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 2008. |
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Con fundamento en lo dispuesto por los artículos 16 y 31de 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 2008, 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 |
-19.76 |
-8.29 |
-38.6 |
-33.23 |
|
AGUASCALIENTES |
-19.7 |
-11.96 |
-39.48 |
-37.35 |
|
AZCAPOTZALCO |
-20.48 |
-9.87 |
-37.2 |
-35.9 |
|
CADEREYTA |
-19.87 |
-11.96 |
-37.04 |
-36.18 |
|
CADEREYTA*/ |
-31.51 |
|
-38.07 |
|
|
CAMPECHE |
-19.61 |
-8.11 |
-39.72 |
-33.77 |
-36.31 |
CAMPECHE */ |
-22.21 |
-10.83 |
-42.3 |
|
|
CD. JUAREZ |
-22.37 |
-8.16 |
-38.06 |
|
|
CD. JUAREZ */ |
-11.26 |
-6.65 |
-39.63 |
|
|
CD. MADERO |
-18.17 |
-10.51 |
-41.1 |
-36.08 |
-40.11 |
CD. MANTE |
-19.75 |
-11.94 |
-39.08 |
|
|
CD. OBREGON |
-20.13 |
-8.91 |
-39.32 |
-37.36 |
|
CD. VALLES |
-19.79 |
-12.29 |
-39.11 |
|
|
CD. VICTORIA |
-18.63 |
-10.89 |
-38.51 |
-33.54 |
|
CELAYA |
-18.7 |
-11.07 |
-37.75 |
-35.78 |
|
CHIHUAHUA |
-19.83 |
-10.67 |
-40.82 |
-36.81 |
|
CHIHUAHUA */ |
-11.49 |
-12.13 |
-41.1 |
|
|
COLIMA |
-20.2 |
-8.97 |
-38.56 |
|
|
CUAUTLA |
-22.13 |
-12.26 |
-39.43 |
-37.97 |
|
CUERNAVACA |
-21.03 |
-10.64 |
-39 |
|
|
CULIACAN |
-20.39 |
-9.14 |
-39.89 |
-38.17 |
|
DURANGO |
-22.13 |
-15.07 |
-40.36 |
-35.97 |
|
EL CASTILLO |
-21.79 |
-11.51 |
-39.06 |
-37.59 |
|
ENSENADA */ |
-20.61 |
-9.11 |
-39.53 |
-34.54 |
-34.03 |
ESCAMELA |
-18.54 |
-7.14 |
-39.45 |
-37.77 |
|
GOMEZ PALACIO |
-20.91 |
-12.64 |
-38.47 |
-37.24 |
|
GUAMUCHIL |
-20.35 |
-9.07 |
-40.3 |
|
|
GUAYMAS |
-19.65 |
-8.45 |
-38.62 |
-33.68 |
-35.85 |
HERMOSILLO |
-20.42 |
-9.09 |
-40.3 |
-38.73 |
|
HERMOSILLO */ |
-22.2 |
-10.57 |
-41.39 |
|
|
IGUALA |
-22.86 |
-12.54 |
-39.85 |
|
|
IRAPUATO |
-18.82 |
-11.21 |
-37.08 |
-32.46 |
|
JALAPA |
-19.22 |
-8.21 |
-39.03 |
|
|
L. CARDENAS |
-19.34 |
-8.63 |
-38.12 |
-34.03 |
-32.79 |
LA PAZ |
|
|
|
|
-35.69 |
LA PAZ */ |
-21.13 |
-9.96 |
-40.4 |
-34.84 |
-38.25 |
LEON |
-19.18 |
-11.5 |
-38.39 |
-36.09 |
|
MAGDALENA |
-22.37 |
-11.13 |
-41.55 |
-36.34 |
|
MAGDALENA */ |
-15.52 |
-12.06 |
-41.91 |
|
|
MANZANILLO |
-21.1 |
-9.7 |
-39.11 |
-34.64 |
-37.16 |
MATEHUALA |
-21.44 |
-13.63 |
-40.07 |
|
|
MAZATLAN |
-20.49 |
-8.41 |
-39.28 |
-35.92 |
-36.4 |
MERIDA |
-19.4 |
-8.01 |
-38.85 |
-37.27 |
-57.65 |
MERIDA */ |
-21.99 |
-10.22 |
-43.63 |
-39.25 |
-41.36 |
MEXICALI */ |
-13.32 |
-10.04 |
-40.39 |
-38.52 |
|
MINATITLAN |
|
|
-44.98 |
-32.57 |
-35.55 |
MONCLOVA |
-20.11 |
-11.59 |
