The Moroccan tax authorities are tracking "disguised" second homes

The tax administration has recently detected a worrying increase in requests to change the status of real estate properties. The objective of this maneuver is to avoid levies on second homes, which can reach up to 30% of the rental value, in order to benefit from the deductions reserved for main residences.

On Bladi.net: Taxes: Morocco targets second homes

To justify this change, some taxpayers use accommodating administrative certificates. These documents falsely claim that a parent or child occupies the premises, a condition that is nevertheless strictly required by law to grant these tax benefits. Deterrent sanctions against tax evasion

These attempts at circumvention are causing concern among the authorities, who fear an attack on tax equity. In response, the regional and provincial services are multiplying thorough checks on each change in operating status, reports Hespress.

Unmasked fraudsters are now exposed to the strict application of the sanctions provided for by the legislation. These include late payment penalties of 15%, to which a monthly surcharge of 0.50% is added, thus marking a firm determination to deter.

The housing tax applies annually to any real estate property and its outbuildings. Its amount is calculated on the basis of the rental value of the neighborhood, revised every five years, with a progressive scale starting with an exemption for values below 5,000 dirhams.

On Bladi.net: Real estate in Morocco: 2.4 million empty homes, the urban "waste" that mocks the housing crisis

This hunt for fraudulent declarations is part of a broader approach to reforming the tax system. The Tax Directorate is thus seeking to broaden the tax base and replenish the state’s coffers by actively fighting evasion related to second homes.