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  #1  
04-28-2021, 01:34 AM
 
: May 2017
: 3,696
Post Summary of cases and rulings regarding zakaah on real estate Rsum des cas et dispositions concernant la zakat du foncier



Summary of cases and rulings regarding zakaah on real estate

Rsum des cas et dispositions concernant la zakat du foncier


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  #2  
04-28-2021, 01:36 AM
 
: May 2017
: 3,696
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Summary of cases and rulings regarding zakaah on real estate



Question

What are the situations in which zakaah is due on real estate and land?

Answer
Praise be to Allah.
It is well-known that real estate nowadays is different from what it was previously, with regard to its popularity and peoples interest in it, and there are different situations in which the ruling on zakaah differs accordingly.
What is meant by real estate is that which a person may own of land and the structures that may be built on it such as houses, palaces, high-rise buildings, apartments, shops, gas stations, leisure facilities and so on.
To discuss the matter of zakaah on real estate in more detail, we may note the following:
1.
The general principle concerning this matter is that real estate is not wealth that is subject to zakaah; therefore the basic guideline is that zakaah is not due on it unless it is for trade.
2.
With regard to real estate that a person acquires for his accommodation or for any personal use, such as storage and the like, no zakaah is due on it, according to scholarly consensus.
That is because in this case real estate is regarded as personal property, and no zakaah is due on personal property, according to consensus. See the answer to question no. 224770.
Regardless of whether the intention of keeping it as personal property was present at the time of purchase, or it came about after that, merely having the intention to keep the real estate for personal use puts it under the heading of wealth that is not subject to zakaah, even if it is kept for many years, so long as the owners intention does not change.
3.
Agricultural land is not subject to zakaah; rather zakaah is to be paid on the crops and fruits only.
But if a person buys land in order to trade it, and he cultivates it until he sells it, so the palm trees bear fruit and crops grow and ripen, then he must pay zakaah on the fruit and grains, at a rate of one tenth, and he must pay zakaah on the value of the land, because they are two different types of dues, which differ in the reasons why they are obligatory; one of them does not cause the other to be waived.
Zakariyya al-Ansaari said: If he grows crops for personal use on land that is bought for the purpose of trade, then each of them is subject to its own ruling. Zakaah on specific crops must be given on the crops that he grows, and zakaah on trade goods must be given for the land.
End quote from Asna al-Mataalib (1/385)
4.
With regard to real estate that a person acquires for the purpose of making use of it i.e., by renting it out and benefitting from the income generated thereby there is no zakaah on its value; rather zakaah is due on the rent that is collected from it, when one full year has passed.
So with regard to dwellings, storage places, furnished apartments, hotels and high-rise buildings, if they are prepared to be rented out, no zakaah is due on these types of real estate according to the majority of scholars, so the owner does not have to work out the value of this real estate every year and pay zakaah on it.
This has been explained previously in the answers to questions no. 223513 and 47760.
5.
With regard to real estate that a person acquires with the intention of trading or selling it, zakaah is due on it according to the majority of scholars.
What is meant by having the intention of trading or selling it is that one intends, by taking possession of this real estate, to make money thereby and make a profit on it.
Al-Mirdaawi said: The intention of trading or selling it means that he aims to make money from it by selling it.
End quote from al-Insaaf (3/154)
However simply wanting to sell does not necessarily make it trade goods, because items may be sold for many purposes or reasons, such as to get rid of the item, or because one no longer has any interest in it, or because of financial difficulty and so on. As for trading, this refers to selling with the aim of making money and making a profit from it.
Shaykh Ibn Uthaymeen said: If a man has land that he bought intending to build on it, then he changes his mind and decides to sell it because he does not need it, or because he has several pieces of land, then he needs money so he decides to sell one of them in order to meet his needs, then he does not have to give zakaah for this or for the others, because his intention is not to sell it for trade in this case. Rather his intention in the first scenario is because he no longer needs it, and in the second scenario he decided to sell it because he needed its value. This is unlike the one who owns trade goods and expects to make a profit on them, so from the outset he only wanted the item to be for trade.
End quote from Fath Dhil-Jalaal (6/173).
6.
If he buys real estate but does not have any firm intention of wanting it for trade, or he has no specific intention, then it is not subject to zakaah.
