ARTICLE 34: MAQUILA OPERATION FOR THE PURPOSES OF THE VALUE ADDED TAX LAW (LEY DEL IMPUESTO AL VALOR AGREGADO)

For the purposes of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) (LIVA: Art. 29), the manufacturing operation that the companies with the Program carry out under this Decree will be considered as a maquila operation, and the sub-manufacturing operation will be considered the submaquila operation (RGCE 2022: Regla 5.2.8) that is carried out in terms of this decree.