[{"id":"eab8b53","elType":"section","settings":{"structure":"20"},"elements":[{"id":"14f79c5","elType":"column","settings":{"_column_size":50,"_inline_size":76.249},"elements":[{"id":"3f85318","elType":"widget","settings":{"editor":"","_margin":{"unit":"px","top":"0","right":"0","bottom":"0","left":"14","isLinked":false}},"elements":[],"widgetType":"text-editor"},{"id":"f2e3bfa","elType":"widget","settings":{"image":{"url":"http:\/\/advalmaroc.com\/wp-content\/uploads\/2021\/04\/chart.png","id":2532},"width":{"unit":"%","size":66,"sizes":[]},"_margin":{"unit":"px","top":"8","right":"8","bottom":"8","left":"8","isLinked":true},"_padding":{"unit":"px","top":"-5","right":"-5","bottom":"-5","left":"-5","isLinked":true}},"elements":[],"widgetType":"image"},{"id":"92d1c91","elType":"widget","settings":{"editor":"<p><strong>MESURES D\u2019ENCOURAGEMENT<\/strong><\/p><p>Confront\u00e9 \u00e0 des \u00e9quilibres financiers et \u00e9conomiques \u00e0 la fin des ann\u00e9es soixante-dix et au d\u00e9but des ann\u00e9es quatre-vingt, le Maroc a mis en \u0153uvre et r\u00e9ussi un vaste programme d\u2019ajustement structurel (PAS).<br \/>Ce dernier devait aboutir \u00e0 un solide ancrage de l\u2019\u00e9conomie marocaine \u00e0 l\u2019\u00e9conomie internationale en favorisant l\u2019\u00e9closion et la promotion de nouvelles structures \u00e9conomiques, r\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\u2019investissement.<\/p><p><strong>LA CHARTE D\u2019INVESTISSEMENT<\/strong><\/p><p>L\u2019adoption d\u2019une charte d\u2019investissement est de nature \u00e0 g\u00e9n\u00e9raliser les mesures d\u2019encouragement \u00e0 l\u2019investissement en introduisant une certaine neutralit\u00e9 fiscale intersectorielle. Consacrant la libert\u00e9 d\u2019investir, cette charte vise \u00e0 promouvoir les opportunit\u00e9s d\u2019investissement au Maroc et \u00e0 d\u00e9velopper la dynamique de l\u2019entreprise\u00a0; elle accorde, de fa\u00e7on unanime, un encha\u00eenement d\u2019avantages fiscaux et douaniers qu\u2019on peut pr\u00e9senter bri\u00e8vement comme suit\u00a0:<\/p><p><strong>Avantages li\u00e9s \u00e0 la phase de cr\u00e9ation<\/strong><\/p><ul><li>Les droits d\u2019enregistrement<\/li><\/ul><p>\u2013 Application d\u2019un taux de 4% (au lieu de 3%) pour les actes d\u2019acquisition de terrains destin\u00e9s \u00e0 la r\u00e9alisation d\u2019op\u00e9ration de lotissement et construction et de terrains destin\u00e9s \u00e0 la r\u00e9alisation d\u2019un projet d\u2019investissement ;<\/p><p>\u2013 Application d\u2019un taux r\u00e9duit de 1% \u00a0pour les droits d\u2019apport en soci\u00e9t\u00e9s \u00e0 l\u2019occasion de la constitution ou de l\u2019augmentation du capital. Le dit droit est fix\u00e9 \u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\u00e9passe pas 500.000 DH.<\/p><ul><li>Les droits de douane<\/li><\/ul><p>Les biens d\u2019\u00e9quipement, mat\u00e9riels et outillages ainsi que leurs parties, pi\u00e8ces d\u00e9tach\u00e9es et accessoires, consid\u00e9r\u00e9s comme n\u00e9cessaires \u00e0 la promotion et au d\u00e9veloppement de l\u2019investissement sont passibles d\u2019un droit d\u2019importation \u00e0 un taux minimum de 2,5% ad valorem ou \u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\u2019article 3 de la loi-cadre n\u00b0 18-95 formant charte de l\u2019investissement)<\/p><ul><li>La taxe sur la valeur ajout\u00e9e<\/li><\/ul><p>Exon\u00e9ration ou remboursement dans la limite de 36 mois \u00e0 compter du d\u00e9but d\u2019activit\u00e9 pour les biens d\u2019\u00e9quipement, mat\u00e9riels et outillages acquis localement ou import\u00e9s n\u00e9cessaires \u00e0 la r\u00e9alisation des projets d\u2019investissement portant sur un montant sup\u00e9rieur \u00e0 200.000.000,00 de dirhams dans le cadre d\u2019une convention conclue avec l\u2019Etat<\/p><ul><li>La taxe professionnelle (anciennement Patente)<\/li><\/ul><p>\u2013 Suppression de la taxe variable\u00a0;<\/p><p>\u2013 Exon\u00e9ration pendant les 5 premi\u00e8res ann\u00e9es d\u2019exploitation pour toute personne physique ou morale exer\u00e7ant une activit\u00e9 professionnelle, industrielle ou commerciale. L\u2019exon\u00e9ration pr\u00e9cit\u00e9e s\u2019applique \u00e9galement, pour la m\u00eame dur\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\u00e9riels et outillages neufs acquis en cours d\u2019exploitation, directement ou par voie de cr\u00e9dit-bail.