ISIC 4322 involves activities directly linked to immovable property. Under Ministerial Decision No. 229 of 2025, income from services related to immovable property (installation of plumbing, heating, and cooling systems) is generally treated as Excluded Income if the property is located in the Mainland or if the service is provided to non-Free Zone Persons, potentially disqualifying the QFZP status if de minimis thresholds are breached.
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Legal Reference
Article 3, Clause 1(h) of MD 139 of 2023 as amended by MD 229 of 2025
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Incorrectly categorizing HVAC installation as 'Manufacturing' or 'Maintenance of Equipment' to bypass the immovable property exclusion.
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