Al-Qarraafi said: If he buys it with no particular intention, then it is regarded as being for personal use, because that is what is usually the case.
End quote from adh-Dhakheerah (3/18).
Shaykh Ibn Uthaymeen (may Allah have mercy on him) was asked: There is a man who has a piece of land and is not quite sure what to do with it (i.e., his intention is not clear). He does not know whether he is going to sell it, develop it, rent it out, or live on it. Should he pay zakaah when one year has passed?
He replied: This land is not subject to zakaah at all, so long as he has no firm resolve that he bought it for trade. So no zakaah is due on it, because he is hesitant, and when there is hesitation, even if it is only one percent, no zakaah is due.
End quote from Majmoo Fataawa al-Uthaymeen (18/232).
7.
If he takes possession of the real estate for his personal use and to live there, then he decides to trade it after that, then there is a difference of scholarly opinion as to whether zakaah is due in this case. We have previously noted that the view that zakaah is due on it is more likely to be correct.
See the answers to questions no. 95761 and 119048.
8.
If he acquires the real estate with the intention of trading, then he changes his mind and decides to keep it for personal use or to rent it out, then no zakaah is due on it, because the condition of intention is that one should have that intention until one full year has passed. So if he changes his intention before the end of the year, zakaah is waived. An-Nawawi said: If he decides to keep for personal use trade goods that are in his possession, they become personal property (and therefore not subject to zakaah), according to scholarly consensus.
End quote from al-Majmoo (6/49)
9.
If he acquires the real estate for personal use plus trading, or for trading plus personal use, then what matters is what his intention was when he bought that property. Whoever buys any item with the intention of using it himself, and also intends that if he could make a profit on it he will sell it, then no zakaah is due on it. But whoever buys an item with the intention of trading it, and uses it for personal benefit whilst he is waiting until he can sell it, then zakaah is due on it every year, until it is sold.
Similarly, if he decides to use it and benefit from it for a certain length of time before selling it, then it is subject to the zakaah on trade goods, because his initial intention to make use of it is not contrary to its being prepared for trade.
See the answer to question no. 228685.
10.
If the real estate is still at the construction stage and it is for trade then zakaah is due on it whether it is offered for sale or will not be sold until after construction is complete. Zakaah must be paid on it according to its value in the current situation at the time when zakaah becomes due.
See the answer to question no. 158440.
11.
In the case of real estate when the owner is waiting for prices to go up, zakaah must be paid on it every year according to its value, even if that continues for years.
Buying real estate with the intention of making money on it in the distant future does not mean that zakaah on it is waived.
That includes buying land far from the city, waiting for such time as people show interest in it and prices begin to rise. This intention of selling the land in the future makes zakaah obligatory, and the fact that the intention is to sell it at a later date has no impact, so long as the land is kept for trade and the aim is to increase ones wealth thereby.
The scholars call such a person the trader who is biding his time. The most correct scholarly view concerning this case is that of the majority of scholars, which is that zakaah due every year.
12.
In the case of real estate that is bought with the intention of protecting ones wealth, no zakaah is due on it, unless the owner is trying to evade zakaah. This has been discussed previously in the answer to question no. 231857.
13.
If a person buys real estate for the purpose of trade, but he does not take possession of it until one year has passed since his acquisition of the wealth with which he bought it, then zakaah is due on it, because ownership of real estate passes to the purchaser once the contract is done and he is able to take possession of it.
Shaykh Ibn Uthaymeen (may Allah have mercy on him) was asked: A man bought some land that was prepared for trade; please note that this man has not taken possession of the land until now, and he has not even taken possession of the title deed. Does he have to pay zakaah on it?
He replied: Yes, he has to pay zakaah on this land, even if he has not taken possession of the title deed, so long as the sale has been concluded and become binding. So he must give the zakaah on trade goods for it, and he should work out its value at the time when zakaah becomes due, and give one quarter of one tenth (i.e., 2.5%) of its value.
End quote from Majmoo Fataawa wa Rasaail al-Uthaymeen (18/234).
14.
With regard to mortgaged property, zakaah must be paid on it if it is prepared for trade.
Shaykh Ibn Baaz said: If you have prepared it for trade, but it is mortgaged, then you must pay zakaah on it. But if it is mortgaged and not prepared for trade; rather it is mortgaged until you pay off what is due to the person with whom it is mortgaged, and once you pay them off you either live in it or rent it out, then it is not subject to zakaah.
