Yes, but only for its activities consistent with its purpose. Non-profit associations and bodies legally treated as such are wholly exempt from the IS, but only for operations consistent with the purpose defined in their statutes (art. 6).
The important limits. This exemption does not apply (art. 6):
- to sales or service establishments belonging to the association;
- to housing associations in the event of non-compliance with the conditions of article 7-I-B.
In other words, if your association operates a commercial or profit-making activity (a sales or service establishment), the corresponding profits remain taxable: the exemption is confined to the statutory core of the association.
For housing associations, the exemption is subject to compliance with precise conditions (art. 7), in particular: members must not be liable to the tax on property income or to the housing tax for the properties concerned; each member must allocate the dwelling to their principal residence for at least four (4) years; and the covered area must not exceed 300 square metres per housing unit. So check that your activity indeed stays within the non-profit statutory perimeter.
Esto es información jurídica general, no asesoramiento legal. Para asesoramiento sobre su situación específica, consulte a un abogado colegiado en Marruecos.