
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 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 diciembre 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 |
19.30 |
25.77 |
-18.66 |
-12.34 |
|
AGUASCALIENTES |
19.52 |
18.48 |
-20.14 |
-18.01 |
|
AZCAPOTZALCO |
17.38 |
22.17 |
-16.06 |
-14.08 |
|
CADEREYTA |
19.32 |
18.35 |
-15.79 |
-13.42 |
|
CADEREYTA*/ |
19.99 |
|
-17.05 |
|
|
CAMPECHE |
17.89 |
25.05 |
-21.71 |
-13.20 |
-15.68 |
CAMPECHE */ |
15.79 |
22.80 |
-22.34 |
|
|
CD. JUAREZ |
12.85 |
27.37 |
-24.34 |
|
|
CD. JUAREZ */ |
26.69 |
28.87 |
-21.83 |
|
|
CD. MADERO |
24.03 |
21.91 |
-17.90 |
-13.83 |
-19.10 |
CD. MANTE |
19.14 |
18.31 |
-19.29 |
|
|
CD. OBREGON |
16.87 |
23.49 |
-20.25 |
-17.29 |
|
CD. VALLES |
19.66 |
18.12 |
-19.19 |
|
|
CD. VICTORIA |
22.44 |
21.01 |
-18.12 |
-11.38 |
|
CELAYA |
21.80 |
20.45 |
-16.92 |
-13.33 |
|
CHIHUAHUA |
18.18 |
20.28 |
-23.05 |
-18.19 |
|
CHIHUAHUA */ |
27.58 |
17.16 |
-23.07 |
|
|
COLIMA |
16.20 |
22.92 |
-20.34 |
|
|
CUAUTLA |
10.62 |
15.87 |
-20.41 |
-17.92 |
|
CUERNAVACA |
13.61 |
18.79 |
-19.26 |
|
|
CULIACAN |
16.27 |
22.95 |
-21.67 |
-19.00 |
|
DURANGO |
12.53 |
11.73 |
-22.33 |
-16.33 |
|
EL CASTILLO |
14.36 |
18.90 |
-19.50 |
-17.03 |
|
ENSENADA */ |
15.79 |
23.03 |
-20.30 |
-15.83 |
-11.83 |
ESCAMELA |
22.30 |
28.31 |
-19.66 |
-17.11 |
|
GOMEZ PALACIO |
16.70 |
16.97 |
-19.34 |
-17.87 |
|
GUAMUCHIL |
16.72 |
23.52 |
-22.03 |
-13.44 |
|
GUAYMAS |
17.95 |
24.54 |
-17.81 |
-13.73 |
-13.31 |
HERMOSILLO |
16.15 |
22.92 |
-22.00 |
-18.76 |
|
HERMOSILLO */ |
13.83 |
21.32 |
-22.76 |
|
|
IGUALA |
9.40 |
15.15 |
-20.95 |
|
|
IRAPUATO |
21.51 |
19.60 |
-16.80 |
-13.87 |
|
JALAPA |
19.01 |
25.36 |
-19.56 |
|
|
L. CARDENAS |
18.68 |
25.80 |
-17.36 |
-14.42 |
-13.42 |
LA PAZ */ |
16.55 |
22.34 |
-20.62 |
-12.92 |
-15.96 |
LEON |
20.52 |
19.37 |
-17.71 |
-14.39 |
|
MAGDALENA |
11.03 |
18.27 |
-24.62 |
|
|
MAGDALENA */ |
18.41 |
18.01 |
-25.18 |
|
|
MANZANILLO |
15.85 |
23.59 |
-19.45 |
-14.46 |
-14.78 |
MATEHUALA |
14.25 |
14.49 |
-21.46 |
|
|
MAZATLAN |
17.64 |
24.93 |
-20.01 |
-14.90 |
-13.00 |
MERIDA |
19.28 |
25.14 |
-19.74 |
-20.92 |
-83.26 |
MERIDA */ |
17.32 |
24.54 |
-21.38 |
-17.89 |
-22.33 |
MEXICALI */ |
23.65 |
22.08 |
-23.65 |
-19.73 |
|
MINATITLAN |
37.37 |
|
-28.79 |
|
-17.04 |
MONCLOVA |
18.04 |
19.29 |
-18.84 |
-16.61 |
|
