According to the cited documentsRegional benchmark
No. IMMEX allows temporary importation without paying import duty (DAI) or VAT, and the VAT/IEPS certification with accelerated refunds, but it does not exempt income tax (the full 30%): according to KPMG, the maquila regime's tax credit ‘ceased to exist’ and only the protection against permanent establishment remains. The count of establishments and jobs does not appear in the sources cited (Prodensa claims ‘about 15% of formal employment’, a consultant's assertion) and has yet to be requested from the Ministry of the Economy or the statistics institute (INEGI).