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Amendments of the Implementing Regulations of The Real Estate Transaction Tax

Consulting Goals

Consulting aim to:

 Enhance the Implementing regulation of the Real Estate Transaction Tax through:
1-  Amending the exception regarding the disposal of a real estate by a partner in a company to include a former partner.
2-  Amending the Exemption of the disposal of a real estate that is transferred as an in-kind share to investment funds in order to include investment funds established for the purpose of renting and not limiting the exemption to the  establishment date.
3-   Providing more tax reliefs to investment funds and companies that will be listed or re-listed in The Capital market, by not considering changes to the ownership structure due to the listing or re-listing as a revoke of the conditions of enjoying the exemptions.
4-  Determine the Tax due date of the disposal of real estate for the (Build- Own- Operate- Transfer) projects  or what is called (BOOT).
Consulting Status
Consulting Link Click here
Consulting type قانونية
Target Users
Sector
Topic
Start Date 12/5/2023
End Date 12/20/2023
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Last Update: 06 Dec 2025 01:00 PM Saudi Arabia Time

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