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 2009. |
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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 |
45.24 |
51.21 |
4.60 |
14.56 |
|
AGUASCALIENTES |
45.43 |
40.00 |
2.15 |
6.72 |
|
AZCAPOTZALCO |
41.06 |
45.19 |
8.10 |
11.43 |
|
CADEREYTA |
45.47 |
53.04 |
9.16 |
11.10 |
|
CADEREYTA*/ |
68.52 |
|
8.72 |
|
|
CAMPECHE |
44.63 |
50.75 |
-2.19 |
11.59 |
10.76 |
CAMPECHE */ |
40.04 |
47.03 |
-0.70 |
|
|
CD. JUAREZ |
34.06 |
52.53 |
-3.71 |
|
|
CD. JUAREZ */ |
22.57 |
20.49 |
-1.05 |
|
|
CD. MADERO |
52.56 |
44.89 |
-0.57 |
11.92 |
7.01 |
CD. MANTE |
44.82 |
39.77 |
3.39 |
|
|
CD. OBREGON |
41.50 |
47.65 |
2.24 |
6.52 |
|
CD. VALLES |
45.90 |
39.23 |
3.83 |
|
|
CD. VICTORIA |
50.09 |
43.34 |
5.50 |
14.55 |
|
CELAYA |
48.86 |
42.57 |
7.47 |
11.89 |
|
CHIHUAHUA |
43.59 |
42.93 |
-2.21 |
2.04 |
|
CHIHUAHUA */ |
24.70 |
8.60 |
-2.08 |
|
|
COLIMA |
40.23 |
46.63 |
1.90 |
|
|
CUAUTLA |
31.21 |
36.22 |
1.53 |
4.82 |
|
CUERNAVACA |
35.67 |
40.48 |
3.54 |
|
|
CULIACAN |
40.37 |
46.78 |
-0.40 |
2.91 |
|
DURANGO |
34.88 |
30.21 |
-1.39 |
5.99 |
|
EL CASTILLO |
36.64 |
41.02 |
2.90 |
5.97 |
|
ENSENADA */ |
39.48 |
46.44 |
2.03 |
8.40 |
15.42 |
ESCAMELA |
49.75 |
54.91 |
2.67 |
5.92 |
|
GOMEZ PALACIO |
41.22 |
37.71 |
3.33 |
6.58 |
|
GUAMUCHIL |
41.22 |
47.61 |
-0.91 |
7.76 |
|
GUAYMAS |
43.07 |
48.97 |
5.78 |
12.72 |
13.21 |
HERMOSILLO |
40.33 |
46.87 |
-0.98 |
2.22 |
|
HERMOSILLO */ |
37.30 |
44.53 |
-1.86 |
|
|
IGUALA |
29.38 |
35.03 |
0.70 |
|
|
IRAPUATO |
48.46 |
42.13 |
6.56 |
17.00 |
|
JALAPA |
44.55 |
50.44 |
2.70 |
|
|
L. CARDENAS |
44.55 |
51.33 |
6.52 |
11.81 |
17.61 |
LA PAZ */ |
41.18 |
45.91 |
1.96 |
10.63 |
9.53 |
LEON |
46.94 |
41.31 |
6.11 |
10.74 |
|
MAGDALENA |
32.54 |
39.88 |
-5.13 |
|
|
MAGDALENA */ |
26.58 |
20.61 |
-5.74 |
|
|
MANZANILLO |
40.97 |
48.77 |
3.33 |
9.92 |
14.30 |
MATEHUALA |
37.39 |
34.13 |
0.06 |
|
|
MAZATLAN |
42.77 |
49.85 |
3.07 |
9.43 |
13.47 |
MERIDA |
47.33 |
52.98 |
4.16 |
8.43 |
-12.59 |
MERIDA */ |
43.35 |
50.07 |
1.34 |
5.49 |
5.62 |
MEXICALI */ |
30.08 |
19.01 |
-3.77 |
1.07 |
|
MINATITLAN |
49.92 |
|
-8.57 |
|
9.88 |
MONCLOVA |
43.01 |
40.74 |
4.58 |
7.06 |
|
MONCLOVA */ |
|
|
