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  • Tipo: Regulatory update
  • Fecha: 04/07/2014

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La Práctica de Impuestos analiza de manera detallada los efectos que puedan tener en su empresa las diversas disposiciones regulatorias.

Segunda resolución de modificaciones a la Resolución Miscelánea Fiscal para 2014

miscelánea fiscal
No. 10. El 4 de julio de 2014, se publicó en el Diario Oficial de la Federación la Segunda Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2014 y sus Anexos.

Second Resolution of Modifications to the Miscellaneous Rules 2014 

Today was published in the Official Gazette of the Federation the “Second Resolution of Modifications of the Miscellaneous Rules for 2014 and its Attachments 1-A, 2, 3, 6, 11, 14, 15, 18, 22, 23 y 24”.
Included in the resolution is the modification of the Rule Number I.3.19.1., related with the income that could be obtained or activities that could be performed by the maquila entities in order to do not affect the compliance with the new definition of maquila operation for tax purposes. Within these changes we can mention the following ones:


  • The possibility to obtain income for the rendering of services, lease of goods, sale of scrap, sale of goods (not manufactured by the maquila entity) and other income related with the maquila operation as long as the same does not exceed 10% of the maquila income, certain requirements related with an adequate segregation of income and costs and transfer pricing compliance rules are complied with
  • Some restrictions are included in connection with some of the transactions with non related parties
  • It is extended up to September 30, 2014 the possibility to sell goods in Mexico without affecting the definition of maquila operation for tax purposes


It is important to mention that due to the extension that is being granted, up to September 30, 2014, we consider a priority to evaluate the activities and transactions that the maquila is carrying out in order to identify the ones that cannot be carried out by the maquila going forward and to evaluate the risk involved for the lack of compliance of this rule in connection with the possibility to trigger a permanent establishment for the foreign resident.


Additionally, we consider important to point out that there are still rules pending to be issued related with at least:


  • Ownership and use of machinery and equipment that could be used in the manufacturing processes
  • Mechanics for the calculation of the percentage of machinery and equipment owned or provided by the foreign resident
  • Definition of machinery and equipment for the purposes of the calculation mentioned in the preceding bullet


The resolution can be reviewed by clicking here.


As always, the Tax & Legal Practice at KPMG in Mexico is at your service to analyze in detail the effects that this reform could have on your business operations.
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