MRE: Attention to deadlines for your real estate in Morocco!

The construction or expansion of a dwelling requires the filing of a declaration of completion no later than January 31 of the year following the end of the work. In the event of a sale, inheritance or transformation of a residential property into a commercial property, an update is also mandatory before this same deadline.

To benefit from a discharge of the housing tax, the owners of an unoccupied dwelling must imperatively report its vacancy during the month of January. This administrative procedure concerns properties awaiting rental, sale or undergoing major work, thus allowing the adjustment of local taxation.

The Moroccan tax calendar imposes strict deadlines, in particular 30 days to declare a land capital gain after a sale and up to March 1 for the annual income tax return. Failure to meet these deadlines triggers automatic penalties and complicates the management of real estate assets.

To obtain reductions or exemptions, it is essential to attach supporting documents such as bank certificates or occupancy permits. Without these documents, the administration systematically rejects the requests, because "a well-informed MRE is an MRE who saves time and money".