Mexico: Maquila or “sub-maquila” | KPMG | GLOBAL
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Mexico: Maquila or “sub-maquila”

Mexico: Maquila or “sub-maquila”

Companies that are involved in the transformation process (that is, the process of transforming inputs for maquila entities) may consider themselves to be part of the maquiladora export sector as “sub-maquilas,” and as such, to be entitled to tax benefits under the maquiladora regime.

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The involvment of such companies in the transformation processes has led the tax authorities to establish specific measures to regulate their operations. Therefore, it must be determined in what situations would companies that transform inputs be considered to be part of the production process of the maquiladoras? 

 

Read a March 2018 report (Spanish) prepared by the KPMG member firm in Mexico

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