Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de julio 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 julio de 2009, 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 |
-18.35 |
-11.67 |
-7.47 |
-2.79 |
|
AGUASCALIENTES |
-18.53 |
-16.00 |
-9.14 |
-5.29 |
|
AZCAPOTZALCO |
-21.67 |
-14.16 |
-5.15 |
-2.25 |
|
CADEREYTA |
-18.70 |
|
-4.49 |
-2.03 |
|
CADEREYTA*/ |
-20.99 |
|
-6.05 |
|
|
CAMPECHE |
-18.22 |
-11.46 |
-9.82 |
-0.15 |
-6.06 |
CAMPECHE */ |
-20.78 |
-13.86 |
-11.39 |
|
0.48 |
CD. JUAREZ |
-28.51 |
-16.53 |
-14.76 |
|
|
CD. JUAREZ */ |
-22.15 |
-12.39 |
-12.09 |
|
|
CD. MADERO |
-16.62 |
-14.51 |
-11.80 |
-1.74 |
-6.64 |
CD. MANTE |
-18.34 |
-15.85 |
-8.57 |
|
|
CD. OBREGON |
-18.67 |
-12.14 |
-8.49 |
-4.48 |
|
CD. VALLES |
-18.40 |
-16.18 |
-8.37 |
|
|
CD. VICTORIA |
-17.18 |
-14.91 |
-7.67 |
1.04 |
|
CELAYA |
-17.46 |
-15.17 |
-6.01 |
-1.95 |
|
CHIHUAHUA |
-21.80 |
-14.67 |
-14.12 |
-9.47 |
|
CHIHUAHUA */ |
-18.92 |
-14.54 |
-13.33 |
|
|
COLIMA |
-19.09 |
-12.53 |
-8.85 |
|
|
CUAUTLA |
-24.41 |
-17.05 |
-9.63 |
-6.06 |
|
CUERNAVACA |
-23.07 |
-15.52 |
-8.42 |
|
|
CULIACAN |
-19.09 |
-12.51 |
-8.56 |
-4.98 |
|
DURANGO |
-21.46 |
-19.12 |
-12.09 |
-5.09 |
|
EL CASTILLO |
-23.22 |
-15.64 |
-8.05 |
-5.18 |
|
ENSENADA */ |
-19.08 |
-12.36 |
-7.91 |
-3.55 |
-4.04 |
ESCAMELA |
-17.22 |
-10.71 |
-8.40 |
-5.08 |
|
GOMEZ PALACIO |
-19.85 |
-16.77 |
-9.13 |
-6.31 |
|
GUAMUCHIL |
-18.98 |
-12.36 |
-8.93 |
-0.01 |
|
GUAYMAS |
-18.08 |
-11.59 |
-6.22 |
0.83 |
-7.01 |
HERMOSILLO |
-19.05 |
-12.36 |
-10.12 |
-7.22 |
|
HERMOSILLO */ |
-21.26 |
-14.50 |
-11.62 |
|
|
IGUALA |
-25.08 |
-17.44 |
-10.01 |
|
|
IRAPUATO |
-17.61 |
-15.29 |
-5.12 |
2.43 |
|
JALAPA |
-18.07 |
-11.54 |
-8.32 |
|
|
L. CARDENAS |
-18.64 |
-11.61 |
-5.51 |
-0.50 |
-3.55 |
LA PAZ */ |
-19.60 |
-12.52 |
-9.15 |
0.80 |
-9.46 |
LEON |
-17.95 |
-15.54 |
-7.02 |
-2.53 |
|
MAGDALENA |
-21.15 |
-14.42 |
-12.86 |
|
|
MAGDALENA */ |
-19.01 |
-16.88 |
-13.20 |
|
|
MANZANILLO |
-19.98 |
-13.13 |
-7.98 |
-1.83 |
-7.05 |
MATEHUALA |
-20.50 |
-17.60 |
-10.60 |
|
|
MAZATLAN |
-19.01 |
-11.82 |
-7.71 |
-1.86 |
-6.39 |
MERIDA |
-18.35 |
-11.95 |
-7.88 |
-5.11 |
-46.61 |
MERIDA */ |
-20.51 |
-13.40 |
-10.61 |
-6.15 |
-10.66 |
MEXICALI */ |
-16.36 |
-10.08 |
-9.51 |
-5.35 |
|
MINATITLAN |
-8.11 |
|
-17.25 |
|
-1.83 |
MONCLOVA |
-19.00 |
-15.75 |
-7.51 |