End quote from Fataawa Noor ala ad-Darb (15/43)
See also the answer to question no. 99311
15.
In the case of partners in ownership of real estate, each partner must pay his share of zakaah, if it reaches the minimum threshold (nisaab), according to the majority of scholars.
Shaykh Bakr Abu Zayd said: In order for zakaah to be obligatory upon each partner in ownership of real estate, the value of his share of the property must reach the minimum threshold by itself or when added to other wealth of his that is subject to zakaah, such as cash or trade goods.
End quote from Fatwa Jaamiah fi Zakaat al-Aqaar (p. 12)
In the answer to question no. 147855, we explained that the view of the Shaafais is that what matters is the total value of the property, not the minimum threshold of each individual. So if the value of the real estate reaches the minimum threshold, each of them must give zakaah, even if his own share does not reach that threshold.
This was the view adopted by the Islamic Fiqh Council, and Shaykh Ibn Uthaymeen was also inclined towards this view.
16.
With regard to real estate that is endowed for charitable causes (i.e., a waqf), such as to benefit the poor, there is no zakaah on it, because it is no longer the property of any individual.
See the answers to questions no. 99694 and 118309
17.
With regard to zakaah being obligatory, there is no differentiation between real estate that sells easily and that for which a buyer cannot be found, so long as it still has value for which it may be sold.
This is the view of the majority of scholars, because the basic reasoning on which the obligation of giving zakaah on trade goods is based is the fact that they constitute wealth that is expected to increase, like currency, regardless of whether it actually does increase or not, and regardless of whether a profit is made or a loss is incurred.
The fact that the trade goods are not selling makes no difference with regard to zakaah, so long as the items still have a real market value and can be bought and sold.
In Fataawa al-Lajnah ad-Daaimah (8/102), it says: In the case of land that is offered for sale, zakaah is due on it every time one full year passes, because it comes under the heading of trade goods. Its value is to be worked out at the beginning of each new year, and one quarter of one tenth is to be given, regardless of whether it is selling easily or not selling, because of the general meaning of the evidence for zakaah being due on anything that has been prepared for sale or trade.
[Ibn Baaz, Aal ash-Shaykh, al-Fawzaan, al-Ghadyaan]
Shaykh Abd ar-Rahmaan al-Barraak said:
The fact that real estate is not selling (because of a slump in the market) has no impact and does not mean that zakaah is waived; rather the amount of zakaah may be reduced, because land that is not selling should be evaluated based on the price that it could be sold for, no matter how little it may be. End quote.
But if the real estate is not selling, to the extent that the owner is offering it for sale but cannot find anyone to buy it from him, then some of the scholars said that he should pay zakaah on it for one year when he does sell it.
See the answer to question no. 119602
18.
With regard to shares in real estate, zakaah should be paid on them at the same rate as zakaah on trade goods, because these real-estate companies buy land for the purpose of trading in it.
When one year has passed since the shareholder bought his shares, he must work out the value of his shares in this company, and pay zakaah on them at a rate of one quarter of one tenth.
See the answer to question no. 74989 and 97124.
19.
With regard to property on which there is a lien, or real-estate companies that are in turmoil, in which one has shares, no zakaah is due on them; they come under the ruling on wealth that is beyond ones control.
With regard to land that is designated for public facilities, schools and so on, where the owner is prevented from disposing of it unless the authorities decide that they no longer need it, no zakaah is due on it until after the owner becomes able to dispose of it, in which case he should wait to pay zakaah on it until one year has passed since he became able to dispose of it.
End quote from Masaail al-Mustajiddah fiz-Zakaah (p. 87)
The same applies to shares in real-estate companies that are in turmoil, where the reason for the may be because of corruption and cheating on the part of the management of the company, or the reason may be impediments in the rules and regulations laid down by the state, or disputes or liens against that property. Whatever the case, if there are shares in real estate that the owner cannot dispose of, no zakaah is due on them.
See the answer to question no. 143816.
20.
The value of the real estate should be worked out at the end of the year, based on the market value at years end, which may be lower or higher than the original purchase price.
See the answer to question no. 65515.
21.
The working out of the year does not begin from the time of purchasing the real estate; rather the year in question is one year from acquisition of the wealth with which the real estate is purchased.
See the answer to question no. 161816.
And Allah knows best.



