Hello, I recently looked into the legal and tax obligations that an Airbnb property owner in Morocco must comply with, as well as those for concierge services. Here are the questions and information I have:
1-1) Fiscal Aspects (for the property owner):
- If the owner rents as an individual, they automatically become a professional. They are therefore subject to VAT (10% reduced rate), income tax (between 10% and 38% on profits depending on the tax bracket?), and the tourist tax recoverable from travelers (5 to 15 MAD per night per traveler).
QUESTION 1: IS THE PROPERTY OWNER SUBJECT TO THE BUSINESS TAX? IF SO, HOW MUCH IS IT?
- If the owner rents as a company, they are subject to VAT (10% or 20% ??), corporate tax (between 15% and 20%), the tourist tax, and the business tax.
QUESTION 2: IS THERE A THRESHOLD BELOW WHICH THE PROPERTY OWNER DOES NOT HAVE TO PAY VAT?
1-2) Fiscal Aspects (for the concierge service):
The concierge service operates simply as a company, so it follows standard company taxation (VAT 20%, corporate tax 15-20%), but does not have to pay the tourist tax or other rental-related taxes.
2-1) Legal Aspects (for the property owner):
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The owner must request a tourist operation authorization for their furnished rental by visiting the local authorities and obtaining the tourist operation authorization form. They must fill it out and submit it (WHERE SHOULD IT BE SUBMITTED?) along with documents such as:
- Proof of identity
- Proof of ownership
- Insurance (fire, theft, civil liability)
- Certificate of compliance with safety standards (gas, electricity, smoke detector)
- Photographs of the property
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The owner must have travelers sign a rental contract including house rules, their names, identity details, and length of stay.
QUESTION: IS IT POSSIBLE TO DIGITIZE THIS CONTRACT AND HAVE IT SIGNED ELECTRONICALLY? DOES EVERYONE HAVE TO SIGN IT, OR IS IT SUFFICIENT FOR THE MAIN TENANT TO SIGN AS LONG AS THE OTHERS PROVIDE THEIR NAMES?
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The owner must declare each traveler who stays in their property using police forms (individual accommodation bulletins). This bulletin must include the full name of the traveler, the length of their stay, their arrival date, and the information of all accompanying persons.
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The DGSN (General Directorate of National Security) has set up an online platform called STDN, which allows tourist accommodations to complete this declaration fully online, simplifying the process.
QUESTION: TO ACCESS STDN, THE OWNER MUST REGISTER WITH THEIR TOURIST OPERATION AUTHORIZATION. DOES THIS IMPLY THAT IT IS THE OWNER'S RESPONSIBILITY TO MAKE THE DECLARATIONS, NOT THE CONCIERGE SERVICE?
2-2) Legal Aspects (for the concierge service):
The concierge service is not required to request or provide any authorization.
QUESTION: REGARDING THE RENTAL CONTRACT AND POLICE FORM, IS THE CONCIERGE SERVICE REQUIRED TO HANDLE THEM, OR DOES THIS DEPEND ON THEIR AGREEMENT WITH THE PROPERTY OWNER?
