Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de abril de 2007. |
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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 abril de 2007, 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 |
-7.04 |
-1.17 |
-22.33 |
-15.67 |
|
AGUASCALIENTES |
-7.14 |
-1.4 |
-23.97 |
-21.71 |
|
AZCAPOTZALCO |
-9.34 |
-4.96 |
-20.55 |
-18.96 |
|
CADEREYTA |
-7.41 |
-1.38 |
-20.47 |
-18.92 |
|
CADEREYTA*/ |
-11.2 |
|
-21.38 |
|
|
CAMPECHE |
-6.94 |
-0.98 |
-23.19 |
-16.82 |
-19.26 |
CAMPECHE */ |
-10.3 |
-4.23 |
-26.94 |
|
|
CD. JUAREZ |
-12.28 |
-1.65 |
-28.11 |
-22.55 |
|
CD. JUAREZ */ |
-4.26 |
-3.11 |
-24.71 |
|
|
CD. MADERO |
-4.99 |
0.61 |
-26.7 |
-18.85 |
-21.61 |
CD. MANTE |
-7.24 |
-1.46 |
-23.33 |
|
|
CD. OBREGON |
-7.43 |
-1.72 |
-23.64 |
-21.26 |
|
CD. VALLES |
-7.18 |
-1.92 |
-23.21 |
|
|
CD. VICTORIA |
-5.51 |
0.1 |
-22.26 |
-15.73 |
|
CELAYA |
-5.81 |
-0.23 |
-21.16 |
-18.88 |
|
CHIHUAHUA |
-7.25 |
-4.4 |
-25.93 |
-22.09 |
|
CHIHUAHUA */ |
-4.57 |
-9.31 |
-26.22 |
|
|
COLIMA |
-7.82 |
-2.08 |
-22.64 |
|
|
CUAUTLA |
-11.49 |
-7.25 |
-23.24 |
-17.53 |
|
CUERNAVACA |
-10.26 |
-5.94 |
-22.87 |
-20.42 |
|
CULIACAN |
-7.78 |
-2.05 |
-23.1 |
-21.32 |
|
DURANGO |
-10.63 |
-5.65 |
-25.59 |
-21.23 |
|
EL CASTILLO |
-11.13 |
-6.71 |
-23.42 |
-21.74 |
|
ENSENADA */ |
-8.09 |
-1.81 |
-23.98 |
-17.61 |
-21.18 |
ESCAMELA |
-5.59 |
0.1 |
-24.44 |
-22.09 |
|
GOMEZ PALACIO |
-8.69 |
-2.26 |
-22.78 |
-19.78 |
|
GUAMUCHIL |
-7.63 |
-1.89 |
-23.49 |
|
|
GUAYMAS |
-6.77 |
-1.08 |
-22.25 |
-16.3 |
-24.82 |
HERMOSILLO |
-7.85 |
-2.03 |
-25.18 |
-20.85 |
|
HERMOSILLO */ |
-10.37 |
-4.07 |
-26.66 |
|
|
IGUALA |
-12.35 |
-7.95 |
-24.47 |
|
|
IRAPUATO |
-5.98 |
-0.38 |
-19.8 |
-15.34 |
|
JALAPA |
-6.51 |
-1.31 |
-23.52 |
|
|
L. CARDENAS |
-6.42 |
-0.95 |
-20.35 |
-16.41 |
-21.33 |
LA PAZ */ |
-8.62 |
-2.91 |
-24.54 |
-18.75 |
-27.55 |
LEON |
-6.48 |
-0.84 |
-22.03 |
-19.44 |
|
MAGDALENA |
-10.51 |
-4.65 |
-27.19 |
|
|
MAGDALENA */ |
-2.38 |
-3.62 |
-27.78 |
|
|
MANZANILLO |
-7.91 |
-1.29 |
-22.47 |
-17.21 |
-24.88 |
MATEHUALA |
-9.61 |
-3.77 |
-25.03 |
|
|
MAZATLAN |
-7.61 |
-1.17 |
-22.97 |
-19.36 |
-24.31 |
MERIDA |
-5.95 |
-0.11 |
-22.09 |
-20.54 |
-21.34 |
MERIDA */ |
-9.79 |
-3.28 |
-26.36 |
-24.11 |
-24.56 |
MEXICALI */ |
2.75 |
0.27 |
-24.8 |
-23.3 |
|
MINATITLAN |
|
|
-22.42 |
-16.97 |
-22.67 |
MONCLOVA |
-6.49 |
-1.17 |
-21.85 |
-20.5 |
