Does the deduction require a sworn CPA (YMM) certification report?

It does if the amount exceeds the threshold. For 2025 and later periods, exemptions and deductions shown on a separate line of the return that exceed TRY 500,000 individually, or TRY 1,000,000 in total across several, must be certified by a sworn financial advisor (YMM). The amounts are updated each year; for 2026 they are TRY 560,000 and TRY 1,120,000. If the report is not submitted with the return or within two months after the filing deadline, the deduction cannot be used.