-38.42 |
-37.77 |
|
MONCLOVA */ |
|
|
|
-38 |
|
MONTERREY S.C. |
-22.05 |
-11.78 |
-37.34 |
-35.87 |
|
MORELIA |
-19.45 |
-11.7 |
-38.31 |
-35.87 |
|
NAVOJOA |
-21.46 |
-10.25 |
-40.21 |
|
|
NOGALES |
-18.67 |
-16.2 |
-42.16 |
|
|
NOGALES */ |
-13.68 |
-11.32 |
-41.09 |
|
|
NUEVO LAREDO |
-18.79 |
-7.86 |
-40.44 |
|
|
NUEVO LAREDO */ |
-8.47 |
-7.12 |
-39.23 |
|
|
OAXACA |
-21.06 |
-9.74 |
-39.72 |
|
|
PACHUCA |
-18.73 |
-10.74 |
-38.7 |
-37.03 |
|
PAJARITOS |
-17.87 |
-6.42 |
-41.6 |
-34.35 |
-37.75 |
PAJARITOS */ |
|
2.23 |
|
|
|
PARRAL |
-23.09 |
-11.37 |
-40.49 |
-36.09 |
|
PEROTE |
-20.77 |
-9.94 |
-40.18 |
|
|
POZA RICA |
-18.16 |
-10.43 |
-39.36 |
-39.51 |
-38.59 |
PROGRESO |
-19.19 |
-7.68 |
-37.8 |
-33.59 |
-36.56 |
PROGRESO */ |
-11.56 |
0.59 |
|
|
|
PUEBLA |
-19.07 |
-7.39 |
-38.85 |
-36.47 |
|
QUERETARO |
-18.69 |
-10.78 |
-37.74 |
-36.05 |
|
REYNOSA |
-18.8 |
-10.83 |
-39.37 |
|
|
REYNOSA */ |
-10.14 |
-8.03 |
-38.72 |
-41.49 |
|
ROSARITO */ |
-11.76 |
-8.69 |
-39.2 |
-36.44 |
-40.24 |
SABINAS |
-19.46 |
-13.08 |
-38.51 |
-33.4 |
|
SABINAS */ |
-13.3 |
-13.79 |
-39.61 |
|
|
SALAMANCA |
-28.73 |
|
-45.62 |
|
|
SALINA CRUZ |
-19 |
-7.68 |
-38.44 |
-35.45 |
-34.67 |
SALINA CRUZ */ |
|
|
-41.02 |
|
|
SALTILLO |
-20.04 |
-12.33 |
-38.48 |
-34.49 |
|
SAN LUIS POTOSI |
-19.33 |
-11.59 |
-37.99 |
-36.44 |
|
SATELITE NORTE |
-20.56 |
-10.15 |
-37.71 |
|
|
SATELITE ORIENTE |
-20.5 |
-10.08 |
-37.78 |
|
|
SATELITE SUR |
-20.51 |
-10.14 |
-37.13 |
-33.22 |
|
TAPACHULA |
-20.4 |
-10.87 |
-39.26 |
|
-39.05 |
TAPACHULA */ |
-19.94 |
-10.33 |
-39.34 |
|
|
TEHUACAN |
-20.23 |
-9.17 |
-40.2 |
|
|
TEPIC |
-24.38 |
-14.14 |
-41.16 |
|
|
TIERRA BLANCA |
-18.67 |
-7.29 |
-38.5 |
-44.83 |
|
TOLUCA |
-18.83 |
-11.11 |
-38.1 |
-35.97 |
|
TOPOLOBAMPO |
-19.96 |
-8.59 |
-38.65 |
-36.96 |
-37.34 |
TULA |
-18.26 |
-9.92 |
-37.45 |
|
|
TUXTLA GUTIERREZ |
-22.68 |
-11.21 |
-40.79 |
-36.04 |
|
TUXTLA GUTIERREZ */ |
-24.26 |
-12.84 |
-42.31 |
|
|
URUAPAN |
-20.85 |
-13.1 |
-39.25 |
|
|
VERACRUZ |
-18.34 |
-6.81 |
-38.22 |
-36.32 |
-36.33 |
VILLAHERMOSA |
-18.76 |
-7.24 |
-40.44 |
-37.13 |
-40.99 |
VILLAHERMOSA */ |
-10.66 |
|
-33.95 |
|
|
ZACATECAS |
-20.36 |
-12.55 |
-40.2 |
-36.18 |
|
ZAMORA |
-22 |
-11.72 |
-38.42 |
|
|
ZAPOPAN |
-21.67 |
-11.57 |
-39.77 |
-39.56 |
|
|
|
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*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 6 de febrero de 2008.- 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, José Antonio Meade Kuribreña.- Rúbrica.