Moroccan Expats Beware: 30-Day Deadline Threatens Real Estate Dreams with Hefty Penalties

The guillotine falls after thirty days. This is the legal deadline, as stated in the Tax Guide, to register any act of acquisition or transfer of ownership. Whether it is a classic purchase, a donation or an inheritance, the rule is the same and admits of no exception. The guide is moreover unequivocal on this subject: "To avoid any penalty and increase, the acts must be registered within a period of thirty (30) days from the date of their establishment."

And since no one is supposed to be ignorant of the law, this obligation applies to a wide range of properties: an apartment, a house, a vacant lot intended for construction or even a building destined for demolition. The registration procedure is intended not only to ensure the collection of duties by the tax administration, but also to guarantee the traceability and legal security of real estate transactions in the kingdom.

The cost of this registration varies according to the nature of the operation. It is thus:

• 5% for vacant land or buildings to be demolished.
• 4% for housing intended for residential use.
• 1.5% for gifts between close relatives (in direct line, between spouses, between brothers and sisters).

In case of non-compliance with the 30-day deadline, the tax administration automatically applies increases and penalties. The fact of residing abroad does not constitute in any case a ground for exemption.

To fulfill this formality, taxpayers, whether on site or not, have several solutions. They can in particular:

• Contact the tax assistance services present in each region, province or prefecture.
• Contact the call center of the General Directorate of Taxes.
• Use the online services, a precious option for those abroad, available on the portal.

This step is therefore far from anecdotal. It is a mandatory step for any owner concerned about protecting their assets. Strict compliance with this formality not only conditions the fiscal validity of the deed, but it is also an essential bulwark to secure one’s property rights and protect against any future disputes.