|
MONTERREY S.C. |
-11.36 |
-7.04 |
-20.79 |
-19.06 |
|
MORELIA |
-6.76 |
-1.07 |
-22.01 |
-18.84 |
|
NAVOJOA |
-9.29 |
-3.5 |
-25 |
|
|
NOGALES |
-5.84 |
-6.6 |
-26.43 |
|
|
NOGALES */ |
-0.21 |
-3.3 |
-26.18 |
|
|
NUEVO LAREDO |
-5.57 |
-0.88 |
-24.74 |
|
|
NUEVO LAREDO */ |
-1.51 |
-5 |
-23.34 |
|
|
OAXACA |
-8.75 |
-3.19 |
-24.24 |
|
|
PACHUCA |
-5.7 |
-5.85 |
-22.75 |
-20.33 |
|
PAJARITOS |
-5.3 |
1.16 |
-26.34 |
-20.94 |
-14.49 |
PAJARITOS */ |
-10.13 |
10.83 |
|
|
|
PARRAL |
-11.58 |
-5.28 |
-25.84 |
-20.5 |
|
PEROTE |
-8.57 |
-3.21 |
-24.86 |
|
|
POZA RICA |
-5 |
0.7 |
-23.06 |
-26.53 |
-22.43 |
PROGRESO |
-6.18 |
-0.43 |
-21.49 |
|
-18.92 |
PROGRESO */ |
-8.77 |
-3.8 |
|
-15.76 |
|
PUEBLA |
-6.11 |
-6.14 |
-23.04 |
-19.47 |
|
QUERETARO |
-5.77 |
-5.91 |
-21.11 |
-18.54 |
|
REYNOSA |
-7.75 |
-2.71 |
-22.86 |
-17.78 |
|
REYNOSA */ |
-4.22 |
-6.84 |
-22.6 |
-25.47 |
|
ROSARITO */ |
5.3 |
2.05 |
-22.99 |
-20.26 |
-28.83 |
SABINAS |
-8.54 |
-3.96 |
-22.39 |
-20.98 |
|
SABINAS */ |
-5.99 |
-7.88 |
-24.3 |
-21.76 |
|
SALAMANCA |
-17.43 |
|
|
|
|
SALINA CRUZ |
-6.61 |
-0.48 |
-24.78 |
-18.05 |
-22.05 |
SALTILLO |
-7.53 |
-1.75 |
-22.39 |
-16.93 |
|
SAN LUIS POTOSI |
-6.66 |
-0.94 |
-22.26 |
-20.21 |
|
SATELITE NORTE |
-9.41 |
-5.11 |
-21.15 |
|
|
SATELITE ORIENTE |
-9.35 |
-5.06 |
-20.88 |
|
|
SATELITE SUR |
-9.31 |
-5.02 |
-20.16 |
-15.3 |
|
TAPACHULA |
-7.85 |
-4.18 |
-22.35 |
|
-27.56 |
TAPACHULA */ |
-7.22 |
-3.28 |
-22.1 |
-17.86 |
|
TEHUACAN |
-7.85 |
-2.39 |
-25.18 |
|
|
TEPIC |
-14.36 |
-4.34 |
-26.22 |
|
|
TIERRA BLANCA |
-5.84 |
-0.17 |
-23.25 |
-30.99 |
|
TOLUCA |
-5.87 |
-6.15 |
-21.41 |
-19.3 |
|
TOPOLOBAMPO |
-7.15 |
-1.37 |
-22.56 |
-20.56 |
-24.48 |
TULA |
-5.2 |
1.58 |
-21.19 |
|
|
TUXTLA GUTIERREZ |
-11.12 |
-5.05 |
-25.93 |
-20.5 |
|
TUXTLA GUTIERREZ */ |
-13.35 |
-7.21 |
-28.12 |
|
|
URUAPAN |
-8.77 |
-3.1 |
-23.48 |
-17.18 |
|
VERACRUZ |
-5.17 |
0.58 |
-21.79 |
-19.21 |
-17.66 |
VILLAHERMOSA |
-5.52 |
0.16 |
-26.43 |
-21.22 |
-26.01 |
VILLAHERMOSA */ |
4.02 |
9.94 |
|
|
|
ZACATECAS |
-8.03 |
-2.23 |
-25.04 |
-20.15 |
|
ZAMORA |
-11.3 |
-1.24 |
-22.12 |
|
|
ZAPOPAN |
-10.92 |
-7.17 |
-24.48 |
-24.84 |
|
|
|
|
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*/ Causa el Impuesto al Valor Agregado de 10.0 %.
Atentamente
México, D.F., a 15 de mayo de 2007.- 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, Fernando Sánchez Ugarte.- Rúbrica.