According to the tax guide MRE 2025, the co-memberships are subject to income tax in terms of land profits due to the shares held by each of them. This means that:
Reading: Real estate in Morocco: an administrative document paralyzes sales, MREs affected
• Each co-reckoning must take out their own declaration of real estate profits;
• The tax due must be paid at the same time as the declaration, electronically.
The guide also specifies that each co-owner can request the tax administration a prior notice concerning:
• the elements of determining the taxable land profit corresponding to its share in the joint possession;
• the amount of the corresponding tax;
• Or, if necessary, the right to the benefit of the exemption.
To read: the tax also strikes free rents: a reality that MRE often ignores
The prior opinion is issued within 60 days of receipt of the request and remains valid for six months. It takes the place of certificate of liquidation of tax or exemption.
This rule applies in particular within the framework of an joint ownership resulting from a succession, but also in any other case of shared property.