Safe Harbor vs Transfer Pricing: Implications When Sourcing Forklifts Across Borders
Cross-Border Forklift Deals? Understand Your Fiscal Exposure
If your plant in Mexico sources forklifts from a U.S. parent or related party, your pricing must comply with SAT’s strict transfer pricing or Safe Harbor regulations. Get it wrong, and you risk large fines, disallowed deductions, and customs delays.
Safe Harbor vs Transfer Pricing: What’s the Difference?
- Safe Harbor: A fixed 6.5% markup allowed by SAT under specific leasing conditions—simpler, but less flexible.
- Transfer Pricing: Requires economic studies to prove market-based pricing and justify lease costs or sale value.
Which Applies to Forklifts?
- Safe Harbor applies when leasing forklifts from a related party (U.S. to Mexico) under REPSE-compliant terms.
- Transfer pricing applies when forklifts are sold, imported, or leased through intercompany structures.
Don’t Let Tax Structure Undermine Your Operations
If you don’t align your forklift sourcing strategy with Mexican tax rules, your deductions could be rejected, or your company exposed to penalties.
Avoid Tax Fines
- Align intercompany forklift leases with SAT rules
- Use Safe Harbor to simplify compliance
- Or prepare a compliant TP study
Structure Right From Day One
- Know when to lease vs. sell across entities
- Document your transaction strategy
- Validate with legal and fiscal teams
Operate Without Risk
- Forklift leasing that matches SAT and IMMEX rules
- Audit-ready support in Spanish and English
- Invoices and CFDIs that hold up under scrutiny
Need Help Structuring Your Equipment Lease Across Borders?
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Frequently Asked Questions
Fiscal rules when sourcing forklifts internationally
Only if the lease is intercompany and falls under SAT rules for 6.5% profit margins on related-party leasing.
You’ll need an economic study, benchmark pricing, intercompany contracts, and supporting documentation, reviewed yearly.
It depends. Safe Harbor is easier and more predictable, but TP may allow for lower costs if supported correctly.
Your lease or sale backed by SAT-compliant documentation.
Use SAT’s default profit margin to keep leasing simple.
Full support for benchmark analysis and documentation.