Specialized construction (ISIC 4390) is categorized as a Qualifying Activity under the 'Construction of immovable property' head. However, forensic scrutiny focuses on the 'location of the property' rule. If the service is rendered to a mainland customer for a mainland asset, it constitutes Excluded Income regardless of the provider's Free Zone status.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(h)
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Misclassification of income derived from construction services performed on mainland UAE sites as Qualifying Income.
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