Is zakat due on gold for one year or for previous years, knowing that there is no income to cover the zakat and thus part of the gold will be sold for that purpose?

The majority of scholars hold that zakat (definition) is not obligatory on gold jewelry intended for personal use and adornment. However, if the intention of preserving wealth is combined with the intention of adorning oneself, then zakat becomes obligatory. If zakat becomes obligatory on gold intended for adornment and saving, it must be paid for the past years, as it does not lapse with the passage of time. The principle is to pay zakat from the gold itself, and a portion of it must be sold to pay the zakat immediately; there is no excuse for delaying to provide cash liquidity.