The Mexican government issued guidance for maquiladoras and other manufacturers to follow in determining the 30% ownership threshold of machinery and equipment used in the maquila operation involving a foreign resident (with whom the maquiladora has entered into a contractual arrangement).
Maquiladoras and certain other manufacturers are required to file an information statement (Declaración Informativa de Empresas Manufactureras, Maquiladoras y de Servicios de Exportación—DIEMSE) by 31 December 2015. The 30% rule affects the DIEMSE procedure.
Read a July 2015 report (Spanish) prepared by the KPMG member firm in Mexico: Manufactureras, Maquiladoras y de Servicios de Exportación (DIEMSE) y cálculo del 30% de maquinaria y equipo
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