<\/p><p><strong>INDICATIONS LI\u00c9ES \u00c0 LA PHASE D\u2019EXPLOITATION<\/strong><\/p><ul><li>Imp\u00f4t sur les soci\u00e9t\u00e9s et imp\u00f4t sur le revenu<\/li><\/ul><p>La charte de l\u2019investissement octroie un r\u00e9gime fiscal pr\u00e9f\u00e9rentiel\u00a0:<\/p><p>\u2013 Pour les entreprises exportatrices de produits et services Exon\u00e9ration totale pendant 5 ans \u2013 Taux r\u00e9duit de 17,5% au del\u00e0 des 5 ans\u00a0;<\/p><p>\u2013 Pour les entreprises artisanales dont la production est r\u00e9sultat d\u2019un travail essentiellement manuel et pour les entreprises qui s\u2019implantaient dans les pr\u00e9fectures ou provinces dont le niveau d\u2019activit\u00e9 \u00e9conomique exige un r\u00e9gime fiscal pr\u00e9f\u00e9rentiel : Taux r\u00e9duit de 17,5% de l\u2019IS ou de l\u2019IR<\/p><ul><li>Amortissements d\u00e9gressifs<\/li><\/ul><p>\u2013 Application des amortissements d\u00e9gressifs pour les biens d\u2019\u00e9quipements.<\/p><p><strong>AVANTAGES ADDITIONNELS<\/strong><\/p><ul><li>Prise en charge par l\u2019Etat de certaines d\u00e9penses<\/li><\/ul><p>Peuvent b\u00e9n\u00e9ficier :<\/p><p>\u2013\u00a0\u00a0 d\u2019une participation de l\u2019Etat aux d\u00e9penses relatives \u00e0 l\u2019acquisition du terrain n\u00e9cessaire \u00e0 la r\u00e9alisation du programme d\u2019investissement dans la limite de 20% du co\u00fbt de ce terrain ;<\/p><p>\u2013\u00a0\u00a0 d\u2019une participation de l\u2019Etat aux d\u00e9penses d\u2019infrastructures externes n\u00e9cessaires \u00e0 la r\u00e9alisation du programme d\u2019investissement dans la limite de 5% du montant global du programme d\u2019investissement ;<\/p><p>\u2013\u00a0\u00a0 d\u2019une participation de l\u2019Etat aux frais de la formation professionnelle pr\u00e9vue dans le programme d\u2019investissement dans la limite de 20% du co\u00fbt de cette formation, les entreprises dont le programme d\u2019investissement r\u00e9pond \u00e0 l\u2019un ou \u00e0 plusieurs des crit\u00e8res suivants :<\/p><ul><li>\u00eatre d\u2019un montant \u00e9gal ou sup\u00e9rieur \u00e0 200 M DH ;<\/li><li>cr\u00e9er un nombre d\u2019emplois stables \u00e9gal ou sup\u00e9rieur \u00e0 250 ;<\/li><li>\u00eatre r\u00e9alis\u00e9 dans l\u2019une des provinces ou pr\u00e9fectures \u00e9num\u00e9r\u00e9es dans la liste reprise en fin de page ;<\/li><li>assurer un transfert de technologie ;<\/li><li>contribuer \u00e0 la protection de l\u2019environnement.<\/li><\/ul><p>Les avantages pr\u00e9vus par le pr\u00e9sent article peuvent \u00eatre cumul\u00e9s sans toutefois que la participation totale de l\u2019Etat d\u00e9passe 5% du montant global du programme d\u2019investissement.<\/p><p>Toutefois dans le cas o\u00f9 le projet d\u2019investissement est pr\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\u2019Etat peut atteindre 10% du montant global du programme d\u2019investissement.<\/p><ul><li>Mesures d\u2019ordre administratif et foncier<\/li><\/ul><p>Cr\u00e9ation d\u2019un \u00ab\u00a0Fonds de promotion des investissements\u00a0\u00bb pour comptabiliser les op\u00e9rations aff\u00e9rentes \u00e0 la prise en charge par l\u2019Etat du co\u00fbt des avantages accord\u00e9s aux investisseurs dans le cadre du r\u00e9gime des contrats d\u2019investissement ainsi qu\u2019aux d\u00e9penses n\u00e9cessit\u00e9s par la promotion des investissements.<\/p><p>Cr\u00e9ation d\u2019un \u00ab\u00a0Organe Administratif\u00a0\u00bb charg\u00e9 de l\u2019accueil, de l\u2019orientation, de l\u2019information et de l\u2019assistance des investisseurs ainsi que la promotion des investissements.<\/p><p>Construction d\u2019une \u00a0\u00bb R\u00e9serve Fonci\u00e8re \u00a0\u00bb destin\u00e9e \u00e0 la r\u00e9alisation de projets d\u2019investissement et la d\u00e9finition de la participation de l\u2019Etat \u00e0 l\u2019acquisition et \u00e0 l\u2019\u00e9quipement des terrains n\u00e9cessaires \u00e0 l\u2019investissement.<\/p><p>Ce nouveau contexte l\u00e9gal relatif \u00e0 l\u2019investissement a induit un nouveau r\u00e9gime pour les investissements \u00e9trangers.<\/p><p>Liste des provinces et pr\u00e9fectures qui b\u00e9n\u00e9ficient de l\u2019encouragement \u00e0 l\u2019investissement :<\/p><p>\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\u00e2youne ; Larache ;<\/p><p>\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\/p><p><span style=\"font-weight: var( --e-global-typography-text-font-weight );\">\u2013\u00a0Taounate ; Taourirt ; Tata ; Taza ; 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