Is Zakat obligatory on an apartment intended for trade, then the intention changed to reside in it, and what is the ruling on its Zakat if it is sold after being resided in?

By changing the intention from trade to personal use (qinya), Zakat is no longer obligatory on the apartment. However, if you intended to use it for dwelling and then to trade it, the majority of scholars hold that changing the intention from personal use to sale does not transform the asset into a trade commodity, and Zakat does not become obligatory on it merely by intention; rather, an action is required. The price of sale is calculated from the time of the sale, not from the time of changing the intention.