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What are the property and rights that are subjects of rental income?

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What are the property and rights that are subjects of rental income?

Property and rights which are subjects of rental income are defined in Article 70 of Income Tax Law. They are mentioned as;

  • Land, building, mineral water and underground water sources, mines, stone pits, production places of sand and gravel, brick and tile fields, saltworks and their component parts,
  • Large fishing net fields and fishponds,
  • Component parts of immovable properties leased separately and all their installations, inventory stock and flooring,
  • Rights registered as immovable property,
  • Searching, operating and franchise rights and their licenses, patent right, trademark, commerce title, any kind of technical drawing, design, model, plan and cinema and television films, audiotapes and videotapes, a secret formula belonging to an experience acquired in industry, commerce and science or rights as right of usage or privilege of usage on a production method,
  • Copyrights,
  • Ships and shares of ship and all the motorized shipment and unloading vehicles,
  • Motorized transfer and draw-frame vehicles, any kind of motorized vehicle, machine and installation and their appurtenance.

 

 


Source: gib.gov.tr
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.


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