Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de diciembre 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 diciembre 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 |
-24.30 |
-14.76 |
-39.92 |
-34.62 |
|
AGUASCALIENTES |
-24.21 |
-17.80 |
-40.71 |
-38.63 |
|
AZCAPOTZALCO |
-24.60 |
-16.00 |
-38.57 |
-37.23 |
|
CADEREYTA |
-24.40 |
-17.85 |
-38.35 |
-37.38 |
|
CADEREYTA*/ |
-34.43 |
|
-40.34 |
|
|
CAMPECHE |
-24.61 |
-14.52 |
-41.89 |
-35.14 |
-37.94 |
CAMPECHE */ |
-26.60 |
-17.49 |
-43.50 |
-35.16 |
|
CD. JUAREZ |
-26.55 |
-14.72 |
-38.39 |
|
|
CD. JUAREZ */ |
-15.84 |
-13.34 |
-40.84 |
-36.53 |
|
CD. MADERO |
-22.91 |
-16.66 |
-39.61 |
-37.49 |
-40.29 |
CD. MANTE |
-24.24 |
-17.77 |
-40.26 |
|
|
CD. OBREGON |
-24.58 |
-15.27 |
-40.58 |
-38.70 |
|
CD. VALLES |
-24.32 |
-18.10 |
-40.33 |
|
|
CD. VICTORIA |
-23.25 |
-16.88 |
-39.80 |
-34.56 |
|
CELAYA |
-23.32 |
-17.02 |
-38.99 |
-37.14 |
|
CHIHUAHUA |
-24.38 |
-16.83 |
-41.99 |
-37.08 |
|
CHIHUAHUA */ |
-16.60 |
-18.44 |
-42.42 |
|
|
COLIMA |
-24.64 |
-15.29 |
-39.75 |
|
|
CUAUTLA |
-26.05 |
-18.08 |
-40.58 |
-39.16 |
|
CUERNAVACA |
-25.07 |
-16.62 |
-40.25 |
-34.97 |
|
CULIACAN |
-24.80 |
-15.56 |
-41.79 |
-39.42 |
|
DURANGO |
-26.41 |
-20.52 |
-41.66 |
-37.27 |
|
EL CASTILLO |
-25.82 |
-17.46 |
-40.28 |
-38.87 |
|
ENSENADA */ |
-25.12 |
-15.52 |
-40.66 |
-36.08 |
-37.40 |
ESCAMELA |
-23.19 |
-13.76 |
-40.66 |
-39.04 |
|
GOMEZ PALACIO |
-25.34 |
-18.40 |
-39.93 |
-38.40 |
|
GUAMUCHIL |
-24.83 |
-15.46 |
-41.54 |
-36.07 |
|
GUAYMAS |
-24.15 |
-14.83 |
-39.75 |
-35.05 |
-39.24 |
HERMOSILLO |
-24.91 |
-15.48 |
-41.58 |
-39.97 |
|
HERMOSILLO */ |
-26.53 |
-16.98 |
-42.54 |
|
|
IGUALA |
-26.74 |
-18.31 |
-41.19 |
|
|
IRAPUATO |
-23.44 |
-17.12 |
-38.51 |
-33.88 |
|
JALAPA |
-23.75 |
-14.69 |
-40.22 |
|
|
L. CARDENAS |
-24.82 |
-15.06 |
-39.61 |
-35.78 |
-39.23 |
LA PAZ */ |
-25.62 |
-16.31 |
-41.81 |
-36.11 |
-41.81 |
LEON |
-23.77 |
-17.39 |
-39.67 |
-37.42 |
|
MAGDALENA |
-26.52 |
-17.20 |
-42.69 |
-37.59 |
|
MAGDALENA */ |
-20.11 |
-17.98 |
-43.16 |
|
|
MANZANILLO |
-25.72 |
-16.27 |
-40.50 |
-36.26 |
-40.24 |
MATEHUALA |
-25.77 |
-19.20 |
-41.30 |
|
|
MAZATLAN |
-25.07 |
-14.97 |
-40.68 |
-37.54 |
-39.64 |
MERIDA |
-24.13 |
-14.75 |
-40.33 |
-38.98 |
-54.99 |
MERIDA */ |
-26.30 |
-16.43 |
-42.28 |
-40.51 |
-42.06 |
MEXICALI */ |
-18.23 |
-16.29 |
-41.64 |
-39.88 |
|
MINATITLAN |
|
|
-46.69 |
-35.27 |
-39.35 |
MONCLOVA |
-24.51 |
-17.40 |
-39.61 |
-38.83 |
|
MONCLOVA */ |
|
|
|
