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Babam bana bir ev aldı. İki yıldır o evde kız arkadaşımla kalıyorum. Babamın bundan haberi yok. Bu günlerde kız- erkek aynı evde kalanlar gündemde. Galiba vergi yönünden de araştıracaklarmış. Ne vergisi, kız arkadaşla kalmanın bir de vergisi mi var? Varsa bu vergiden nasıl kurtulurum?" sorusunu cevaplayan Kızılot, konuya ilişkin olarak şunları söyledi:</p> <p class="MsoNormal">"Biraz üzüleceksin ama yine de açıklayayım; kendi evinde, kız arkadaşı ile devamlı kalanlara 'Gelir Vergisi' var. O nedenle, evinde kira ödemeden kalan kız arkadaşın için 'emsal kira bedelinden kira alıyormuş gibi' kira geliri beyan etmen gerekiyor. Gelir Vergisi Kanunu’nun 73/3. maddesine göre; mal sahibi ile birlikte akrabalarının da aynı evde veya dairede ikamet etmesi halinde, kira geliri beyan edilmez. Kız arkadaş için beyan edilir. Ancak kız arkadaşına evin bir odasını, örneğin aylık 250 liraya kiraladıysan, bu yıllık 3.000 TL eder. Konut kira geliri 3.200 lirayı aşmadığı sürece, beyan edilmez ve gelir vergisi de ödenmez.</p> <p class="MsoNormal">Kira olayında, tahsil esas olduğu için yıl içinde tahsil ettiğiniz kira 3200 TL’nin altında kalırsa yine beyan etmezsiniz. Ama kız arkadaşın kira ödemeden kalıyorsa, 'yıllık emsal kira' 3200 TL’yi aşıyorsa, beyan edip Gelir Vergisi ödeyeceksin. 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