5.84 |
6.69 |
|
MONTERREY S.C. |
35.68 |
40.21 |
6.95 |
9.43 |
|
MORELIA |
46.48 |
40.91 |
6.17 |
11.33 |
|
NAVOJOA |
35.90 |
42.97 |
-0.96 |
|
|
NOGALES |
25.55 |
24.66 |
-6.78 |
|
|
NOGALES */ |
26.42 |
18.74 |
-3.89 |
|
|
NUEVO LAREDO |
41.90 |
54.36 |
7.84 |
|
|
NUEVO LAREDO */ |
7.94 |
5.90 |
2.72 |
|
|
OAXACA |
39.16 |
45.86 |
1.10 |
|
|
PACHUCA |
49.56 |
43.41 |
4.11 |
8.09 |
|
PAJARITOS |
52.77 |
57.81 |
0.01 |
12.78 |
19.82 |
PAJARITOS */ |
42.27 |
72.79 |
19.74 |
|
|
PARRAL |
31.90 |
39.70 |
-2.89 |
5.40 |
|
PEROTE |
38.73 |
45.50 |
-0.69 |
|
|
POZA RICA |
52.26 |
45.08 |
2.07 |
-5.28 |
8.86 |
PROGRESO |
48.37 |
53.51 |
6.16 |
14.63 |
10.15 |
PROGRESO */ |
43.78 |
50.08 |
-0.40 |
|
|
PUEBLA |
47.81 |
53.52 |
3.84 |
8.29 |
|
QUERETARO |
49.25 |
43.16 |
7.62 |
11.10 |
|
REYNOSA |
41.46 |
48.23 |
3.92 |
|
|
REYNOSA */ |
10.93 |
1.89 |
5.79 |
-2.06 |
|
ROSARITO */ |
22.03 |
12.80 |
2.75 |
6.13 |
7.82 |
SABINAS |
26.50 |
22.58 |
4.07 |
|
|
SABINAS */ |
2.96 |
-8.01 |
2.45 |
|
|
SALAMANCA |
24.86 |
|
-9.94 |
|
|
SALINA CRUZ |
49.38 |
54.45 |
5.19 |
12.19 |
18.36 |
SALINA CRUZ */ |
|
|
3.33 |
|
|
SALTILLO |
43.86 |
38.86 |
4.53 |
9.33 |
|
SAN LUIS POTOSI |
46.30 |
40.73 |
6.00 |
9.24 |
|
SATELITE NORTE |
40.99 |
44.91 |
7.38 |
|
|
SATELITE ORIENTE |
41.10 |
45.12 |
7.41 |
|
|
SATELITE SUR |
41.12 |
45.01 |
8.52 |
15.75 |
|
TAPACHULA |
35.19 |
42.44 |
-0.55 |
|
7.93 |
TAPACHULA */ |
36.25 |
43.34 |
-0.22 |
|
|
TEHUACAN |
42.48 |
48.10 |
-0.86 |
|
|
TEPIC |
26.85 |
32.83 |
-3.18 |
|
|
TIERRA BLANCA |
50.06 |
55.20 |
4.39 |
-8.77 |
|
TOLUCA |
48.76 |
42.58 |
6.63 |
11.20 |
|
TOPOLOBAMPO |
43.00 |
49.19 |
3.74 |
7.31 |
11.84 |
TULA |
50.97 |
44.20 |
9.45 |
|
|
TUXTLA GUTIERREZ |
32.56 |
40.39 |
-2.29 |
5.63 |
|
TUXTLA GUTIERREZ */ |
30.04 |
37.88 |
|
|
|
URUAPAN |
40.57 |
35.91 |
2.57 |
|
|
VERACRUZ |
50.06 |
55.95 |
5.18 |
9.54 |
18.57 |
VILLAHERMOSA |
50.45 |
54.99 |
1.02 |
7.09 |
0.68 |
VILLAHERMOSA */ |
42.09 |
70.26 |
14.63 |
|
|
ZACATECAS |
43.82 |
38.34 |
0.58 |
7.58 |
|
ZAMORA |
36.18 |
40.60 |
5.97 |
|
|
ZAPOPAN |
36.69 |
41.00 |
1.98 |
3.05 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 6 de febrero de 2009.- 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.