Hawzah News Agency – Q: I own an unfinished house in a town, but I do not need it since I am living in housing provided by the government. I want to sell it to buy a car for personal use. Is its price liable to khums?

A: If the mentioned house was bought or built from the annual income during the year for living purposes and you sold it later during the same year, its proceeds are not subject to khums on the condition that it is spent during this year of selling for living expenses. Similarly, the proceeds are not subject to khums if after you had lived in it you sold it in the next year.

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