-39.29 |
|
MONTERREY S.C. |
-25.98 |
-17.63 |
-38.67 |
-37.21 |
|
MORELIA |
-23.98 |
-17.53 |
-39.60 |
-36.48 |
|
NAVOJOA |
-25.80 |
-16.44 |
-41.46 |
|
|
NOGALES |
-23.07 |
-22.01 |
-43.29 |
|
|
NOGALES */ |
-18.33 |
-17.34 |
-41.90 |
|
|
NUEVO LAREDO |
-23.46 |
-14.42 |
-41.66 |
|
|
NUEVO LAREDO */ |
-13.77 |
-13.94 |
-40.42 |
|
|
OAXACA |
-25.41 |
-16.05 |
-40.94 |
|
|
PACHUCA |
-23.34 |
-16.72 |
-39.98 |
-38.33 |
|
PAJARITOS |
-22.65 |
-13.14 |
-44.13 |
-38.43 |
-34.88 |
PAJARITOS */ |
-15.19 |
-4.68 |
-33.98 |
-33.98 |
|
PARRAL |
-27.25 |
-17.47 |
-41.68 |
-37.38 |
|
PEROTE |
-25.17 |
-16.08 |
-41.37 |
|
|
POZA RICA |
-22.88 |
-16.45 |
-40.48 |
-41.23 |
-39.80 |
PROGRESO |
-23.83 |
-14.26 |
-39.10 |
-34.96 |
-37.97 |
PROGRESO */ |
-25.57 |
|
-34.99 |
-34.99 |
|
PUEBLA |
-23.65 |
-13.96 |
-39.99 |
-38.04 |
|
QUERETARO |
-23.32 |
-16.78 |
-39.06 |
-37.44 |
|
REYNOSA |
-23.25 |
-17.95 |
-40.56 |
|
|
REYNOSA */ |
-15.20 |
-14.73 |
-39.81 |
-42.71 |
|
ROSARITO */ |
-16.91 |
-15.13 |
-40.26 |
-37.68 |
-43.12 |
SABINAS |
-23.97 |
-19.06 |
-39.73 |
-34.78 |
|
SABINAS */ |
-18.15 |
-19.82 |
-40.60 |
-34.81 |
|
SALAMANCA |
-32.79 |
|
-46.76 |
|
|
SALINA CRUZ |
-23.81 |
-14.27 |
-39.78 |
-36.53 |
-39.23 |
SALINA CRUZ */ |
|
|
-42.02 |
|
|
SALTILLO |
-24.48 |
-18.08 |
-39.69 |
-35.87 |
|
SAN LUIS POTOSI |
-23.93 |
-17.44 |
-39.32 |
-37.60 |
|
SATELITE NORTE |
-24.65 |
-16.21 |
-38.99 |
|
|
SATELITE ORIENTE |
-24.59 |
-16.12 |
-39.03 |
|
|
SATELITE SUR |
-24.62 |
-16.21 |
-38.45 |
-34.62 |
|
TAPACHULA |
-24.99 |
-16.92 |
-40.46 |
|
-42.27 |
TAPACHULA */ |
-24.45 |
-16.52 |
-40.61 |
-30.62 |
|
TEHUACAN |
-24.71 |
-15.59 |
-41.43 |
|
|
TEPIC |
-28.09 |
-19.74 |
-42.38 |
|
|
TIERRA BLANCA |
-23.35 |
-13.96 |
-39.78 |
-45.96 |
|
TOLUCA |
-23.42 |
-17.04 |
-39.31 |
-37.29 |
|
TOPOLOBAMPO |
-24.48 |
-15.03 |
-39.82 |
-38.26 |
-40.82 |
TULA |
-22.93 |
-16.00 |
-39.69 |
|
|
TUXTLA GUTIERREZ |
-26.89 |
-17.29 |
-41.97 |
-37.35 |
|
TUXTLA GUTIERREZ */ |
-28.38 |
-18.86 |
-43.49 |
|
|
URUAPAN |
-25.13 |
-18.74 |
-40.44 |
-35.22 |
|
VERACRUZ |
-23.03 |
-13.45 |
-39.43 |
-37.78 |
-37.24 |
VILLAHERMOSA |
-23.58 |
-13.94 |
-41.95 |
-38.42 |
-42.37 |
VILLAHERMOSA */ |
-28.52 |
-18.15 |
|
|
|
ZACATECAS |
-24.85 |
-18.38 |
-41.47 |
-37.55 |
|
ZAMORA |
-25.92 |
-17.67 |
-39.60 |
|
|
ZAPOPAN |
-25.52 |
-17.43 |
-40.94 |
-41.12 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0 %.
Atentamente
México, D.F., a 13 de diciembre 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.