Mexico: Maquila or “sub-maquila” | KPMG Global
Share with your friends

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.


Related content

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

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