The VAT executive regulations announced by the Zakat and Income Tax Authority included that some services related to real estate are taxable, including any construction, demolition, conversion, reconstruction, alteration, modification, expansion, repair or maintenance of the property.

Property, according to the regulation, includes any defined area of land on which ownership, possession or other rights in rem may arise, any buildings or engineering structures permanently erected on land, and any fixtures or equipment forming a fixed part or permanently attached to a building, structure or engineering workProperty: 16.0pt; font-family: "Arial','sans-serif'; color: #222222;'>.

For the purposes of applying the Convention and the Law, real estate-related services are services that affect the area of the real estate or are related to a specific area of the real estate, including but not limited to:

A- Granting, assigning, or abandoning any right in the property.

B. Granting, assigning or relinquishing any personal right to claim or receive a grant of any interest or right in the PropertyB: 16.0pt; font-family: "Arial","sans-serif"; color: #222222;">.

c. Granting, assigning or relinquishing a license to occupy real property or any contractual right exercisable over or in relation to real property, including the provision, rental or lease of sleeping accommodation in a hotel or similar establishmentc: 16.0pt; font-family: "Arial","sans-serif'; color: #222222;'>.

D. Any construction, demolition, conversion, reconstruction, alteration, modification, extension, repair or maintenance of the property.

E- Services provided by real estate agents, auctioneers, architects, surveyors, engineers and others who perform real estate-related tasks and work.

%.