Is zakat due on trade goods in the form of real estate if the intention at the time of purchase was for personal use, but then the intention changed to selling after construction?

For trade goods, the majority of jurists stipulate two conditions for Zakat: that the goods are acquired through a voluntary act (such as purchase or acceptance of a gift, not inheritance), and that the intention for trade exists at the time of acquisition. So, if one acquires them with the intention of personal use and then later intends them for trade, Zakat for trade goods is not obligatory on them.

Imam Ahmad, in one narration, held the view that the intention for trade alone is sufficient to make an asset a trade asset, even if one acquired it with the intention of personal use or through inheritance. Sheikh Ibn Uthaymeen preferred this opinion and distinguished between someone who sells land for profit and earning (in which case Zakat becomes obligatory if a year passes from the intention of trade), and someone who sells it because they no longer need it (in which case there is no Zakat on it).