RENTAL INCOME FOR NON-RESIDENT TAXPAYERS

2. PROPERTY AND RIGHTS WHICH 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.

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