Is zakat obligatory on the annual rental amount of 72,000, which is received and spent before the passing of a full year (hawl)?

Real estate designated for rent is not subject to zakat. Zakat is due only on the rental income if it reaches the nisab (minimum threshold) and a hawl (full lunar year) passes over it. The hawl begins from the time of the contract. If the rent is collected in advance and the lessor spends it before the end of the hawl, then no zakat is due on it.