Article 76 bis 2 provides tax neutrality for certain acts required by Sharia. If the sole purpose of an act is to comply with Islamic Sharia without creating a conventional financial transaction, the following are not treated as taxable disposals or events: (1) establishing partnerships or joint ventures, (2) disposing of capital or assets by sale, exchange, or waiver, and (3) leasing movable or immovable properties. This prevents the multiple transfers of legal title—common in Sharia-compliant structures—from triggering redundant taxes, ensuring that Islamic finance is not disadvantaged compared to simpler conventional loan structures.