Source: Islam Q&A
  #3  
04-28-2021, 01:46 AM
 
: May 2017
: 3,696
Post


Rsum des cas et dispositions concernant la zakat du foncier

Question

Quels sont les cas dans lesquels la zakat doit tre prleve sur le foncier notamment les terres ?

Louanges Allah Le foncier a fini par avoir une situation diffrente de celle du pass par rapport lintrt quil suscite et lengouement dont il est lobjet. Il lui arrive des cas qui font varier les dispositions rgissant sa zakat. Par foncier, on attend parler des proprits foncires et les tablissements quelles abritent, notamment les maisons, les palais, les immeubles, les appartements, les boutiques, les stations-service, les lieux de repos et consort.
Pour exposer la zakat du foncier exhaustivement, disons :
1.La rgle gnrale en la matire est que le foncier ne fait pas parties des biens soumis au prlvement de la zakat. Cest pourquoi il est, en principe, exempt de la zakat, moins quil soit lobjet dune exploitation commerciale.
2.Le terrain destin tre habit ou un usage personnel comme pour servir de dpt nest pas soumis la zakat, lavis unanime des ulmas. Car, dans ce cas, le bien immeuble fait partie des biens utiliss couramment et qui ne sont pas soumettre au prlvement de la zakat, lavis de tous. Voir la rponse donne la question n 224770. Que lintention den faire un bien usage personnel existe au moment de lacquisition ou survienne plus tard. La seule existence de cette intention suffit pour le mettre labri de la zakat, mme sil devait rester disponible pendant des annes, moins que lintention du propritaire ne change par rapport la nature de lusage.
3.Les terres de culture ne sont pas soumettre au prlvement de la zakat. Celle-ci ne frappe que les cultures et fruits. Si lon achte une terre pour en faire une exploitation commerciale, et la cultive en attendant de trouver un acheteur, si les dattiers plants sur la terre produisent et les cultures poussent, le propritaire paye sur les fruits et les crales une zakat value la dixime de la rcolte. Zakaria al-assari a dit : Si on dveloppe une culture destine la consommation sur une terre qui est lobjet dune exploitation commerciale, la terre et le produit agricole sont rgis chacun par des dispositions particulires. Les produits agricoles sont soumis une zakat qui les concerne tandis que la zakat des recettes de lexploitation commerciale de la terre frappe celle-ci. Extrait dAsnaa al-Matalib (1/385).
4.La valeur du bien immeuble acquis pour tre exploit ou mis en location pour profiter de ses revenus nest pas soumise la zakat. Celle-ci nest prleve que sur le revenu quil gnre et qui reste immobilis durant une anne entire. Les logements, les dpts, les appartements meubls, les htels destins tre mis en location, ne sont pas soumis au prlvement de la zakat, selon lensemble des ulmas. Ce patrimoine immobilier nest pas valuer chaque anne pour en prlever la zakat. Ceci est dj expliqu dans le cadre de la rponse donne la question n 223513et la rponse donne la question n47760.
5.La proprit immobilire acquise une fin commerciale doit tre soumise au prlvement de la zakat, daprs lensemble des ulmas. La fin commerciale renvoie la recherche de bnfices travers lacquisition de la proprit. Al-Mourdawi a dit : fin commerciale renvoie la volont dutiliser un bien pour raliser un gain. Extrait dal-Insaaf (3/154).
Le seul fait de vouloir vendre nintgre pas un bien dans les effets du commerce car la vente des biens peut tre dicte par de nombreux desseins y compris la volont de se dbarrasser du bien ou, parfois, le manque de dsir du bien ou la prsence dune difficult financire ou dautres motifs. Quant au commerce proprement parler il consiste vendre dans le but de raliser des bnfices.
