TASAS para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinasy diesel en el mes de octubre 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 octubre 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 |
-38.30 |
-30.47 |
-41.47 |
-36.23 |
|
AGUASCALIENTES |
-38.15 |
-31.79 |
-42.12 |
-40.16 |
|
AZCAPOTZALCO |
-38.53 |
-30.56 |
-40.11 |
-38.71 |
|
CADEREYTA |
-38.31 |
-31.77 |
-39.81 |
-37.30 |
|
CADEREYTA*/ |
-44.93 |
|
-40.62 |
|
|
CAMPECHE |
-38.28 |
-30.54 |
-42.40 |
-36.86 |
-38.51 |
CAMPECHE */ |
-40.23 |
-33.09 |
-44.55 |
|
|
CD. JUAREZ |
-40.46 |
-30.32 |
-44.80 |
|
|
CD. JUAREZ */ |
-32.93 |
-28.62 |
-42.85 |
|
|
CD. MADERO |
-37.25 |
-31.04 |
-43.53 |
-38.57 |
-41.69 |
CD. MANTE |
-38.16 |
-31.72 |
-41.43 |
|
|
CD. OBREGON |
-38.61 |
-30.90 |
-42.15 |
-40.22 |
|
CD. VALLES |
-38.31 |
-32.05 |
-41.85 |
|
|
CD. VICTORIA |
-37.47 |
-31.08 |
-41.35 |
-36.70 |
|
CELAYA |
-37.58 |
-31.36 |
-40.71 |
-39.12 |
|
CHIHUAHUA |
-38.60 |
-31.86 |
-43.87 |
-40.75 |
|
CHIHUAHUA */ |
-33.56 |
-32.45 |
-44.19 |
|
|
COLIMA |
-38.58 |
-30.90 |
-42.00 |
|
|
CUAUTLA |
-40.25 |
-32.58 |
-42.21 |
-40.72 |
|
CUERNAVACA |
-39.40 |
-31.51 |
-41.84 |
|
|
CULIACAN |
-38.71 |
-30.98 |
-42.72 |
-41.16 |
|
DURANGO |
-39.73 |
-33.62 |
-43.17 |
-38.96 |
|
EL CASTILLO |
-39.34 |
-31.83 |
-41.55 |
-39.99 |
|
ENSENADA */ |
-38.95 |
-31.07 |
-42.41 |
-40.00 |
-36.00 |
ESCAMELA |
-37.47 |
-29.71 |
-41.85 |
-40.13 |
|
GOMEZ PALACIO |
-38.87 |
-32.10 |
-41.56 |
-40.69 |
|
GUAMUCHIL |
-38.75 |
-30.98 |
-43.09 |
-37.99 |
|
GUAYMAS |
-38.28 |
-30.58 |
-40.98 |
-36.97 |
-37.70 |
HERMOSILLO |
-38.78 |
-31.02 |
-42.94 |
-40.50 |
|
HERMOSILLO */ |
-40.07 |
-32.01 |
-43.86 |
|
|
IGUALA |
-40.61 |
-32.74 |
-42.39 |
|
|
IRAPUATO |
-37.65 |
-31.30 |
-40.24 |
-37.74 |
|
JALAPA |
-38.09 |
-30.38 |
-41.74 |
|
|
L. CARDENAS |
-38.43 |
-30.48 |
-40.72 |
-38.11 |
-36.46 |
LA PAZ */ |
-39.33 |
-31.60 |
-42.94 |
-37.13 |
-40.10 |
LEON |
-37.82 |
-31.48 |
-41.16 |
-38.87 |
|
MAGDALENA |
-39.92 |
-32.28 |
-44.17 |
-39.32 |
|
MAGDALENA */ |
-35.87 |
-32.57 |
-44.77 |
|
|
MANZANILLO |
-39.27 |
-31.54 |
-42.32 |
-38.17 |
-37.64 |
MATEHUALA |
-39.24 |
-32.80 |
-42.77 |
|
|
MAZATLAN |
-38.91 |
-30.72 |
-41.53 |
-38.82 |
-37.82 |
MERIDA |
-37.91 |
-30.03 |
-41.10 |
-39.42 |
-41.14 |
MERIDA */ |
-39.78 |
-31.65 |
-43.53 |
-41.37 |
-43.02 |
MEXICALI */ |
-33.85 |
-30.89 |
-44.12 |
-42.02 |
|
MINATITLAN |
-30.51 |
|
-45.99 |
-35.48 |
-39.69 |
MONCLOVA |
