Buying real estate in Morocco — whether it’s an apartment within a condominium or a private villa — is much more than simply signing a deed of sale.
Beyond the usual administrative steps, two documents deserve particular attention: the tax clearance certificate (“quitus fiscal”) and the syndic clearance certificate (“quitus du syndic”).
The first is now mandatory and governed by law, while the second, although not legally required, can prevent serious financial complications.
The tax clearance certificate: a now unavoidable requirement
Since the tax reforms enacted between 2023 and 2024, the tax clearance certificate has become a key document in all real estate transactions in Morocco.
It is issued by the tax administration and certifies that the seller has paid all taxes related to the property, including the urban tax, residential tax, and income or capital gains tax.
The notary can no longer register the final deed of sale without the presentation of this tax clearance certificate, except in exceptional cases provided for by the General Directorate of Taxes.
This measure aims to secure property transactions and protect buyers against any prior tax liabilities.
In practice, the tax clearance certificate:
- is requested by the notary from the tax authorities;
- confirms that the property is free from any outstanding tax liabilities;
- is annexed to the deed of sale or mentioned in the land registry file.
This procedure strengthens transparency and legal compliance, serving the interests of all parties involved.
The Syndic Clearance Certificate: A Matter of Due Diligence
Unlike the tax certificate, the syndic clearance is not yet legally required by any specific regulation.
However, it is a crucial document, as it certifies that all condominium fees related to the property have been paid by the seller prior to the sale.
Without this clearance, a buyer may later discover unpaid condominium charges attached to the property.
According to Moroccan condominium law, these debts are linked to the property title, not to the former owner.
This means that a buyer can be held responsible for settling unpaid charges — sometimes including legal and administrative fees — even if they date from before their purchase.
A buyer recently faced this situation and discovered several years of arrears left by the selling company.
Having failed to request the clearance certificate from the property manager at the time of purchase, he was later forced to pay outstanding charges in order to regularize his situation.
The Notary’s Position: A Moral Duty, Not a Legal One
When asked about this point, a notary confirmed that there is, to date, no law explicitly requiring the presentation of a clearance certificate from the property manager during a real estate transfer.
However, the legislation governing the notarial profession imposes a duty of diligence and fairness toward all parties.
As a result, in most notarial practices, it is customary for the notary to request a statement of account from the property manager prior to signing, in order to prevent any future disputes or financial risks.
In the event of a dispute, property managers have powerful legal tools at their disposal: they can, in particular, register a mortgage on the property title to secure the payment of outstanding charges.
Such a registration prevents any resale of the property until an official release has been issued.
In other words: prevention is better than cure.
A prudent buyer should insist on obtaining this document before the sale, or, failing that, ensure that the deed explicitly states that the seller remains solely responsible for any prior charges.
A situation that highlights the importance of proper professional guidance
The situation mentioned above does not involve an Atlasimmobilier client, as the transaction was carried out outside our agency.
However, the individual concerned contacted us afterward for professional advice upon encountering this issue.
In order to provide an accurate response and inform the public, we consulted a notary to clarify the obligations of each party and to publish this informative article.
At Atlasimmobilier, we pay particular attention to this type of verification.
Our clients are systematically informed about both clearance certificates — fiscal and co-ownership — prior to any signing, in order to prevent hidden debts or future complications.
Our Atlasimmobilier advice
- Never sign without verifying the syndic clearance certificate.
- Ask the notary to confirm that it is present in the file before signing.
- In co-owned properties, request a written statement from the property manager confirming the absence of any outstanding debts.
- In case of doubt, have a clause included in the deed specifying that the seller remains responsible for any prior charges.
- Keep all written evidence (clearance certificates, letters, and correspondence with the property manager).
In Conclusion
The tax clearance certificate is now a mandatory and regulated document, ensuring the property’s fiscal compliance.
The syndic clearance, while not yet legally enforced, is a matter of prudence and common sense, offering essential protection to buyers against hidden debts linked to the property.
At Atlasimmobilier, we ensure that every step of the acquisition process is secure — from document verification to the signing of the authentic deed — so that our clients can buy with complete confidence, transparency, and peace of mind.
