Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de enero de 2005. |
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Con fundamento en lo dispuesto por los artículos 16 y 31 de la Ley Orgánica de la Administración Pública Federal y 2o.-A de la Ley del Impuesto Especial sobre Producción y Servicios, se dan a conocer las siguientes tasas (%) para el cálculo del impuesto especial sobre producción y servicios por la enajenación de gasolinas y diesel en el mes de enero de 2005, por agencia y producto:
(%) |
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AGENCIA DE VENTAS |
GASOLINA PEMEX MAGNA |
GASOLINA PREMIUM |
PEMEX DIESEL |
DIESEL INDUSTRIAL BAJO AZUFRE |
DIESEL MARINO ESPECIAL |
ACAPULCO |
37.82 |
52.78 |
7.40 |
15.00 |
|
AGUASCALIENTES |
37.92 |
52.51 |
6.02 |
10.55 |
|
AZCAPOTZALCO |
41.29 |
53.91 |
11.13 |
12.92 |
|
CADEREYTA, C.T.T. |
37.61 |
52.28 |
11.21 |
13.37 |
|
CAMPECHE |
34.82 |
50.23 |
3.03 |
11.26 |
10.32 |
CAMPECHE */ |
30.27 |
46.19 |
0.00 |
|
|
CD. JUAREZ |
35.75 |
52.08 |
0.00 |
4.45 |
|
CD. JUAREZ */ |
29.15 |
47.52 |
2.78 |
6.92 |
|
CD. MADERO, C.T.T. |
42.20 |
57.29 |
10.11 |
14.99 |
10.63 |
CD. MANTE |
37.63 |
52.41 |
6.69 |
|
|
CD. OBREGON |
36.02 |
50.54 |
6.24 |
8.07 |
|
CD. VALLES |
38.13 |
51.91 |
7.46 |
13.74 |
|
CD. VICTORIA |
41.12 |
55.68 |
8.55 |
15.80 |
|
CELAYA |
40.70 |
55.16 |
10.45 |
13.12 |
|
CHIHUAHUA |
36.98 |
45.22 |
3.28 |
8.61 |
|
CHIHUAHUA */ |
23.41 |
|
1.26 |
|
|
COLIMA |
34.85 |
49.25 |
5.17 |
|
|
CUAUTLA |
36.37 |
48.50 |
8.23 |
13.81 |
|
CUERNAVACA |
39.36 |
52.00 |
9.03 |
11.72 |
|
CULIACAN |
35.05 |
49.53 |
5.79 |
8.96 |
|
DURANGO |
31.05 |
42.66 |
3.69 |
8.02 |
|
EL CASTILLO |
37.17 |
49.60 |
9.30 |
12.19 |
|
ENSENADA */ |
34.60 |
50.18 |
5.23 |
9.77 |
0.00 |
ESCAMELA |
41.47 |
56.29 |
8.67 |
10.93 |
|
GOMEZ PALACIO |
33.43 |
49.79 |
7.54 |
11.68 |
|
GUAMUCHIL |
35.68 |
50.38 |
5.73 |
12.73 |
|
GUAYMAS C.T.T. |
37.10 |
51.59 |
8.11 |
11.94 |
8.63 |
HERMOSILLO |
34.93 |
49.51 |
4.74 |
8.78 |
|
HERMOSILLO */ |
31.30 |
46.52 |
1.31 |
|
|
IGUALA |
34.45 |
46.83 |
5.41 |
|
|
IRAPUATO |
40.29 |
54.75 |
11.82 |
16.28 |
|
JALAPA |
38.86 |
52.39 |
6.26 |
|
|
LA PAZ */ |
34.82 |
48.91 |
4.10 |
13.76 |
6.01 |
LAZARO CARDENAS |
38.51 |
52.86 |
8.86 |
13.83 |
12.54 |
LEON |
39.09 |
53.70 |
9.36 |
13.38 |
|
MAGDALENA |
29.62 |
43.97 |
1.52 |
7.85 |
|
MANZANILLO |
37.71 |
52.44 |
7.76 |
10.63 |
12.25 |
MATEHUALA |
32.91 |
47.02 |
3.86 |
|
|
MAZATLAN |
36.23 |
51.89 |
6.24 |
11.19 |
10.97 |
MERIDA |
38.43 |
53.01 |
6.77 |
8.81 |
8.52 |
MERIDA */ |
32.64 |
47.90 |
0.00 |
2.32 |
2.78 |
MEXICALI */ |
