Moroccan forces occupied Smara on 27 November 1975 , and they and the Mauritanians progressively took over the rest of the Western Saharan settlements in the weeks that followed .
In theory , Western Sahara was under Spanish administration until 27 February 1976 .
Moroccan forces occupied Smara on 27 November 1975 , and they and the Mauritanians progressively took over the rest of the Western Sahara   settlements in the weeks that followed .
In theory , Western Sahara was under Spanish administration until 27 February 1976 .