Maquiladora transfer pricing in Querétaro
Safe harbor, documentation and returns for maquiladoras and IMMEX plants in Querétaro.
Querétaro office
- Rufino Tamayo No. 7-101
Fracc. Pueblo Nuevo, Corregidora, Qro. - +52 442 225-55-10
- queretaro@mayacontadores.com
- Monday to Friday: 9:00 – 18:00
Transfer pricing rules made for maquiladoras
Maquiladoras that process goods for a foreign parent company have their own transfer pricing rules in Mexico. They must determine their taxable profit with one of the methods the law allows, such as the safe harbor, and support it every year.
From our Querétaro office we review which method applies to your plant, calculate the result and prepare the documentation and returns, coordinated with your parent company.
- Safe harborand other methods reviewed for your plant
- Every fiscal yearcalculation and documentation
- English and Spanishreports for your parent company
Updated: October 2026
What makes maquiladora transfer pricing different
A maquiladora usually works with machinery, materials and know-how owned by its foreign parent company. Mexican rules define how much profit it must report in Mexico so that the parent company does not create a permanent establishment in the country.
Choosing and applying the method correctly every year protects both the plant and the parent company. The rules have changed in recent years, so it is worth reviewing them with your advisor.
IMMEX maquiladoras
Plants that process goods for a foreign parent company.
Who this service is for
Shelter operations
Manufacturers operating through a shelter company.
Aerospace and automotive plants
Plants of the Querétaro clusters with transactions abroad.
Plants changing methods
Maquiladoras that need to review their method after rule changes.
Parent companies abroad
Groups that need to understand the Mexican result of their plant.
What the service includes
Transfer pricing compliance for maquiladoras and IMMEX plants.
Method selection
Safe harbor or another method allowed for maquiladoras.
Profit calculation
Taxable profit of the plant for each fiscal year.
Returns and notices
Information returns and notices before the SAT.
Supporting file
Documentation ready in case of an audit.
How we prepare your maquiladora transfer pricing
From reviewing your operation to the returns.
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Operation review
We review your contracts, assets and transactions with the parent company.
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Method
We define with you which method applies, including the safe harbor option.
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Calculation
We calculate the taxable profit and the supporting documentation.
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Returns
We file the returns and notices that apply to your plant.
Does your maquiladora need to review its transfer pricing?
Book a free consultation with our Querétaro office.
Frequently asked questions
Questions? Call us
+52 442 225-55-10One of the methods Mexican rules allow maquiladoras to determine their taxable profit. Whether it is the best option for your plant depends on your operation; we review it with you.
Because it works for a related foreign company. The profit it reports in Mexico must follow specific rules so the parent company does not create a permanent establishment.
Yes, they have changed in recent years. It is worth reviewing the method every year.
Yes. We work with maquiladoras that operate on their own and with those operating through a shelter.
Yes. We explain the results in English to your parent company.
Let’s talk about your company
Your first consultation is free, at our office or by video call.
- Rufino Tamayo No. 7-101, Fracc. Pueblo Nuevo, CP 76900, Corregidora, Querétaro
- +52 442 225-55-10
- queretaro@mayacontadores.com
- Monday to Friday: 9:00 – 18:00