33.20 |
48.39 |
3.41 |
5.49 |
|
MINATITLAN, C.T.T. |
44.81 |
|
0.00 |
|
12.10 |
MONCLOVA |
37.63 |
51.17 |
9.35 |
11.11 |
|
MONT. S/CATARINA |
36.14 |
48.51 |
10.53 |
12.83 |
|
MORELIA |
38.68 |
53.39 |
9.12 |
14.76 |
|
NAVOJOA |
32.36 |
46.81 |
3.42 |
|
|
NOGALES */ |
26.04 |
41.83 |
0.00 |
6.64 |
|
NVO. LAREDO */ |
22.32 |
39.36 |
6.42 |
8.77 |
|
NVO. LAREDO |
41.12 |
54.27 |
4.53 |
|
|
OAXACA |
34.18 |
48.89 |
4.79 |
9.91 |
|
PACHUCA |
40.85 |
51.92 |
9.46 |
12.55 |
|
PAJARITOS S.L.V. |
43.92 |
58.58 |
8.98 |
10.32 |
15.16 |
PAJARITOS S.L.V. */ |
32.36 |
|
4.65 |
|
|
PARRAL |
27.82 |
42.65 |
2.09 |
7.57 |
|
PEROTE |
34.45 |
48.04 |
3.17 |
|
|
POZA RICA |
43.01 |
57.78 |
7.46 |
1.41 |
10.52 |
PROGRESO C.T.T. |
37.46 |
52.22 |
6.36 |
13.34 |
8.76 |
PROGRESO */ |
|
50.23 |
|
|
|
PUEBLA |
39.67 |
50.77 |
7.31 |
12.24 |
|
QUERETARO |
40.77 |
51.88 |
10.28 |
13.30 |
|
REYNOSA |
30.44 |
47.28 |
7.67 |
|
|
REYNOSA */ |
15.62 |
33.81 |
8.61 |
3.22 |
|
ROSARITO */ |
35.59 |
50.89 |
6.25 |
8.60 |
4.46 |
SABINAS |
24.90 |
47.05 |
7.55 |
11.37 |
|
SABINAS */ |
13.53 |
33.35 |
0.00 |
8.50 |
|
SALAMANCA, C.T.T. |
23.51 |
|
|
|
|
SALINA CRUZ |
40.76 |
55.41 |
9.66 |
14.38 |
13.49 |
SALINA CRUZ */ |
36.02 |
|
|
|
|
SALTILLO |
36.47 |
50.85 |
9.43 |
14.07 |
|
SAN LUIS POTOSI |
38.74 |
53.46 |
8.60 |
11.43 |
|
SATELITE NORTE |
41.22 |
53.84 |
10.39 |
|
|
SATELITE ORIENTE |
41.24 |
53.86 |
10.40 |
|
|
SATELITE SUR |
41.30 |
53.93 |
10.56 |
16.19 |
|
TAPACHULA |
36.11 |
45.74 |
6.06 |
|
5.23 |
TAPACHULA */ |
37.04 |
47.36 |
6.56 |
12.10 |
|
TEHUACAN |
36.57 |
50.75 |
5.28 |
12.13 |
|
TEPIC |
30.06 |
45.83 |
3.61 |
|
|
TIERRA BLANCA |
41.45 |
56.14 |
9.45 |
0.00 |
|
TOLUCA |
40.39 |
51.22 |
9.59 |
13.01 |
|
TOPOLOBAMPO |
36.92 |
51.78 |
7.49 |
11.10 |
9.09 |
TULA C.T.T. |
41.93 |
58.30 |
10.70 |
|
|
TUXTLA GTZ. |
29.46 |
44.22 |
1.15 |
7.72 |
|
TUXTLA GTZ. */ |
26.77 |
41.69 |
0.00 |
|
|
URUAPAN |
34.35 |
48.62 |
6.01 |
13.46 |
|
VERACRUZ |
41.75 |
56.87 |
9.05 |
11.38 |
13.68 |
VILLAHERMOSA |
41.47 |
56.65 |
3.25 |
8.95 |
4.41 |
VILLAHERMOSA */ |
33.57 |
49.75 |
0.00 |
|
|
ZACATECAS |
36.15 |
50.23 |
4.53 |
9.41 |
|
ZAMORA |
37.12 |
53.19 |
9.05 |
|
|
ZAPOPAN |
36.73 |
49.22 |
8.25 |
9.94 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0 %.
Atentamente
Sufragio Efectivo. No Reelección.
México, D.F., a 17 de febrero de 2005.- En ausencia del Secretario de Hacienda y Crédito Público, y del Subsecretario del Ramo y con fundamento en el artículo 105 del Reglamento Interior de esta Secretaría,el Subsecretario de Ingresos, Rubén Aguirre Pangburn.- Rúbrica.