Morocco Overhauls Real Estate Transfer Process for 2025

New rules for property transfer. In an internal note addressed to all registrars dated December 30, 2024, the National Land Registry Agency emphasizes the new operating procedure. "Thus, no deed involving the transfer of real estate property, which is subject to the formality of registration, will be accepted by the registrars if it has not been previously registered with the Directorate General of Taxes (DGI), based on a model form established by the administration and serving as a registration certificate," can be read in this note. With this document, the registrar can verify that the deed has been registered and the corresponding fees have been paid.

Registrars in the kingdom are therefore required to ensure that any deed submitted for deposit with the National Land Registry Agency or for registration in the land registers is accompanied by the mandatory form. In case of non-compliance, the formality will be rejected. This new procedure applies to formalities carried out from January 1, the effective date of the 2025 Finance Act.

In general, before being registered with the land registry, all deeds must go through the registration service, whether with payment of a fixed or proportional rate, or even with total exemption, explains M’barek Sbaghi, a notary in Casablanca, to L’Économiste. Consequently, any deed, regardless of its nature, must be previously registered with the Directorate General of Taxes before being deposited with the land registry, with the exception of simple documents such as a request, a petition or any information. "But when it comes to a contract of sale, exchange, sharing, donation, mortgage or release of mortgage, etc., the registration procedure with the tax administration is mandatory," he nuanced.

According to the General Tax Code as well as the land law governing the notarial profession, notaries are required to deposit with the land registry the deeds duly registered. The notary must submit to the registration formality copies of the writings and deeds certified as true to the original by his care, to the competent registration office, specifies the regulations. He must also pay the amount due within the time limits set by law and carry out the necessary formalities for registration in the land registers.