When does the year begin for working out zakaah on rent received – is it from the time of signing the contract or from the time of receiving the first payment?

When does the year begin for rent received on real estate? Is it from the time of signing the contract or from the time of receiving the first payment of rent?

Praise be to Allah, and blessings and peace be upon the Messenger of Allah:

The year for rent received on real estate begins from the time of signing the contract.

And Allah is the source of strength. May the blessings and peace of Allah be upon our Prophet Muhammad and his family and companions. End quote.

Shaykh ‘Abd al-‘Azeez ibn ‘Abdillah ibn Baaz, Shaykh ‘Abd ar-Razzaaq ‘Afeefi, Shaykh ‘Abdullah ibn Ghadyaan

Fataawa al-Lajnah ad-Daa’imah, 9/347.