Do you invoice companies in your own group? Show it was at market value.
The Income Tax Law requires related-party transactions to be priced at market value and, in many cases, documented and reported. Without support, the SAT can adjust your prices and assess tax differences, surcharges and penalties.
- Obligation review: whether you're required and what level of documentation you need
- Study with functional analysis, comparables and a transfer pricing method
- Support with filings on related-party transactions filed with the SAT
Service in Spanish and English · Confidential
Does it apply to you, and what it would cost you not to have it?
First check whether you're required to document your related-party transactions. Then calculate the adjustment if your margin falls outside the arm's-length range (art. 180 Income Tax Law).
Does documentation apply to you?
Prior-year revenue, for the whole company.
If your margin is out of range
If it falls outside the interquartile range, the law adjusts it to the median (art. 180 Income Tax Law).
For guidance only. The exemption thresholds (around $13 million for business activities and $3 million for professional services) are updated; even if exempt, you must deal at market value. The adjustment uses a 30% income tax rate and excludes inflation adjustments, surcharges and penalties.
Without support, the authority decides what the price was
Adjustments to your prices
If you can't show the price was at market value, the SAT can adjust it and assess the income tax difference, with inflation adjustments and surcharges.
Penalties for filings
Not filing, or filing with errors, the related-party information return triggers penalties under the Federal Tax Code.
Auditors, banks and investors
Your external auditor, a bank or an investor will ask for support for transactions between group companies. Without it, the process gets complicated.
A study that holds up to your auditor and the SAT
Functional and risk analysis
We document the functions, assets and risks of each related party. It's the basis to justify the margin.
Comparables search
We use specialized databases of comparable companies, not general internet searches.
Method and arm's-length range
We select the applicable method and determine the arm's-length range. If your margin falls outside it, we calculate the adjustment.
SAT filings and documentation
We support you with the related-party information return and, when your size requires it, with the local and master file under art. 76-A.
Clarity before selling
We'll tell you if it's not right for you
If the assessment shows you don't need the service, we'll tell you and point you to what you do need.
15+ years of experience
Accounting, tax and finance for entrepreneurs, SMEs and foreign companies operating in Mexico.
100% online, anywhere in Mexico
We work by video call and WhatsApp. You send the information; we take care of the rest.
Your numbers and your to-dos, in one place
Calendar of transfer pricing obligations and alerts for related-party transactions detected in your books.
From review to delivered study
Obligation review
In 30 minutes we review your related-party transactions and your group structure.
Fact-finding
Interview with your finance team, review of intercompany agreements and financial statements.
Analysis
Comparables, method, arm's-length range and adjustment calculation if applicable.
Delivery and updates
Signed study, support with SAT filings and annual update.
Review of your obligation in 30 minutes. No cost.
We tell you whether you're required, what level of documentation applies to you and what risks we see today. If you don't need it, we'll tell you and won't sell you a study.
- If you're required to document
- Which transfer pricing method would apply
- Calendar of SAT obligations
Prefer to pick a day and time? Book a 30-minute video call.
What clients usually ask us
When am I required to document?
Generally, if you have related-party transactions. The law exempts from documentation those whose prior-year revenue was below certain amounts (around $13 million for business activities and $3 million for professional services), unless they deal with preferential tax regimes
Do I need a local and master file?
Only if you meet the conditions of art. 76-A, for example because of your revenue or because you belong to certain groups. Most SMEs don't; if it applies to you, we include it.
What if I'm audited and don't have a study?
The SAT can determine the market price of your transactions and charge you the income tax difference, with inflation adjustments, surcharges and penalties. Having the study lets you defend your prices with arguments.
Do you work in English?
Yes. We work with foreign groups and their auditors, and can deliver reports in English.
How much does it cost?
It depends on the scope and the information you already have. After the assessment we send a written proposal with a fixed fee and no hidden charges.
Document your transactions before they're reviewed
30-minute assessment at no cost. If it's not right for you, we'll say so.