Mexico: Reminder, maquiladoras must file information returns by 31 December

Mexico: Information returns for maquila due 31 December

Information returns of manufacturing, maquiladora, and service exportation companies reporting information regarding the 30% ownership threshold for machinery and equipment used in the maquila operation involving a foreign resident (i.e., with whom the maquiladora has entered into a contractual arrangement) are due by 31 December 2015. Under provisions of the 2014 tax reform, 30% of the machinery and equipment must be owned by the foreign resident.


Related content

Read a July 2015 report (Spanish) prepared by the KPMG member firm in Mexico that describes the procedure to be followed in order to determine the 30% threshold.


Tax reform provisions enacted for 2014 included new requirements for maquiladoras to comply with, in order to continue providing protection to their nonresident related parties (parent companies or customers) with regard to the possible creation of a permanent establishment in Mexico. Among the requirements are the following:

  • The company must perform a maquila operation. 
  • The company must usually process, in Mexico, goods or merchandise maintained therein by the nonresident or by a third party having a commercial relationship with the maquiladora's customer. 
  • The goods or merchandise supplied must be subject to a transformation or repair process and must be temporarily imported into Mexico for processing and then subsequently exported. If, during this process, merchandise that was not temporarily imported was used, such merchandise must be exported jointly with that which was actually temporarily imported.
  • The company must use assets provided (directly or indirectly) by the nonresident or any related company. These assets (machinery and equipment) used in the transformation or repair process may not have been owned by the company performing the maquila operation or by a related party residing in Mexico. Additionally, at least 30% of the machinery and equipment used in the maquila operation must be provided by the nonresident. 
  • The nonresident must reside in a country that has signed a treaty for the avoidance of double taxation with Mexico.  
  • The maquiladora must comply with the provisions regarding transfer pricing.


For more information, contact a tax professional with KPMG´s Mexico tax center:

Jose Manuel Ramirez | +1 (212) 872-6541 |


Or contact an international tax professional with the KPMG member firm in Mexico:

Mario Hernandez | +52 656 962 3616 |

Catherine Thibault | +52 555 246 8474 |

Ana Carolina Dominguez | +52 555 246 8448 |

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG International has created a state of the art digital platform that enhances your experience, optimized to discover new and related content.