Services to buildings and landscape activities

ISIC 81 activities are inherently linked to immovable property. Under the UAE Corporate Tax regime, income derived from services provided in relation to immovable property is generally treated as Excluded Income, particularly when the property is located outside a Free Zone or when the service is provided to a non-Free Zone Person. Forensic audit will focus on the 'immovable property' carve-out which overrides general service classifications.

Audit Red Flag

Attempting to recharacterize 'Facilities Management' as 'Headquarter Services' or 'Treasury and Shared Services' to bypass the excluded activity status of immovable property services.

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