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 2008. |
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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 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 |
-26.55 |
-17.49 |
-47.51 |
-42.90 |
|
AGUASCALIENTES |
-26.61 |
-22.08 |
-48.26 |
-46.44 |
|
AZCAPOTZALCO |
-28.48 |
-20.42 |
-46.62 |
-45.37 |
|
CADEREYTA |
-26.87 |
-22.10 |
-46.31 |
-45.72 |
|
CADEREYTA*/ |
-31.84 |
|
-48.14 |
|
|
CAMPECHE |
-26.59 |
-17.73 |
-48.59 |
-44.23 |
-44.93 |
CAMPECHE */ |
-29.17 |
-19.97 |
-50.41 |
-49.14 |
|
CD. JUAREZ |
-30.46 |
-17.71 |
-46.60 |
|
|
CD. JUAREZ */ |
-20.27 |
-16.19 |
-48.30 |
|
|
CD. MADERO |
-25.40 |
-21.06 |
-49.86 |
-44.93 |
-47.98 |
CD. MANTE |
-26.67 |
-22.13 |
-48.00 |
|
|
CD. OBREGON |
-26.72 |
-17.84 |
-48.04 |
-46.35 |
|
CD. VALLES |
-26.73 |
-22.44 |
-47.94 |
|
|
CD. VICTORIA |
-25.75 |
-21.23 |
-47.53 |
-42.90 |
|
CELAYA |
-25.78 |
-21.38 |
-46.90 |
-45.23 |
|
CHIHUAHUA |
-26.80 |
-19.62 |
-49.47 |
-47.37 |
|
CHIHUAHUA */ |
-19.21 |
-20.76 |
-49.53 |
|
|
COLIMA |
-26.90 |
-18.00 |
-47.71 |
|
|
CUAUTLA |
-30.05 |
-22.34 |
-48.15 |
-46.78 |
|
CUERNAVACA |
-28.96 |
-21.04 |
-47.83 |
|
|
CULIACAN |
-26.97 |
-18.03 |
-47.81 |
-46.31 |
|
DURANGO |
-28.66 |
-24.51 |
-48.96 |
-45.18 |
|
EL CASTILLO |
-29.58 |
-21.69 |
-47.77 |
-46.51 |
|
ENSENADA */ |
-27.11 |
-17.96 |
-47.86 |
-44.15 |
-44.60 |
ESCAMELA |
-25.60 |
-16.67 |
-48.31 |
-46.83 |
|
GOMEZ PALACIO |
-27.63 |
-22.60 |
-47.65 |
-47.32 |
|
GUAMUCHIL |
-26.95 |
-18.01 |
-48.20 |
-43.32 |
|
GUAYMAS |
-26.29 |
-17.44 |
-47.02 |
-43.16 |
-45.69 |
HERMOSILLO |
-27.03 |
-18.05 |
-48.68 |
-46.78 |
|
HERMOSILLO */ |
-28.62 |
-19.28 |
-49.67 |
|
|
IGUALA |
-30.49 |
-22.60 |
-48.44 |
|
|
IRAPUATO |
-25.85 |
-21.44 |
-46.44 |
-42.46 |
|
JALAPA |
-26.08 |
-17.42 |
-47.82 |
|
|
L. CARDENAS |
-26.38 |
-17.41 |
-46.73 |
-43.56 |
-44.94 |
LA PAZ |
|
|
|
|
-45.29 |
LA PAZ */ |
-27.58 |
-18.66 |
-48.79 |
-47.02 |
-47.89 |
LEON |
-26.17 |
-21.67 |
-47.52 |
-45.50 |
|
MAGDALENA |
-28.55 |
-19.63 |
-49.65 |
-45.17 |
|
MAGDALENA */ |
-22.52 |
-20.60 |
-50.00 |
|
|
MANZANILLO |
-27.77 |
-18.79 |
-48.00 |
-44.18 |
-45.98 |
MATEHUALA |
-28.00 |
-23.26 |
-48.71 |
|
|
MAZATLAN |
-27.06 |
-17.53 |
-47.85 |
-45.11 |
-46.39 |
MERIDA |
-26.60 |
-17.49 |
-47.43 |
-46.14 |
-46.34 |
MERIDA */ |
-28.62 |
-19.20 |
-50.10 |
-48.13 |
-47.86 |
MEXICALI */ |
-20.76 |
-18.72 |
-48.85 |
-46.14 |
