The social solidarity levy on self-supplies relating to the construction of a principal residence is payable for any residential unit with a floor area exceeding 300 m². The rules governing this levy also stipulate an obligation* to submit an annual declaration detailing the construction cost.

* For private dwellings for which planning permission was granted after 1 January 2019.

Scale

The amount of this contribution is determined on the basis of the floor area of the dwelling**:

** An indivisible property for which planning permission has been granted

Declaration of the social solidarity contribution

The declaration must be completed using a standard form (specifying the floor area and the amount of the levy, and accompanied by the occupation permit and the planning permission). It must be submitted, together with payment of the contribution, to the tax collector at the tax office for the area where the dwelling is being built (within 90 days of the date on which the occupation permit was issued by the competent authority).

Annual declaration of construction costs

The annual declaration of construction costs must be submitted electronically by the end of February each year, covering the period from the start date of the works until the date on which the occupation permit is granted.

It must be accompanied by a detailed statement containing the following information:

• The invoice reference number or accounting statements where the building is constructed as part of a turnkey contract;

• The supplier’s first name and surname if they are a natural person, and their company name if they are a legal entity;

• Tax identification number;

• The company’s unique identifier;

• The description of the goods, works and services;

• The amount excluding value added tax;

• The amount of tax stated on the invoice;

• The payment method and details.

It is important to note that:

• • • • The declaration submitted for the first year of the works must be accompanied by a certificate issued by a specialist architect, including an estimate of the costs of the works, or by a copy of the contract if the construction is being carried out under a turnkey contract;
      • Annual returns for subsequent years must include the cumulative cost of the works, and the final return (for the year in which the occupation permit was granted) must show the total cost of the construction;
      • Penalties apply if the declaration is not submitted:
        • A fine of 500 dirhams for a late submission of less than 30 days;
        • A 2 per cent surcharge will be applied if the construction costs are not declared or if the declared construction costs are lower than those stated in the architect’s certificate.

• Registration fees
• Application for the release of a mortgage relating to VAT paid by the State