u00e7er\u00e7evesinde belirlenen hesaplama y\u00f6ntemiyle toplanacak.<\/p>\n\n\n\n

Bu tespitler ve sa\u011fl\u0131k kurulu raporunun Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 sistemi \u00fczerinden elektronik ortamda teyit edilmesinin ard\u0131ndan istisna uyguland\u0131\u011f\u0131n\u0131 g\u00f6steren “\u00d6TV \u00f6deme belgesi” m\u00fckellefe verilecek.<\/p>\n\n\n\n

Kaynak: <\/em><\/strong> otopodyum.com<\/a><\/p>\n\n\n\n

Yay\u0131nlanma Tarihi:<\/em><\/strong> 22.04.2026, 18:04<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Engel oran\u0131 y\u00fczde 40 ve \u00fczerindeki ortopedik engellilerden, bu engelleri nedeniyle hakk\u0131nda s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na karar verilenlerin ara\u00e7 al\u0131m\u0131 \u00d6TV’den<\/p>\n","protected":false},"author":6,"featured_media":9551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,13],"tags":[],"class_list":["post-9549","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-otomobil"],"magazineBlocksPostFeaturedMedia":{"thumbnail":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-150x150.jpg","medium":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-300x150.jpg","medium_large":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-768x384.jpg","large":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-1024x512.jpg","1536x1536":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013.jpg","2048x2048":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013.jpg","ultp_layout_landscape_large":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-1200x640.jpg","ultp_layout_landscape":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-870x570.jpg","ultp_layout_portrait":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-600x640.jpg","ultp_layout_square":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-600x600.jpg","colormag-highlighted-post":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-392x272.jpg","colormag-featured-post-medium":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-390x205.jpg","colormag-featured-post-small":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-130x90.jpg","colormag-featured-image":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-800x445.jpg","colormag-default-news":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-150x150.jpg","colormag-featured-image-large":"https:\/\/spontanedigital.com.tr\/wp-content\/uploads\/2026\/04\/5013-1280x600.jpg"},"magazineBlocksPostAuthor":{"name":"Hayrun 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