Mexico’s 2027 Economic Package does not propose changes to the tax mechanics applicable to companies conducting maquila operations under Articles 181 and 182 of the Mexican Income Tax Law. However, tax policy continues to prioritize greater compliance, enforcement, information traceability, and the prevention of transactions lacking substance.
Although the 2027 initiatives do not directly modify the Safe Harbor mechanics, the proposed tax environment and the tax enforcement strategy make it advisable to review certain controls that, in practice, are particularly relevant for maquiladoras.
The absence of substantial changes to Safe Harbor does not mean that the tax environment remains unchanged. Although certain adjustments may be economically absorbed by the minimum profit determined under Safe Harbor, this does not eliminate other tax consequences related to substance, deductibility, UFIN/CUFIN, income classification, deposits, CFDI tax invoices, intercompany agreements, and consistency of information.
Safe Harbor: more than a formula, permanent establishment protection
It is important to remember that Safe Harbor is not merely a mechanism for determining the maquiladora's minimum taxable profit. Compliance with the maquila regime requirements and the determination of profit under Safe Harbor form part of the framework that, subject to the applicable legal conditions, allows the foreign resident whose assets are used in the maquila operation not to be deemed to have a permanent establishment in Mexico as a result of those activities.
Safe Harbor may absorb the income tax effect of certain non-deductible expenses, but not all of their tax consequences
For a maquiladora, certain non-deductible expenses may not generate additional income tax because of the minimum taxable profit determined under Safe Harbor. However, this does not mean that the item is tax-neutral, since non-deductible expenses ultimately reduce Net Tax Profit (UFIN), which may consequently affect the amount of dividends subject to tax.
Safe Harbor: the challenge lies in the composition of its calculation bases.
After many years of application, the Safe Harbor calculation can become an apparently routine process. Precisely for that reason, there is a risk of replicating historical criteria without confirming that the facts, agreements, assets, and accounting records remain the same; therefore, we recommend reviewing the following:
Cost and expenses
Verify that the costs and expenses used to determine the Safe Harbor base actually relate to the maquila operation, are properly recognized, and are reconciled to the accounting records and the annual income tax return.
Assets
Identify which assets are used in the maquila operation, their ownership, value, period of use, and the methodology applied to include them in the calculation.
Is the maquila operation still the same?
The annual review should not be limited to reproducing the prior year's Safe Harbor calculation. It is also advisable to confirm whether the current activities performed, functions carried out, assets used, risks assumed, and sources of income remain consistent with the maquila model under which the operation was structured.
If the business model has evolved significantly, it may be necessary to assess whether the operation continues to be consistent with that model or whether a different manufacturing structure should be considered.
Tax consistency: from transaction recording to the reported taxable income
The same item of income or expense may be reflected in different records and obligations: CFDI tax invoices, accounting records, accounts receivable or payable, bank activity, collections or payments, Safe Harbor, the annual income tax return, DIEMSE, and substance documentation. In the case of expenses, their tax treatment should also be consistent.
We recommend periodically reconciling CFDI tax invoices issued and received, accounting and tax income and expenses, accounts receivable and payable, collections and payments, the final maquila service fee, Safe Harbor, the annual income tax return, and DIEMSE.
Deposits that do not represent income
Not every deposit received necessarily constitutes taxable income. It may represent a loan, capital contribution, reimbursement, intercompany transfer, advance payment, or another concept. The nature of the deposit should be documented when it occurs, not years later when the tax authority asks about it.
Other income related to the maquila operation
In practice, items such as scrap, administrative or technical services, rent, interest, or other ancillary income may arise. The analysis should not be limited to confirming that a CFDI exists; it should identify the activity that generated the income, its economic and legal nature, how it should be treated for tax purposes, and the supporting elements demonstrating that the income arises as part of the maquila operation.
Substance: an evidence trail that stands the test of time and does not depend on the memory of those involved
The tax enforcement environment continues to focus on the actual existence of transactions. For 2027, we recommend moving from a control based on “we have a CFDI and proof of payment” to one capable of demonstrating what was received, who provided it, why it was necessary, and what evidence the transaction left behind.
The level of evidence should be proportionate to the type, amount, and risk of the transaction. Engineering, IT, maintenance, security, cleaning, consulting, recruiting, construction, transportation, and related-party services generally require a more robust support file than a routine purchase.
Intercompany Agreements vs Operational Reality
In related-party transactions, substance also requires consistency between intercompany documentation and the way the operation is actually carried out. The maquila agreement, functions actually performed, assets used, risks assumed, reimbursement mechanics, and service fee should be consistent with the operational reality.
Differences among agreements, accounting records, invoicing, transfer pricing, and actual execution of the operation may create inconsistencies that are difficult to explain during a tax audit.
Customs and foreign trade: the other side of consistency
Tax audits of maquiladoras are not limited to income tax. Tax and customs authorities cross-check information from the IMMEX program, inventory control records (Annex 24), import and export customs declarations (pedimentos), accounting records, and other information available regarding the operation. Accordingly, the consistency review should also extend to customs matters, including balances and returns of temporarily imported goods, tariff classification and customs valuation, updates to IMMEX program information, and ongoing compliance with the requirements applicable to certifications such as AEO (OEA) and VAT/Excise Tax (IVA/IEPS).
Customs traceability is part of the same operational story and should be consistent with its tax and accounting treatment.
Conclusion
For maquiladoras, 2027 will not be a year defined by a new Safe Harbor formula. The most significant change lies in the control standard: reconcilable information, contemporaneous documentation, and the ability to explain the operation from its origin through the reported taxable income.
Maquiladoras have a particular feature: Safe Harbor may economically absorb certain adjustments that, in another company, would immediately result in additional income tax. However, this does not eliminate risks related to substance, deductibility, CUFIN, income classification, unsupported deposits, differences between CFDI tax invoices and accounting records, intercompany documentation, or inconsistencies among Safe Harbor, the annual income tax return, and DIEMSE. In this context, a comprehensive review should cover not only the Safe Harbor calculation, but also the continued appropriateness of the maquila model, permanent establishment protection, consistency of intercompany documentation, and tax and customs traceability.
Note on the 2027 Economic Package
The 2027 Economic Package is subject to the corresponding legislative process. This bulletin considers the initiatives and provisions published as of its date of issuance and should be updated as reforms, rules, and other applicable provisions are approved.
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
