The 3 main challenges for MRE in Spain
Situations specific to the Spain-Morocco relationship.
Spain-Morocco Tax Convention
The convention of July 10, 1978 governs double taxation between Spain and Morocco. Moroccan rental income, pensions, dividends: the rules differ from those in France. Spanish MRE have specific reporting obligations with the AEAT.
ES-MA double taxation guide →Coastal and Rif Real Estate
Spanish MRE invest heavily in northern Morocco (Tetouan, Al Hoceima, Nador) and Tangier. Geographical proximity facilitates visits but does not replace a trusted Moroccan notary to secure the transaction.
Real estate purchase guide →Driving License Exchange ES-MA
The bilateral agreement between Spain and Morocco allows license exchange without retaking exams. The procedure was simplified in 2025: one step at the Jefatura Provincial de Tráfico and one at the Moroccan Registration Center.
ES-MA license exchange guide →Essential guides for Spain MRE
All guides →Succession and Inheritance in Morocco for MREs: Complete Guide 2026
Islamic law, multiple heirs, property, frozen bank accounts: how to handle an inheritance in Morocco from abroad without mistakes.
10 min readSpain-Morocco Double Taxation: Complete Guide for MREs in 2026
The Spain-Morocco tax treaty of 10 July 1978 (and its 1985 protocol) governs the allocation of taxing rights between both countries. An MRE residing in Spain declares worldwide income via IRPF (form 100) and can offset taxes paid in Morocco. Undeclared Moroccan real estate income in Spain can trigger a tax reassessment.
13 min readFrequently asked questions — MRE Spain
How does the Spain-Morocco tax convention work?
The convention of July 10, 1978 provides that Moroccan real estate income is taxable only in Morocco. Spanish-source pensions are taxable in Spain. Dividends are subject to a 10-15% withholding tax depending on the case. Cross-border workers (Melilla, Ceuta) have specific rules.
Can I easily transfer money to Morocco from Spain?
Yes. Spain has a dense network of transfer agencies (Western Union, MoneyGram, Ria Money). Wise is also available and offers the best rate. Santander and BBVA offer transfers to Morocco with high fees (3-4% margin). Our calculator allows real-time comparison.
How do I get my Spanish NIE and have it recognized in Morocco?
The NIE (Número de Identidad de Extranjero) is required for all administrative and tax procedures in Spain. For Moroccan notarial acts, you will need to present your Moroccan CIN, your NIE, and your residence permit. These documents do not need to be apostilled for use in Morocco.
What are the inheritance rights in Morocco for a Spanish MRE?
Moroccan succession is governed by the Moudawana. Real estate in Morocco is subject to Moroccan law, regardless of the deceased's residence. Unlike Spain, Morocco does not apply inheritance taxes between direct ascendants and descendants. An inheritance deed established by a Moroccan notary or adoul is required.
Is my Spanish pension compatible with a CNSS retirement in Morocco?
Yes. Both pensions can be combined without a cap. The Spanish pension (Seguridad Social) is taxable in Spain. The Moroccan CNSS is tax-exempt in Morocco if it does not exceed the exemption threshold. Since May 2025, the minimum threshold is 1,320 days contributed, making CNSS pension access easier for MRE.
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