Cheikh Ibn Outhaymine a dit : si un homme possdait une terre achete pour abriter une construction puis changeait dintention et voulait la vendre parce quil en avait plus besoin si un propritaire terrien avait besoin de quelque chose et voulait vendre une de ses terres pour satisfaire son besoin, dans les deux cas les deux intresss nauraient pas payer la zakat sur les terres concernes parce que dans le deuxime cas on ne vend pas pour un but purement commercial. Dans le premier cas, il a bien voulu vendre mais pour se dbarrasser de l'objet vendu. Dans le deuxime, il a eu lintention de vendre cause de son besoin de disposer du prix, contrairement ce que fait le propritaire de marchandises qui vend dans lespoir de raliser des bnfices. Lintention initiale de cet agent nest rien dautre que de faire du commerce. Extrait de Fateh Dhoul Djalaal (6/173).
6.Quand on acquiert un bien foncier sans avoir la ferme intention den faire un fonds de commerce ou sans nourrir une quelque intention prcise, on na pas la soumettre au prlvement de la zakat. A ce propos, al-Qarafi crit : Si on achte une terre sans nourrir une intention particulire, on retient, en principe, quelle est destine un usage personnel. Extrait dadh-dhakhiirah (3/18).
Cheikh Ibn Outhaymine (Puisse Allah Trs-haut lui accorder Sa misricorde) a t interrog en ces termes : Voici un homme qui possde une terre sans nourrir une intention prcise la concernant puisquil ne sait pas encore sil doit la vendre ou la mettre en valeur ou la louer ou y construire un logement. Si ce patrimoine reste immobilis pendant une anne entire ?
Voici sa rponse : Une telle terre nest pas soumettre au prlvement de la zakat aussi longtemps quil le propritaire ne se sera pas dtermin en faire un usage commercial. Lhsitation du propritaire, quelle quen soit le degr, met la terre labri de la zakat. Extrait de Madjmou fatwa al-Outhaymine (18/232).
7.Si on acquiert un bien immeuble pour un usage personnel comme un logement avant de nourrir plus tard lintention den faire un usage commercial, le prlvement de la zakat dun tel bien est lobjet dune divergence (au sein des ulmas). Il a dj t indiqu que lavis qui rend obligatoire le prlvement de la zakat sur un tel bien est mieux argument. Voir la rponse donne la question n 95761 et la rponse donne la question n119048
8.Si on acquiert une terre avec lintention den faire un usage commercial avant de changer dintention pour en faire un usage personnel ou la mettre en location, on nen prlve pas la zakat. Car la condition de lefficacit de lintention rside dans son inaltrabilit jusqu la fin de lanne. Si lintention est altre avant cette chance, la zakat nest plus exigible. A ce propos, an-Nawawi dit : Si on entend faire un usage personnel de biens initialement destins au commerce, le premier usage dtermine le statut des biens, lavis de tous. Extrait dal-Madjmou (6/49).
9.Si on acquiert un bien immeuble dans la double intention den faire un usage personnel et un usage commercial, ce qui compte reste la motivation premire. (exemple habiter une partie et louer une autre). Si on se procure un bien dans lintention den faire un usage personnel avec la possibilit de le vendre si on pouvait raliser un bnfice important, la terre nest pas soumettre au prlvement de la zakat. Si on acquiert un bien pour un but commercial et lutilise pour en profiter en attendant de pouvoir le vendre, le bien est soumis une zakat annuelle jusqu sa vente. Il en serait de mme si le propritaire entendait en profiter pour une dure dtermine avant de le vendre. On lui applique le type de zakat prleve sur les effets du commerce. Lintention de faire un usage personnel dun bien nest pas incompatible avec son usage commercial. Voir la rponse donne la question n228685.
10.Si la proprit foncire est lobjet dune construction en cours dans une perspective commerciale, il sera soumis au prlvement de la zakat ; quil soit dj mis en vente ou que celle ne soit effective quune fois la construction termine. Le propritaire doit payer la zakat selon la valeur du moment quand le paiement devient obligatoire. Voir la rponse donne la question n158440.
