Mexico's IMMEX program and income tax
- Guatemala against the region
- Guatemala against the region
- not audited
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).
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Caveat
Sources
Organizations named in the answer
Related records
- Population, GDP and labor force: Guatemala versus the region (2024)
- Labor force at 7.5 vs 8.2 million: WDI versus ENEIC
- Guatemala's 2026 minimum wage for maquila and non-agricultural work
- Costa Rica's 2026 minimum wage versus Guatemala
- El Salvador's maquila minimum wage
- Honduras' 2026 maquila minimum wage
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.