Sigortalı olarak 5510 sayılı kanunun 4/a maddesi kapsamında ücretli olarak çalışmaktayım. Asgari geçim indirimimin hesaplanmasında emekli olan ve emekli maaşı almakta olan eşimden dolayı da asgari geçim indiriminden faydalanabilir miyim?

Sigortalı olarak 5510 sayılı kanunun 4/a maddesi kapsamında ücretli olarak çalışmaktayım. Asgari geçim indirimimin hesaplanmasında emekli olan ve emekli maaşı almakta olan eşimden dolayı da asgari geçim indiriminden faydalanabilir miyim?

Sadece emekli maaşı alanlar asgari geçim indirimi kapsamında çalışmayan ve herhangi bir geliri olmayan eş olarak kabul edildiğinden emekli olan eşinizden dolayı da asgari geçim indiriminden faydalana bilirsiniz. (265 Seri No’lu Gelir Vergisi Genel Tebliği)

S.M.M.M. YAKUP ÜÇKARDEŞ

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