Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de noviembre 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 noviembre 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 |
-13.97 |
-6.09 |
-31.94 |
-26.12 |
|
AGUASCALIENTES |
-13.94 |
-9.99 |
-33.12 |
-30.82 |
|
AZCAPOTZALCO |
-15.37 |
-7.84 |
-30.42 |
-28.94 |
|
CADEREYTA |
-14.15 |
-10.03 |
-30.29 |
-28.82 |
|
CADEREYTA*/ |
-27.50 |
|
-31.79 |
|
|
CAMPECHE |
-13.65 |
-5.93 |
-33.00 |
-28.41 |
-29.56 |
CAMPECHE */ |
-16.56 |
-8.77 |
-35.92 |
-34.09 |
|
CD. JUAREZ |
-17.44 |
-6.13 |
-31.33 |
|
|
CD. JUAREZ */ |
-5.52 |
-4.30 |
-33.34 |
-28.54 |
|
CD. MADERO |
-12.15 |
-8.54 |
-31.70 |
-29.17 |
-33.10 |
CD. MANTE |
-13.96 |
-9.93 |
-32.47 |
|
|
CD. OBREGON |
-14.44 |
-6.76 |
-32.95 |
-30.78 |
|
CD. VALLES |
-13.99 |
-10.32 |
-32.55 |
|
|
CD. VICTORIA |
-12.72 |
-8.86 |
-32.24 |
-26.15 |
|
CELAYA |
-12.79 |
-9.08 |
-30.95 |
-29.13 |
|
CHIHUAHUA |
-14.08 |
-8.65 |
-34.41 |
-29.26 |
|
CHIHUAHUA */ |
-5.18 |
-10.24 |
-35.19 |
-27.59 |
|
COLIMA |
-14.58 |
-6.89 |
-32.18 |
|
|
CUAUTLA |
-17.39 |
-10.26 |
-33.00 |
-31.44 |
|
CUERNAVACA |
-15.97 |
-8.60 |
-32.52 |
-30.13 |
|
CULIACAN |
-14.72 |
-6.99 |
-33.64 |
-31.55 |
|
DURANGO |
-16.71 |
-13.24 |
-34.23 |
-29.34 |
|
EL CASTILLO |
-16.83 |
-9.48 |
-32.68 |
-31.08 |
|
ENSENADA */ |
-14.93 |
-7.06 |
-33.13 |
-27.72 |
-31.18 |
ESCAMELA |
-12.59 |
-4.97 |
-33.08 |
-31.27 |
|
GOMEZ PALACIO |
-15.27 |
-10.65 |
-32.16 |
-30.80 |
|
GUAMUCHIL |
-14.75 |
-6.96 |
-34.12 |
-27.98 |
|
GUAYMAS |
-13.90 |
-6.27 |
-31.83 |
-26.67 |
-33.34 |
HERMOSILLO |
-14.74 |
-6.94 |
-34.09 |
-32.26 |
|
HERMOSILLO */ |
-16.72 |
-8.62 |
-35.31 |
|
|
IGUALA |
-17.99 |
-10.55 |
-33.98 |
|
|
IRAPUATO |
-12.91 |
-9.11 |
-30.15 |
-27.87 |
|
JALAPA |
-13.37 |
-6.06 |
-32.53 |
|
|
L. CARDENAS |
-14.38 |
-6.33 |
-31.22 |
-28.50 |
-29.84 |
LA PAZ */ |
-15.42 |
-7.89 |
-34.17 |
-28.28 |
-35.86 |
LEON |
-13.37 |
-9.44 |
-31.78 |
-29.23 |
|
MAGDALENA |
-16.94 |
-9.16 |
-35.61 |
-29.90 |
|
MAGDALENA */ |
-9.70 |
-10.10 |
-36.15 |
|
|
MANZANILLO |
-15.33 |
-7.34 |
-32.56 |
-28.28 |
-34.08 |
MATEHUALA |
-15.90 |
-11.58 |
-33.85 |
|
|
MAZATLAN |
-14.71 |
-6.31 |
-32.78 |
-28.82 |
-33.69 |
MERIDA |
-13.53 |
-5.68 |
-32.20 |
-30.28 |
-27.18 |
MERIDA */ |
-16.35 |
-8.04 |
-35.25 |
-32.83 |
-35.14 |
MEXICALI */ |
-7.15 |
-7.84 |
-34.17 |
-32.19 |
|
MINATITLAN |
|
|
-39.58 |
-27.11 |
-31.46 |
MONCLOVA |
-14.35 |