-6.18 |
|
MONCLOVA */ |
|
|
-5.91 |
-5.38 |
|
MONTERREY S.C. |
-23.32 |
-15.92 |
-5.90 |
-3.10 |
|
MORELIA |
-18.35 |
-15.81 |
-7.16 |
-2.21 |
|
NAVOJOA |
-20.19 |
-13.56 |
-10.29 |
|
|
NOGALES |
-21.97 |
-18.56 |
-13.97 |
|
|
NOGALES */ |
-17.70 |
-14.82 |
-11.38 |
|
|
NUEVO LAREDO |
-19.99 |
-11.24 |
-3.99 |
|
|
NUEVO LAREDO */ |
-15.04 |
-9.61 |
-7.90 |
|
|
OAXACA |
-19.95 |
-13.30 |
-9.69 |
|
|
PACHUCA |
-17.38 |
-14.83 |
-8.24 |
-4.25 |
|
PAJARITOS |
-16.79 |
-10.14 |
-12.75 |
-0.34 |
2.72 |
PAJARITOS */ |
-7.87 |
-1.17 |
3.26 |
|
|
PARRAL |
-22.47 |
-15.37 |
-12.97 |
-5.76 |
|
PEROTE |
-19.92 |
-13.23 |
-10.79 |
|
|
POZA RICA |
-16.66 |
-14.46 |
-8.96 |
-13.57 |
-7.09 |
PROGRESO |
-19.11 |
-11.42 |
-6.12 |
0.47 |
-5.33 |
PROGRESO */ |
-20.20 |
|
|
|
|
PUEBLA |
-17.90 |
-11.12 |
-8.55 |
-3.82 |
|
QUERETARO |
-17.37 |
-14.83 |
-5.83 |
-2.37 |
|
REYNOSA |
-18.19 |
-12.32 |
-8.22 |
|
|
REYNOSA */ |
-13.10 |
-12.51 |
-6.53 |
-10.25 |
|
ROSARITO */ |
-14.86 |
-7.58 |
-7.60 |
-3.85 |
-10.45 |
SABINAS |
-20.12 |
-17.54 |
-7.74 |
|
|
SABINAS */ |
-17.58 |
-17.81 |
-9.29 |
|
|
SALAMANCA |
|
|
-17.97 |
|
|
SALINA CRUZ |
-17.86 |
-11.33 |
-7.07 |
-1.81 |
-12.85 |
SALTILLO |
-19.28 |
-16.32 |
-8.62 |
-5.10 |
|
SAN LUIS POTOSI |
-18.15 |
-15.67 |
-6.40 |
-3.29 |
|
SATELITE NORTE |
-21.71 |
-14.21 |
-5.99 |
|
|
SATELITE ORIENTE |
-21.67 |
-14.15 |
-6.09 |
|
|
SATELITE SUR |
-21.65 |
-14.20 |
-5.10 |
1.36 |
|
TAPACHULA |
-21.15 |
-14.26 |
-11.14 |
|
-11.54 |
TAPACHULA */ |
-20.54 |
-13.87 |
-10.04 |
|
|
TEHUACAN |
-19.14 |
-12.86 |
-10.85 |
|
|
TEPIC |
-25.80 |
-18.19 |
-11.99 |
|
|
TIERRA BLANCA |
-17.49 |
-10.93 |
-7.03 |
-15.71 |
|
TOLUCA |
-17.58 |
-15.19 |
-6.60 |
-2.37 |
|
TOPOLOBAMPO |
-18.49 |
-11.85 |
-7.21 |
-2.69 |
-7.84 |
TULA |
-16.88 |
-12.58 |
-5.13 |
|
|
TUXTLA GUTIERREZ |
-21.87 |
-14.84 |
-12.13 |
-4.44 |
|
TUXTLA GUTIERREZ */ |
-23.45 |
-16.38 |
-13.30 |
|
|
URUAPAN |
-19.72 |
-17.22 |
-8.97 |
-0.27 |
|
VERACRUZ |
-16.80 |
-10.12 |
-6.26 |
-2.86 |
-3.47 |
VILLAHERMOSA |
-17.37 |
-10.86 |
-7.78 |
-2.56 |
-12.53 |
VILLAHERMOSA */ |
-8.71 |
-1.95 |
2.64 |
|
3.08 |
ZACATECAS |
-19.29 |
-16.70 |
-10.42 |
-6.71 |
|
ZAMORA |
-23.35 |
-15.93 |
-7.27 |
|
|
ZAPOPAN |
-22.79 |
-15.66 |
-9.02 |
-6.74 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 29 de julio 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.