Moroccan Expats: Unlock Tax Clarity Before Selling Property with This 30-Day Trick

At the heart of this mechanism is a voluntary approach: the request for a prior opinion from the tax administration. This option allows the seller to know precisely the amount of the net land profit that will be taxed. He can thus obtain a clear estimate of the tax due or, in some cases, confirmation of his right to an exemption. To stack the odds in his favor, the taxpayer must initiate the procedure electronically within a strict deadline of thirty days following the signing of the sales contract.

In order for the request to be admissible, the seller must provide full documentation and submit a complete file. The administration requires several key supporting documents:

• The sales contract and the deed of acquisition of the property.
• A certificate of inheritance or an inventory after death in the case of a property received by inheritance.
• A copy of the electronic national identity card.
• All supporting documents relating to the expenses incurred, whether acquisition costs, investment expenses, financial charges or disposal costs.
• The file can be supplemented by any information deemed useful, such as a precise description of the condition of the housing, to support the calculation of the value of the property.

Once the file has been submitted, the tax authorities have a period of sixty days to rule. Their response, which serves as a liquidation certificate, is then valid for a period of six months, a sufficient time to finalize the sale in complete serenity. This guarantee makes it possible to avoid any disputes and adjustments that may arise after the sale, offering a welcome predictability in an often complex operation.

Particular attention is paid to jointly owned properties, a common situation in the context of family successions. The rule is simple: each owner must file his own request, in proportion to his share. The administration’s opinion will therefore be individualized, specifying for each of the co-owners the amount of the profit accruing to them and the corresponding tax to be paid.

Although not mandatory, the use of this prior opinion is part of a logic of prudence and anticipation. In a context where many MREs are reorganizing their assets in Morocco, this tool constitutes a significant security, provided that the deadlines are scrupulously respected and a flawless file is prepared.