The cash capital increase is deduced from a CT basis with the following calculation:

Discount = Increased amount in cash*CBT end of year commercial credit interest rate*discount rate*duration (in terms of months)

This discount shall be applied every year without being subjected to indexing. An uninterrupted discount opportunity shall be provided as long as the company exists and do not decrease the capital with a new calculation every year.
For example, 1 MTL increase for 2020 
1 MTL*0.1962*0.5* 1/12 =      8,175 TL    Capital increase on December/2020
1 MTL*0.1962*0.5*12/12 =    98,100 TL   Capital increase on January/2020
Discount from Corporate Tax is possible with the capital increase.