What is the method for calculating the zakat on real estate land purchased with the intention of building apartments on it and selling them, knowing that installments have been paid previously, there is a legal dispute over the land, and there is a delay in its registration, and is zakat obligatory on the paid installments?

Land purchased with the intention of investment is subject to the ruling of trade goods, and its zakat becomes obligatory after the completion of a hawl (lunar year) on its original price, if it reaches the nisab, after deducting any debts owed by the purchaser. Zakat is not waived by the passage of time; it must be paid for past years. Installments paid for the land before its ownership are subject to zakat as cash. The zakat on the land as trade goods begins after its ownership is acquired through the completion of the sale. Registering the land in the real estate court for documentation does not affect the validity of the sale, provided its pillars and conditions are met.