11.Le terrain gard dans lattente que les prix augmentent doit tre soumis au prlvement de la zakat chaque anne selon sa valeur du moment, doit-il rester en ltat pendant des annes. Lachat dun terrain dans lintention den tirer des bnfices long terme ne le met pas labri de la zakat.
Relve du mme chapitre lachat de lotissements loigns de la ville dans lattente quils soient plus convoits et que leur prix augmente. Cette intention portant sur la vente de la terre dans le futur justifie le prlvement de la zakat. Le fait de retarder la vente naltre pas lintention aussi longtemps que les parcelles restent destines au commerce pour laccroissement du revenu du propritaire.
Les ulmas appellent un tel oprateur commerant en embuscade. Lavis le plus juste le concernant est celui adopt par la majorit des ulmas selon lequel il doit payer la zakat de ses biens fonciers chaque anne.
12.Le terrain acquis avec lintention den faire le moyen de prserver son argent nest pas soumis la zakat, moins que lacheteur les achte pour chapper au paiement de la zakat. Ceci est dj expliqu dans la rponse la question n231857.
13.Si on acquiert un bien foncier sans le rceptionner jusqu lcoulement dune anne aprs le versement de largent ayant servi lachat, cet argent sera lobjet de prlvement de la zakat car la proprit du bien foncier revient lacheteur ds la conclusion du contrat de vente et la possibilit de disposer de lobjet vendu.
Cheikh ibn Outhaymine (Puisse Allah Trs-haut lui accorder Sa misricorde) a t interrog en ces termes : Voici un homme qui a employ une somme dargent pour acheter une terre destine au commerce. Lhomme na pas encore rceptionn cette terre jusqu maintenant et na pas remis le chque de paiementDoit-il payer la zakat de la terre ?
Voici sa rponse : Oui, le vendeur doit payer la zakat sur cette terre mme avant la rception du chque, tant donn que la vente est dj dfinitivement conclue. La zakat payer est comme celle qui frappe les effets du commerce. Il en estime justement la valeur au moment de payer la zakat et en prlve 2,5%. Extrait de Madjmou fatawa wa rassail al-Outhaymine (18/324).
14.Les terrains sous hypothque sont soumettre au prlvement de la zakat sils sont destins au commerce.
Cheikh Ibn Baz a dit : Si vous les destiniez un usage commercial alors quils sont toujours hypothqus, vous en paierez la zakat malgr lhypothque et limpossibilit den disposer tant donn que lhypothque ne sera leve que quand vous acquitterez le droit de lautre. Une fois ce droit acquitt, les terrains vous reviennent. Vous pouvez soit les vendre, soit les mettre en location. Un terrain qui se trouve dans une telle situation nest pas soumettre au prlvement de la zakat. Extrait de fatwa nouroune alaa ad-darb (15/43). Voir la rponse donne la question n99311
15.Chacun des associs dans une proprit foncire paie la zakat sur sa part, si celle-ci atteint le montant requis selon la majorit des ulmas. A ce propos, le cheikh Bakre Zayd dit :Les associs dans une proprit foncire ne paye individuellement la zakat qu condition que la part de chacun deux atteigne le montant requis pour le paiement de la zakat ou que sa part ajoute dautres fonds susceptibles tre soumis zakat comme de largent liquides obtenu grce au commerce atteignentle montant en question. Extrait de fatawa djaamia fii zakat al-aqaar,p. 12.
Il est dj dit dans le cadre de la rponse donne la question n 147855que selon la doctrine chafiite on tient compte de la totalit des parts non des parts individuelles. Si la valeur globale du bien foncier atteint le montant requis, chaque associ est tenu de payer la zakat, mme si sa part personnelle natteignait pas le minimum soumettre au prlvement de la zakat. Cest cet avis qui a t retenu par lAcadmie islamique de Jurisprudence. Cheikh Ibn Outhaymine penche pour cet avis.
