Morocco Revises Tax Policy: Landlords to Pay Income Tax Only on Collected Rent

According to L’économiste, this measure will relieve owners who are currently required to pay the IR even when rents are not collected.

However, this decision raises a number of questions, particularly the proof that the taxpayer should provide to the tax authorities.

As for the current procedure, it requires those concerned to pay the tax and then turn to the tax authorities for a refund. But it is up to the "taxpayer to provide proof that the rents have not been received in order to obtain a reduction or exemption of the corresponding tax."

To benefit from this advantage, the taxpayer will have to submit his request to the Director General of Taxes or a person appointed for this purpose before the expiration of the limitation period, the same source notes. Conversely, other mechanisms, which are rather constraining, are defined.