{"id":7870,"date":"2024-08-20T17:03:37","date_gmt":"2024-08-20T15:03:37","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=7870"},"modified":"2024-08-20T17:03:44","modified_gmt":"2024-08-20T15:03:44","slug":"publication-par-la-direction-generale-des-impots-du-guide-fiscal-des-marocains-residant-a-letranger","status":"publish","type":"post","link":"https:\/\/www.lexisma.info\/?p=7870","title":{"rendered":"Publication, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, du guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a mis en ligne, sur son portail Internet, un guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le guide d\u00e9taille les donn\u00e9es et formalit\u00e9s relatives \u00e0 plusieurs aspects de la fiscalit\u00e9 applicable &nbsp;aux Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger, dont notamment&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les droits d\u2019enregistrement (pour les biens immobiliers et pour les terrains )\u00a0;<\/li>\n\n\n\n<li>les droits de timbre\u00a0;<\/li>\n\n\n\n<li>la taxe sur la valeur ajout\u00e9e (TVA)\u00a0;<\/li>\n\n\n\n<li>la contribution sociale de solidarit\u00e9 sur les livraisons \u00e0 soi-m\u00eame de construction d\u2019habitation principale\u00a0;<\/li>\n\n\n\n<li>l\u2019imp\u00f4t sur le revenu (relativement \u00e0 la pension de retraite de source et les revenus fonciers)\u00a0;<\/li>\n\n\n\n<li>la restitution de la TVA (d\u00e9taxe) au profit des personnes non-r\u00e9sidentes au titre des biens et marchandises acquis \u00e0 l\u2019int\u00e9rieur.<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Source<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">DGI, Accueil, Guide fiscal, Guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger :&nbsp;<a target=\"_blank\" href=\"https:\/\/www.tax.gov.ma\/wps\/portal\/DGI\/Accueil\" rel=\"noreferrer noopener\">https:\/\/www.tax.gov.ma\/wps\/portal\/DGI\/Accueil<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/tax.gov.ma\/wps\/wcm\/connect\/1f1fc3f3-05d4-4fed-9d5b-7aa742e4c236\/Guide+MRE_AR_2024_VF2.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-1f1fc3f3-05d4-4fed-9d5b-7aa742e4c236-p1pS-qQ\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le guide dans sa version en arabe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/tax.gov.ma\/wps\/wcm\/connect\/a972d8b8-f1a6-44de-887c-3f84fee8a83f\/Guide+MRE+_FR+2024_VF2.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-a972d8b8-f1a6-44de-887c-3f84fee8a83f-p1pSPUq\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le guide dans sa version en fran\u00e7ais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/demande-de-d%C3%A9mo-lexis-ma\/\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a mis en ligne, sur son portail Internet, un guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger. Le guide d\u00e9taille les donn\u00e9es et formalit\u00e9s relatives [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[49],"tags":[],"class_list":["post-7870","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publication, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, du guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger - LexisNexis Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lexisma.info\/?p=7870\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publication, par la Direction g\u00e9n\u00e9rale des imp\u00f4ts, du guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger - LexisNexis Maroc\" \/>\n<meta property=\"og:description\" content=\"La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a mis en ligne, sur son portail Internet, un guide fiscal des Marocains r\u00e9sidant \u00e0 l\u2019\u00e9tranger. 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