The intention to sell does not make a house for trade, so there is no zakah on it
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Q: A man passed away, and among his estate was a plot of land on which a popular building stood, consisting of five rented shops. Their rents were distributed annually among the heirs, each according to his share of the inheritance. They waited thirteen years to sell it, hoping its value would improve, but the intention to sell remained. This year, its value improved and it was sold. Is zakah due for every year, or is it due for only one year?
A: There is no zakah on the heirs for this building for the past years, because the wealth came to them through inheritance, and the intention to sell does not make it for trade, so zakah is not obligatory on it. This is because the original status is for personal use, and trade is a subsequent condition, so it does not become trade merely by intention.
A: There is no zakah on the heirs for this building for the past years, because the wealth came to them through inheritance, and the intention to sell does not make it for trade, so zakah is not obligatory on it. This is because the original status is for personal use, and trade is a subsequent condition, so it does not become trade merely by intention.
Source
www.alifta.gov.sa
The Arabic text is copied verbatim from the original source, without any edits.