The captain of the boat is a Malian citizen and preliminary investigations show that a Malian national organized the crossing.
International news agencies citing activists and the International Organization for Migration (IOM) said 60 people were in the boat adding that deaths are estimated at 34 people.
Moroccan officials said the country is facing pressure as a result of the closure of the Balkan and Libyan migration routes.
The North African Kingdom has dismantled 80 trafficking networks and foiled more than 54,000 migration attempts by September this year.
The IOM estimates the number of migrants crossing to Spain this year at more than 38,000 people with some 400 deaths at sea.