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.

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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 |

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