-9.60 |
-31.55 |
-30.98 |
|
MONCLOVA */ |
|
|
|
-25.94 |
|
MONTERREY S.C. |
-17.09 |
-9.77 |
-30.54 |
-28.96 |
|
MORELIA |
-13.59 |
-9.61 |
-31.63 |
-28.90 |
|
NAVOJOA |
-16.01 |
-8.21 |
-34.06 |
|
|
NOGALES |
-13.13 |
-14.26 |
-36.35 |
|
|
NOGALES */ |
-7.76 |
-9.21 |
-34.71 |
|
|
NUEVO LAREDO |
-12.65 |
-5.08 |
-34.05 |
|
|
NUEVO LAREDO */ |
-1.76 |
-5.78 |
-32.79 |
|
|
OAXACA |
-15.48 |
-7.67 |
-33.43 |
|
|
PACHUCA |
-12.72 |
-8.66 |
-32.21 |
-30.34 |
|
PAJARITOS |
-12.01 |
-4.09 |
-36.62 |
-31.05 |
-26.04 |
PAJARITOS */ |
-3.36 |
5.18 |
-34.42 |
-25.29 |
|
PARRAL |
-17.76 |
-9.38 |
-34.28 |
-29.48 |
|
PEROTE |
-15.18 |
-7.73 |
-34.01 |
|
|
POZA RICA |
-12.14 |
-8.40 |
-32.96 |
-34.54 |
-32.14 |
PROGRESO |
-13.33 |
-5.51 |
-31.31 |
-26.55 |
-29.88 |
PROGRESO */ |
-16.56 |
|
-32.78 |
-32.78 |
|
PUEBLA |
-13.14 |
-5.19 |
-32.32 |
-29.86 |
|
QUERETARO |
-12.77 |
-8.72 |
-31.05 |
-29.22 |
|
REYNOSA |
-13.82 |
-8.47 |
-32.75 |
|
|
REYNOSA */ |
-4.17 |
-6.82 |
-32.19 |
-35.22 |
|
ROSARITO */ |
-5.96 |
-6.49 |
-32.49 |
-29.61 |
-37.84 |
SABINAS |
-13.77 |
-11.02 |
-32.08 |
-26.33 |
|
SABINAS */ |
-7.30 |
-12.83 |
-32.98 |
-26.36 |
|
SALAMANCA |
-23.57 |
|
-39.75 |
|
|
SALINA CRUZ |
-13.19 |
-5.42 |
-31.53 |
-28.17 |
-33.34 |
SALTILLO |
-14.35 |
-10.31 |
-31.87 |
-27.55 |
|
SAN LUIS POTOSI |
-13.52 |
-9.52 |
-31.38 |
-29.60 |
|
SATELITE NORTE |
-15.42 |
-8.06 |
-31.01 |
|
|
SATELITE ORIENTE |
-15.37 |
-8.00 |
-31.05 |
|
|
SATELITE SUR |
-15.38 |
-8.04 |
-30.44 |
-26.03 |
|
TAPACHULA |
-14.71 |
-8.78 |
-32.68 |
|
-36.48 |
TAPACHULA */ |
-14.24 |
-8.29 |
-32.95 |
|
|
TEHUACAN |
-14.54 |
-7.09 |
-34.05 |
|
|
TEPIC |
-19.65 |
-12.22 |
-35.11 |
|
|
TIERRA BLANCA |
-12.69 |
-5.12 |
-31.76 |
-39.01 |
|
TOLUCA |
-12.92 |
-9.02 |
-31.42 |
-29.07 |
|
TOPOLOBAMPO |
-14.26 |
-6.39 |
-32.08 |
-30.29 |
-34.55 |
TULA |
-12.31 |
-7.50 |
-30.81 |
|
|
TUXTLA GUTIERREZ |
-17.33 |
-9.22 |
-34.73 |
-29.52 |
|
TUXTLA GUTIERREZ */ |
-19.04 |
-10.85 |
-36.45 |
|
|
URUAPAN |
-15.22 |
-11.18 |
-32.88 |
|
|
VERACRUZ |
-12.58 |
-4.54 |
-31.53 |
-30.67 |
-28.67 |
VILLAHERMOSA |
-12.69 |
-5.09 |
-34.26 |
-30.51 |
-35.52 |
VILLAHERMOSA */ |
-18.73 |
|
|
|
|
ZACATECAS |
-14.68 |
-10.59 |
-33.94 |
-29.58 |
|
ZAMORA |
-17.00 |
-9.67 |
-31.72 |
|
|
ZAPOPAN |
-16.74 |
-9.57 |
-33.48 |
-33.78 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 26 de noviembre 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.