MONCLOVA */ |
|
|
-17.42 |
-17.28 |
|
MONTERREY S.C. |
13.67 |
18.73 |
-17.17 |
-15.02 |
|
MORELIA |
20.15 |
19.10 |
-17.76 |
-13.94 |
|
NAVOJOA |
13.26 |
20.33 |
-22.02 |
|
|
NOGALES |
11.52 |
13.36 |
-26.10 |
|
|
NOGALES */ |
19.88 |
17.96 |
-23.44 |
|
|
NUEVO LAREDO |
17.03 |
27.42 |
-16.42 |
|
|
NUEVO LAREDO */ |
9.98 |
3.93 |
-19.52 |
|
|
OAXACA |
15.35 |
22.26 |
-20.75 |
|
|
PACHUCA |
22.17 |
20.96 |
-18.94 |
-16.09 |
|
PAJARITOS |
23.97 |
29.99 |
-25.31 |
-14.27 |
-11.23 |
PAJARITOS */ |
38.03 |
43.40 |
-7.24 |
|
|
PARRAL |
10.49 |
18.41 |
-23.07 |
-17.17 |
|
PEROTE |
14.98 |
21.83 |
-21.87 |
|
|
POZA RICA |
23.78 |
22.03 |
-19.57 |
-25.27 |
-17.43 |
PROGRESO |
21.08 |
26.35 |
-17.55 |
-11.97 |
-16.22 |
PROGRESO */ |
18.11 |
23.99 |
-22.29 |
|
|
PUEBLA |
21.02 |
27.42 |
-19.22 |
-15.69 |
|
QUERETARO |
22.10 |
20.97 |
-16.30 |
-14.12 |
|
REYNOSA |
19.48 |
19.03 |
-19.05 |
|
|
REYNOSA */ |
12.49 |
1.10 |
-17.99 |
-23.84 |
|
ROSARITO */ |
25.88 |
22.72 |
-19.61 |
-17.10 |
-17.22 |
SABINAS |
11.64 |
9.04 |
-18.84 |
|
|
SABINAS */ |
6.34 |
-5.46 |
-20.73 |
|
|
SALAMANCA |
|
|
-30.10 |
|
|
SALINA CRUZ |
21.79 |
27.74 |
-18.84 |
-13.52 |
-10.99 |
SALINA CRUZ */ |
|
|
-20.13 |
|
|
SALTILLO |
18.54 |
17.81 |
-18.45 |
-15.41 |
|
SAN LUIS POTOSI |
20.14 |
19.15 |
-17.76 |
-15.54 |
|
SATELITE NORTE |
17.31 |
33.27 |
-16.92 |
|
|
SATELITE ORIENTE |
17.37 |
22.09 |
-16.90 |
|
|
SATELITE SUR |
17.38 |
21.98 |
-16.06 |
-10.82 |
|
TAPACHULA |
12.71 |
19.51 |
-21.48 |
|
-16.73 |
TAPACHULA */ |
13.66 |
20.78 |
-21.44 |
|
|
TEHUACAN |
17.60 |
23.86 |
-21.86 |
|
|
TEPIC |
7.69 |
13.60 |
-23.55 |
|
|
TIERRA BLANCA |
22.28 |
28.27 |
-18.33 |
-28.63 |
|
TOLUCA |
21.63 |
20.26 |
-17.47 |
-14.20 |
|
TOPOLOBAMPO |
17.86 |
24.54 |
-19.10 |
-15.72 |
-14.68 |
TULA |
22.68 |
23.11 |
-16.23 |
|
|
TUXTLA GUTIERREZ |
11.02 |
18.58 |
-22.73 |
-16.48 |
|
TUXTLA GUTIERREZ */ |
9.02 |
16.50 |
|
|
|
URUAPAN |
16.45 |
15.63 |
-19.86 |
|
|
VERACRUZ |
22.82 |
28.98 |
-17.90 |
-14.79 |
-14.50 |
VILLAHERMOSA |
22.63 |
28.45 |
-20.93 |
-16.35 |
-22.33 |
VILLAHERMOSA */ |
36.11 |
41.74 |
-10.27 |
|
|
ZACATECAS |
18.48 |
17.22 |
-21.23 |
-15.97 |
|
ZAMORA |
13.95 |
18.92 |
-17.93 |
|
|
ZAPOPAN |
14.41 |
19.44 |
-20.24 |
-19.67 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 26 de diciembre 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.