Article 39 of the VAT Executive Regulations specifies the conditions for applying a zero rate of VAT to the first supply of a converted residential building, implementing Federal Decree-Law No. 8 of 2017. For the zero rate to apply, the supply must occur within three years of the conversion's completion. A key condition mandates that the original building had not been used as a residential building for at least five years before the conversion commenced. The Article further clarifies that the presence of shared facilities does not, by itself, disqualify the property from these provisions.