Hawzah News Agency – Q: Is khums applicable to a house constructed some time ago with the money from which khums had not been paid? Assuming that its khums is obligatory, does the appropriate khums correspond to its current value or to the value of the money spent on its construction?

A: If the house is constructed from the earnings gained during the year as a residence and after one had lived in it he sold it, the proceeds are not subject to khums. But if it is constructed from the earnings whose khums year had finished, one should pay the khums on the money used for its construction.

Source: https://www.leader.ir/en/book/32/Practical-Laws-of-Islam