16.Les biens immeubles dclars waqf (dutilit publique) dont les revenus sont rservs des actions caritatives au profit du public, notamment les pauvres, ne sont pas tre soumis la zakat parce quils ne sont la proprit de personne. Voir la rponse donne la question n 99694et la rponse donne la question n118309.
17.Par rapport la ncessit du prlvement de la zakat, aucune distinction nexiste entre un terrain convoit et un terrain peu dsirable, si tous les deux possdent une valeur intressante. Voil lavis de la majorit des ulmas car la considration qui fonde lobligation de payer la zakat sur les effets du commerce est quil sagit dun bien quon garde pour voir augmenter sa valeur comme les monnaies. Que la hausse attendue se ralise effectivement ou pas. Que lon obtienne des gains ou quon subisse des pertes. La perte de valeur subie par un bien na aucun effet par rapport au paiement de la zakat aussi longtemps que les effets du commerce gardent une valeur relle sur le march et peuvent tre lobjet dachat et de vente.
On lit dans les fatwas de la Commission permanente (8/102) :La terre mise en vente doit tre lobjet du prlvement de la zakat chaque anne car elle fait partie des effets de commerce. On en estime la valeur au dbut de chaque anne et paie 2,5% de la valeur. Que la terre soit convoite ou pas, compte tenu de la porte gnrale des arguments fondant lobligation de payer la zakat sur les biens destins la vente donc au commerce. Sign : Ibn Baz, Aal Cheikh, al-Fazwaan, et al-Ghoudayyan.
Cheikh Abdourrahman al-Baraak crit : La baisse de la valeur dun bien foncier na aucun effet sur son exemption de la zakat mais sur la diminution du montant payer. Car une telle terre doit tre lobjet dune valuation tentant compte du prix pouvant tre obtenu, si minime quil soit. Si la baisse de la valeur du bien foncier est telle que son propritaire ne trouve personne voulant le lui acheter, des ulmas disent quil ne payera que la zakat dune seule anne, une fois quil aura vendu le bien. Voir la rponse donne la question n 119602.
18.Les terrains appartenant des socits immobilires anonymes sont soumis la zakat comme on le fait des effets du commerce car ces socits acquirent les terrains une fin commerciale. Chacun des actionnaires doit au terme de chaque anne valuer ses actions et prlever 2,5% du montant. Voir la rponse donne la question n 74989et la rponse donne la question n 97124.
19.Les biens fonciers hypothqus ou en contentieux ne sont pas soumis au prlvement de la zakat. Ils ont le mme statut que les fondsen litige.
Les espaces dans les lotissements destines abriter des infrastructures, telles des coles et autres, dont le propritaire originel ne peut plus grer, sauf si lautorit officielle dcidait de sen passer, ces espaces, disons-nous, ne sont soumis la zakat quune fois restitues leur propritaires dorigine. Cest alors quil paie la zakat un an aprs la date de la restitution rendant possible leur gestion par le propritaire. Extrait de al-massail al-moustandjidah dii az-zakat, p. 87.
Il en est de mme des biens fonciers communs en litige. Celui-ci peut rsulter dun dtournement, de la tricherie de la part de la direction de la socit immobilire. Le caractre litigieux peut tre d des goulots dtranglement dans la rglementation tatique ou des disputes et querelles ou des revendications contradictoires sur le bien foncier. Quoi quil en soit, une telle proprit foncire, dont la gestion chappe au propritaire dorigine, ne peut tre lobjet du paiement de la zakat.Voir la rponse donne la question n 143816
20.La proprit foncire doit tre value la fin de lanne en tenant compte de sa valeur du moment. Cette valeur peut tre suprieure ou infrieure au prix dachat. Voir la rponse donne la question n65515.
21.Lanne retenue ne commence pas la date de lachat de la proprit foncire, mais la date de lobtention de largent utilis dans lachat de la proprit. Voir la rponse donne la question n161816.
Allah le sait mieux.

Source: Islam Q&A




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