Justice: A Moroccan forces the tax authorities to back down and cancels a debt of 350,000 dirhams

The nightmare began in September 2025 for this taxpayer. Twelve years after selling his house (in April 2013), he received a chilling notification from the Directorate General of Taxes (DGI). The tax authorities are demanding the astronomical sum of 348,533 dirhams in respect of the Tax on Real Estate Profits (TPI). A sum deemed totally unjustified by the owner, who claims that this property was his main residence since 2002, reports Al3omk.

Irrefutable proof in the form of water and electricity bills

Faced with the administration contesting the tax exemption, the citizen counter-attacked in court. To prove his good faith, he produced a solid file: deed of sale, administrative certificates, but above all his water and electricity bills covering the period 2002-2013.

These documents were decisive. The court ruled that they proved the effective and permanent occupation of the dwelling.

In its judgment handed down at the end of November, the administrative court recalled a golden rule: in the absence of proof that the citizen owns another dwelling, the property sold is considered de facto as his main residence.

The argument of the DGI, which claimed to have sent reminder letters in 2016 and 2019 to interrupt the statute of limitations, was not enough. The verdict is unequivocal: the tax is cancelled and the tax administration will have to bear the legal costs. A precedent that gives hope to many taxpayers faced with late adjustments.