|
MINATITLAN |
|
|
-52.02 |
-43.37 |
-45.06 |
MONCLOVA |
-26.94 |
-21.84 |
-47.47 |
-47.06 |
|
MONCLOVA */ |
|
|
|
-47.06 |
|
MONTERREY S.C. |
-29.76 |
-21.92 |
-46.56 |
-45.37 |
|
MORELIA |
-26.44 |
-21.88 |
-47.55 |
-45.15 |
|
NAVOJOA |
-27.89 |
-19.02 |
-48.68 |
|
|
NOGALES |
-25.25 |
-24.19 |
-50.12 |
|
|
NOGALES */ |
-20.68 |
-19.75 |
-48.84 |
|
|
NUEVO LAREDO |
-25.48 |
-16.83 |
-48.75 |
|
|
NUEVO LAREDO */ |
-16.73 |
-16.60 |
-47.99 |
|
|
OAXACA |
-27.65 |
-18.81 |
-48.41 |
|
|
PACHUCA |
-25.71 |
-21.12 |
-47.74 |
-46.24 |
|
PAJARITOS |
-25.28 |
-16.16 |
-49.65 |
-44.89 |
-43.73 |
PARRAL |
-29.53 |
-20.26 |
-49.16 |
-45.33 |
|
PEROTE |
-27.45 |
-18.98 |
-48.74 |
|
|
POZA RICA |
-25.32 |
-20.94 |
-47.80 |
-52.65 |
-47.63 |
PROGRESO |
-26.16 |
-17.05 |
-46.89 |
-43.28 |
-45.86 |
PROGRESO */ |
-28.74 |
-19.17 |
-50.86 |
|
|
PUEBLA |
-26.06 |
-16.84 |
-47.76 |
-45.71 |
|
QUERETARO |
-25.74 |
-21.12 |
-46.89 |
-45.54 |
|
REYNOSA |
-26.27 |
-19.94 |
-48.13 |
|
|
REYNOSA */ |
-17.98 |
-17.38 |
-47.46 |
-50.50 |
|
ROSARITO */ |
-19.11 |
-17.54 |
-47.68 |
-46.35 |
-48.13 |
SABINAS |
-26.33 |
-23.04 |
-47.36 |
-45.44 |
|
SABINAS */ |
-20.77 |
-23.66 |
-48.44 |
-46.69 |
|
SALAMANCA |
|
|
-54.04 |
|
|
SALINA CRUZ |
-26.53 |
-17.20 |
-47.63 |
-45.17 |
-45.08 |
SALTILLO |
-26.83 |
-22.30 |
-47.48 |
-44.51 |
|
SAN LUIS POTOSI |
-26.27 |
-21.75 |
-47.06 |
-45.74 |
|
SATELITE NORTE |
-28.53 |
-20.63 |
-46.89 |
|
|
SATELITE ORIENTE |
-28.49 |
-20.57 |
-46.96 |
|
|
SATELITE SUR |
-28.50 |
-20.64 |
-46.34 |
-43.12 |
|
TAPACHULA |
-27.27 |
-19.70 |
-48.16 |
|
-48.17 |
TAPACHULA */ |
-26.81 |
-19.22 |
-48.11 |
|
|
TEHUACAN |
-27.04 |
-18.38 |
-48.76 |
|
|
TEPIC |
-31.74 |
-23.84 |
-49.36 |
|
|
TIERRA BLANCA |
-25.78 |
-16.80 |
-47.80 |
-53.21 |
|
TOLUCA |
-25.90 |
-21.40 |
-47.22 |
-45.43 |
|
TOPOLOBAMPO |
-26.63 |
-17.63 |
-47.44 |
-46.02 |
-46.52 |
TULA |
-25.40 |
-20.10 |
-46.68 |
|
|
TUXTLA GUTIERREZ |
-29.26 |
-20.08 |
-49.37 |
-45.17 |
|
TUXTLA GUTIERREZ */ |
-30.67 |
-21.44 |
-50.58 |
|
|
URUAPAN |
-27.69 |
-23.11 |
-48.28 |
|
|
VERACRUZ |
-25.35 |
-16.26 |
-47.33 |
-46.18 |
-43.68 |
VILLAHERMOSA |
-25.81 |
-16.92 |
-48.90 |
-46.28 |
-50.05 |
ZACATECAS |
-27.20 |
-22.58 |
-48.86 |
-45.49 |
|
ZAMORA |
-29.76 |
-21.99 |
-47.58 |
|
|
ZAPOPAN |
-29.49 |
-21.80 |
-48.34 |
-46.32 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 25 de abril 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.