Power of Attorney to Sell Real Estate in Morocco from Abroad: Authentic Form Mandatory (Law 69-16)

Since Law 69-16, which came into force on September 14, 2017, real estate sale deeds in Morocco must be in authentic form, including Moroccan notarial deeds. A consular power of attorney can be used if it is itself authenticated, but the Moroccan notary will examine it carefully. The safest practice is to draw up the power of attorney directly with the Moroccan notary (in person in Morocco) or through the Moroccan consulate abroad.

The power of attorney must be specific (not general) and explicitly state: authorization to sell the designated property (cadastral address, land title or requisition number), the minimum sale price or full delegation of price negotiation, signing of the authentic deed of sale, and receipt of the sale price. Without these explicit mentions, the Moroccan notary may refuse to proceed.

The Real Estate Capital Gains Tax (TPI) applies at the unified rate of 20% on the realized capital gain. Exemption is granted after 6 years of continuous ownership. If the property has been the MRE's primary residence for at least 6 years, exemption may also apply. The representative must file the TPI declaration with the DGI within one month of the sale.

The MRE (or their representative) must open a convertible or non-convertible dirham account with a Moroccan bank. The notary transfers the sale proceeds to this account. For repatriation, the MRE presents the notarized deed of sale and proof of TPI payment to the bank. The Office des Changes authorizes full repatriation if the property was acquired in foreign currency or financed with funds brought from abroad.

If the property is held jointly, each co-owner must grant power of attorney to a joint representative or separate representatives. The sale can only proceed with the agreement of all co-owners (unanimously), unless a judicial partition has been ordered. A separate power of attorney is required for each heir. The Moroccan notary will verify the validity and consistency of all powers of attorney before drafting the deed.

Moroccan law does not set a maximum legal duration for a real estate sale power of attorney, but in practice Moroccan notaries require the power of attorney to be less than 3 months old at the date of signing the deed of sale. To avoid any issues, it is advisable to draw up the power of attorney as close as possible to the planned sale date. An expired power of attorney will need to be renewed.

Yes, a power of attorney can be revoked at any time by the principal. To revoke, the MRE must notify the representative in writing (registered mail with acknowledgment of receipt) and inform the notary handling the sale. A consular or notarial revocation deed can also be drawn up. Revocation takes effect upon notification to the representative and the third party (notary, buyer) handling the transaction.