{"id":975,"date":"2022-07-26T01:17:16","date_gmt":"2022-07-26T01:17:16","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/en\/?p=975"},"modified":"2025-03-16T12:43:17","modified_gmt":"2025-03-16T18:43:17","slug":"the-transfer-pricing-regime-in-mexico-undergoes-its-most-in-depth-review-since-its-establishment","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/en\/blog\/the-transfer-pricing-regime-in-mexico-undergoes-its-most-in-depth-review-since-its-establishment\/","title":{"rendered":"The Transfer Pricing Regime in Mexico Undergoes Its Most In-Depth Review Since Its Establishment"},"content":{"rendered":"\n

Background<\/h3>\n\n\n\n

One of the most important regimes in the country is the transfer pricing regime. This regime, in force since 1997, ensures that participants in an intercompany transaction operate under the same terms that independent third parties would have observed in comparable transactions. This principle aligns with the arm\u2019s length principle proposed by the Organization for Economic Cooperation and Development (OECD) in Article 9 of its Model Tax Convention.<\/p>\n\n\n\n

Unfortunately, since its inception in Mexico, taxpayers under this regime have overlooked essential aspects of it. They have limited their compliance efforts to merely documenting that their transactions are conducted at market value\u2014often without economic substance or a valid business purpose. This misinterpretation has led tax authorities to implement an aggressive audit program, resulting in significant penalties for taxpayers, sometimes even jeopardizing their operations. Currently, over a hundred conclusive agreements related directly or indirectly to the transfer pricing regime remain open at the Taxpayer Advocate’s Office (PRODECON).<\/p>\n\n\n\n

It is also important to highlight that the regime is under constant international scrutiny. Civil society organizations such as the Independent Commission for the Reform of International Corporate Taxation (ICRICT), the Tax Justice Network, Christian Aid, and others have strongly criticized how the transfer pricing regime has been implemented worldwide. They have pointed out instances of “mispricing,” where the regime and its rules have been manipulated by taxpayers and tax advisors with the ultimate goal of eroding the tax base, harming national tax revenues in the involved countries.<\/p>\n\n\n\n

Given this background, the tax reform proposal for fiscal year 2022 tightens the rules even further by suggesting changes in the documentation practices for intercompany transactions. The proposed changes aim to redefine how transaction documentation is prepared. Moreover, the reform emphasizes that the regime is not only applicable to companies engaging in transactions with foreign-related parties but also extends to taxpayers conducting transactions with domestic-related parties.<\/p>\n\n\n\n

What Are the Main Changes?<\/h3>\n\n\n\n

In line with the OECD\u2019s recommendations in its Base Erosion and Profit Shifting (BEPS) Action Plan, specifically Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation), the Mexican government is restructuring the regime through the following measures:<\/p>\n\n\n\n

1. Domestic Intercompany Transactions<\/strong><\/h4>\n\n\n\n

To emphasize that the transfer pricing regime also applies to domestic corporate groups, Article 76-IX of the Income Tax Law (LISR) has been revised. This amendment now explicitly refers to documentation obligations for related-party transactions, thereby extending the regime to those engaging in domestic-related party transactions. Under this new framework, taxpayers must file the informative return for related-party transactions by May 15 (pursuant to Article 76-X of the LISR) or by July 15 in cases outlined in Annex 19 of the Miscellaneous Tax Resolution for the 2022 fiscal year, dated December 27, 2021, and its transitory provisions (thirty-fourth and thirty-fifth), applicable to taxpayers opting for a tax audit or submitting a local informative return.<\/p>\n\n\n\n

2. Tax Fraud in Intercompany Transactions<\/strong><\/h4>\n\n\n\n

During audits, tax authorities can determine whether fiscal simulation exists in intercompany transactions (LISR 177, CFF 42-B). Fiscal simulation is treated as tax fraud (CFF 109-IV) and carries prison sentences ranging from three months to nine years (CFF 108).<\/p>\n\n\n\n

3. Documentation Standards for Transactions<\/strong><\/h4>\n\n\n\n

The documentation process for intercompany transactions has been revised. Regarding the comparability analysis (which assesses the attributes of a transaction to justify comparables), taxpayers must now consider not only the functions, assets, and risks attributable to the analyzed entity but also those of the counterparty involved in the transaction (LISR 76-IX).<\/p>\n\n\n\n

Additionally, financial and business information used to construct arm\u2019s length reference ranges must be limited to one year unless evidence demonstrates that the taxpayer and its transactions are linked to a broader business cycle (LISR 179).<\/p>\n\n\n\n

4. Maquiladoras<\/strong><\/h4>\n\n\n\n

Taxpayers under the maquiladora regime will no longer be able to negotiate an Advance Pricing Agreement (APA) as an option to avoid establishing a permanent establishment. Instead, they will be restricted to safe harbor options: either 6.9% of assets or 6.5% of total costs (LISR 182).<\/p>\n\n\n\n

5. Indirect Regulations<\/strong><\/h4>\n\n\n\n

Various laws have been modified to incorporate concepts directly or indirectly related to the transfer pricing regime:<\/p>\n\n\n\n

    \n
  • Thin Capitalization:<\/strong> The exception rule no longer applies to SOFOMES (multiple-purpose financial institutions) and companies that are neither concessionaires nor government contractors in strategic sectors or electricity generation (LISR 28-XXXVII).<\/li>\n\n\n\n
  • Business Purpose and Market Value Requirements:<\/strong> These criteria now apply to corporate restructurings (LISR 24-I, VII), back-to-back loans (LISR 11-V), and the sale of shares (LISR 161).<\/li>\n\n\n\n
  • Deductions for Services, Technology Transfers, or Royalties:<\/strong> These will only be deductible if provided directly and not through a third party (LISR 27-X).<\/li>\n<\/ul>\n\n\n\n

    6. Changes in Deadlines<\/strong><\/h4>\n\n\n\n

    As stated, the Miscellaneous Tax Resolution\u2019s Annex 19 for 2022, transitory provisions thirty-fourth and thirty-fifth, has modified the deadlines for filing related-party informative returns and local related-party informative reports. With these changes, the revised compliance calendar is as follows:<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Conclusions<\/strong><\/h2>\n\n\n\n

    As analyzed, these changes require taxpayers to review their documentation practices, prioritizing the confirmation of the economic substance of their transactions and alignment with the required standard under the LISR, as proposed in the fiscal reform. Conducting transactions in a “mechanical” manner without proper analysis should raise concerns, as it may create a false impression of compliance while leaving loose ends. These oversights could lead to costly penalties, including the loss of deductibility for intercompany expenses. As a result, taxpayers could face a recalculation of their taxable base, which could have serious consequences, potentially jeopardizing the continuity of their business operations.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Background One of the most important regimes in the country is the transfer pricing regime. This regime, in force since 1997, ensures that participants in an intercompany transaction operate under the same terms that independent third parties would have observed in comparable transactions. This principle aligns with the arm\u2019s length principle proposed by the Organization […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-975","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\nThe Transfer Pricing Regime in Mexico Undergoes Its Most In-Depth Review Since Its Establishment - QCG Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/en\/blog\/the-transfer-pricing-regime-in-mexico-undergoes-its-most-in-depth-review-since-its-establishment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Transfer Pricing Regime in Mexico Undergoes Its Most In-Depth Review Since Its Establishment\" \/>\n<meta property=\"og:description\" content=\"Background One of the most important regimes in the country is the transfer pricing regime. 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