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The sale of residential property previously inhabited by the seller himself or his spouse or siblings, or any of his relations to the second degree.
Transfer of ownership of a deceased’s estate to their heirs
Transfer of ownership to a charitable trust or charitable organization.
The transfer of ownership as per a legally valid will.
The transfer of ownership as a gift to a spouse or relation to the second degree.
The transfer of ownership as a mortgage or loan guarantee.
The transfer of ownership from the actual owner –as an individual – to himself – as an owner of a sole establishment or legal entity.
The transfer of ownership from a trustee to the beneficial owner of the property or to another trustee
Sale of a commercial rental property to which the transfer of economic activity (such as shops and stores) applies between an individual and a person who is already registered in VAT
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Last Update: 05 Jul 2020 09:57 AM Saudi Arabia Time