The effect of such elimination is that the sale of goods by a foreign owner to a Maquila will trigger VAT. Generally, when such sale takes place, it is so that the Maquila can sell the finished product in the national territory. It should be considered that besides the analyzed VAT, when the final product is regularized and sold, such operations will also trigger VAT for import and sale, respectively.
The modification will enter into effect 30 days after its publication, which is on July 8.
If you have any questions, please contact one of the lawyers listed below.
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