Morocco Tightens Real Estate Tax Enforcement with New Sale Requirements

The tax authorities have a new target in their sights, taxpayers who do not pay the fees they owe to local authorities must be careful. It has implemented a new measure. From Monday, July 1 next, anyone wishing to sell a property will have to present a tax clearance certificate issued by the tax assessment and collection services, certifying that all the tax charges concerning this sale have been paid, reports Assabah. Notaries, lawyers and adouls will now have to require their clients this document, issued by the tax services, in order to carry out their real estate transactions. Otherwise, members of these three liberal professions "will find themselves being jointly liable for the payment of the taxes that their client(s) must pay in the event of the discovery of an anomaly," specifies the same source.

This new measure is recorded in the 2024 Finance Act. It aims to fight against the dysfunctions and loopholes identified in the tax system, from which some benefited to evade the local taxes they were supposed to pay,