By default, no. General partnerships (SNC) formed in Morocco and comprising only individuals are excluded from the scope of corporate income tax (art. 3). In the same situation are limited partnerships (sociétés en commandite simple) and joint ventures with fewer than six partners, provided they bring together only individuals.
But you can choose the IS. The law gives you an irrevocable option to be subject to the IS (art. 2). This option applies specifically to SNCs, limited partnerships, and joint ventures with fewer than six partners, formed in Morocco and made up exclusively of individuals.
To exercise this option, you must state it (art. 2):
- newly created company: on the return provided for in article 148;
- company already in business: on a request, using a model form provided by the administration, within the four (4) months following the close of the last financial year, delivered against a receipt or sent by registered letter with acknowledgement of receipt to the tax office of your tax domicile or principal place of business.
Caution: once exercised, the option is irrevocable (art. 2).
Esto es información jurídica general, no asesoramiento legal. Para asesoramiento sobre su situación específica, consulte a un abogado colegiado en Marruecos.