-38.34 |
-31.33 |
-41.33 |
-40.18 |
|
MONCLOVA */ |
|
|
-41.06 |
-40.81 |
|
MONTERREY S.C. |
-39.42 |
-31.62 |
-40.51 |
-39.23 |
|
MORELIA |
-38.06 |
-31.63 |
-41.17 |
-38.84 |
|
NAVOJOA |
-39.44 |
-31.77 |
-43.01 |
|
|
NOGALES |
-38.61 |
-35.49 |
-45.03 |
|
|
NOGALES */ |
-34.56 |
-31.82 |
-43.41 |
|
|
NUEVO LAREDO |
-38.88 |
-30.11 |
-38.70 |
|
|
NUEVO LAREDO */ |
-32.40 |
-28.79 |
-41.75 |
|
|
OAXACA |
-39.08 |
-31.29 |
-42.48 |
|
|
PACHUCA |
-37.52 |
-31.06 |
-41.70 |
-39.70 |
|
PAJARITOS |
-37.41 |
-29.43 |
-46.84 |
-38.60 |
-39.10 |
PAJARITOS */ |
-30.33 |
-21.57 |
-33.70 |
|
|
PARRAL |
-40.30 |
-32.38 |
-43.57 |
-39.62 |
|
PEROTE |
-39.17 |
-31.45 |
-42.89 |
|
|
POZA RICA |
-37.26 |
-30.92 |
-41.82 |
-45.76 |
-41.25 |
PROGRESO |
-37.75 |
-30.03 |
-40.41 |
-36.32 |
-39.59 |
PUEBLA |
-37.75 |
-29.85 |
-41.60 |
-39.08 |
|
QUERETARO |
-37.54 |
-30.99 |
-40.38 |
-38.81 |
|
REYNOSA |
-38.11 |
-31.68 |
-42.18 |
|
|
REYNOSA */ |
-31.72 |
-29.35 |
-41.25 |
-45.71 |
|
ROSARITO */ |
-34.06 |
-30.18 |
-41.89 |
-40.19 |
-40.84 |
SABINAS |
-38.14 |
-32.42 |
-41.36 |
-35.16 |
|
SABINAS */ |
-34.24 |
-32.37 |
-42.73 |
|
|
SALAMANCA |
|
|
-49.86 |
|
|
SALINA CRUZ |
-37.98 |
-30.24 |
-42.19 |
-38.36 |
-36.15 |
SALINA CRUZ */ |
|
|
-43.48 |
|
|
SALTILLO |
-38.25 |
-31.88 |
-41.55 |
-39.05 |
|
SAN LUIS POTOSI |
-37.89 |
-31.47 |
-40.78 |
-39.01 |
|
SATELITE NORTE |
-38.55 |
-23.53 |
-40.67 |
|
|
SATELITE ORIENTE |
-38.52 |
-30.61 |
-40.63 |
|
|
SATELITE SUR |
-38.51 |
-30.65 |
-40.01 |
-36.20 |
|
TAPACHULA |
-39.80 |
-32.00 |
-42.87 |
|
-40.27 |
TAPACHULA */ |
-39.32 |
-31.59 |
-42.75 |
|
|
TEHUACAN |
-38.53 |
-30.84 |
-42.85 |
|
|
TEPIC |
-40.91 |
-33.10 |
-43.80 |
|
|
TIERRA BLANCA |
-37.74 |
-29.98 |
-40.91 |
-48.58 |
|
TOLUCA |
-37.66 |
-31.27 |
-40.88 |
-38.78 |
|
TOPOLOBAMPO |
-38.52 |
-30.74 |
-41.51 |
-39.74 |
-38.40 |
TULA |
-37.28 |
-29.61 |
-40.30 |
|
|
TUXTLA GUTIERREZ |
-40.19 |
-32.24 |
-43.35 |
-38.93 |
|
TUXTLA GUTIERREZ */ |
-41.33 |
-33.60 |
|
|
|
URUAPAN |
-38.91 |
-32.62 |
-41.94 |
|
|
VERACRUZ |
-37.40 |
-29.50 |
-41.01 |
-38.85 |
-38.54 |
VILLAHERMOSA |
-37.63 |
-29.94 |
-43.08 |
-39.87 |
-44.64 |
VILLAHERMOSA */ |
-30.74 |
-21.98 |
-35.04 |
|
|
ZACATECAS |
-38.63 |
-32.18 |
-42.83 |
-39.12 |
|
ZAMORA |
-39.51 |
-31.75 |
-41.31 |
|
|
ZAPOPAN |
-39.24 |
-31.27 |
-42.15 |
-38.86 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 29 de octubre 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.