Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de agosto 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 agosto 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 |
-10.00 |
-3.38 |
-4.08 |
0.62 |
|
AGUASCALIENTES |
-10.28 |
-9.20 |
-5.83 |
-2.14 |
|
AZCAPOTZALCO |
-13.99 |
-6.43 |
-1.50 |
1.19 |
|
CADEREYTA |
-10.45 |
|
-1.16 |
1.30 |
|
CADEREYTA*/ |
-15.14 |
|
-1.75 |
|
|
CAMPECHE |
-9.78 |
-3.24 |
-5.86 |
3.49 |
-14.12 |
CAMPECHE */ |
-12.66 |
-5.78 |
-8.17 |
|
5.18 |
CD. JUAREZ |
-21.89 |
-8.01 |
-11.72 |
|
|
CD. JUAREZ */ |
-14.99 |
-2.01 |
-9.08 |
|
|
CD. MADERO |
-7.95 |
-6.99 |
-6.81 |
1.27 |
-6.27 |
CD. MANTE |
-10.01 |
-8.42 |
-5.23 |
|
|
CD. OBREGON |
-10.47 |
-3.98 |
-5.06 |
-1.18 |
|
CD. VALLES |
-10.06 |
-8.88 |
-4.96 |
|
|
CD. VICTORIA |
-8.64 |
-7.40 |
-3.97 |
4.70 |
|
CELAYA |
-8.97 |
-7.63 |
-2.48 |
1.58 |
|
CHIHUAHUA |
-14.20 |
-7.06 |
-11.30 |
-6.50 |
|
CHIHUAHUA */ |
-11.06 |
-4.11 |
-10.14 |
|
|
COLIMA |
-11.00 |
-4.48 |
-5.50 |
|
|
CUAUTLA |
-17.24 |
-9.85 |
-6.26 |
-2.74 |
|
CUERNAVACA |
-15.67 |
-8.07 |
-5.14 |
|
|
CULIACAN |
-10.99 |
-4.42 |
-5.27 |
-0.73 |
|
DURANGO |
-13.83 |
-12.26 |
-9.03 |
-1.99 |
|
EL CASTILLO |
-15.92 |
-8.18 |
-4.83 |
-1.74 |
|
ENSENADA */ |
-10.97 |
-4.39 |
-5.02 |
-0.44 |
0.63 |
ESCAMELA |
-8.73 |
-2.33 |
-5.18 |
-1.65 |
|
GOMEZ PALACIO |
-11.87 |
-9.57 |
-5.99 |
-3.02 |
|
GUAMUCHIL |
-10.84 |
-4.18 |
-5.68 |
|
|
GUAYMAS |
-9.82 |
-3.43 |
-2.95 |
0.79 |
-2.32 |
HERMOSILLO |
-10.91 |
-4.26 |
-7.00 |
-4.03 |
|
HERMOSILLO */ |
-13.36 |
-6.58 |
-8.39 |
|
|
IGUALA |
-17.98 |
-10.32 |
-6.77 |
|
|
IRAPUATO |
-9.15 |
-7.84 |
-1.27 |
6.19 |
|
JALAPA |
-9.78 |
-3.26 |
-5.08 |
|
|
L. CARDENAS |
-9.92 |
-3.41 |
-2.28 |
3.66 |
1.44 |
LA PAZ */ |
-11.56 |
-4.26 |
-6.01 |
4.31 |
-4.75 |
LEON |
-9.61 |
-8.12 |
-3.74 |
0.94 |
|
MAGDALENA |
-13.36 |
-6.65 |
-9.85 |
|
|
MAGDALENA */ |
-11.20 |
-3.95 |
-10.37 |
|
|
MANZANILLO |
-11.39 |
-5.01 |
-4.62 |
1.50 |
-2.74 |
MATEHUALA |
-12.67 |
-10.61 |
-7.41 |
|
|
MAZATLAN |
-10.69 |
-3.45 |
-4.47 |
0.97 |
-1.89 |
MERIDA |
-9.66 |
-3.09 |
-4.22 |
-0.56 |
-16.50 |
MERIDA */ |
-12.42 |
-5.24 |
-7.06 |
-2.74 |
-7.19 |
MEXICALI */ |
-7.97 |
-0.97 |
-6.17 |
-2.13 |
|
MINATITLAN |
1.56 |
|
-14.36 |
|
2.12 |
MONCLOVA |
-10.97 |
-8.21 |
-4.19 |
-2.46 |
|
MONCLOVA */ |
|
|
-2.53 |
-1.96 |
|
MONTERREY S.C. |
-15.97 |
-8.56 |
-2.43 |
0.32 |
|
MORELIA |
-10.01 |
-8.32 |
-3.65 |
1.16 |
|
NAVOJOA |
-12.35 |
-5.69 |
-7.12 |
|
|
NOGALES |
-14.46 |
-7.70 |
-10.86 |
|
|
NOGALES */ |
-9.82 |
-2.76 |
-8.15 |
|
|
NUEVO LAREDO |
-11.99 |
-2.76 |
-0.90 |
|
|
NUEVO LAREDO */ |
-6.55 |
1.53 |
-4.57 |
|
|
OAXACA |
-12.06 |
-5.35 |
-6.48 |
|
|
PACHUCA |
-8.87 |
-7.29 |
-4.87 |
-0.83 |
|
PAJARITOS |
-8.01 |
-1.53 |
-10.80 |
2.03 |
1.84 |
PAJARITOS */ |
1.84 |
8.39 |
7.79 |
|
|
PARRAL |
-14.92 |
-7.54 |
-9.95 |
-2.55 |
|
PEROTE |
-11.93 |
-5.34 |
-7.68 |
|
|
POZA RICA |
-7.93 |
-6.70 |
-5.27 |
-7.95 |
-3.24 |
PROGRESO |
-10.02 |
-2.69 |
-2.87 |
4.02 |
-1.84 |
PROGRESO */ |
-11.96 |
-5.06 |
|
|
|
PUEBLA |
-9.46 |
-2.81 |
-5.12 |
-0.47 |
|
QUERETARO |
-8.89 |
-7.29 |
-2.37 |
1.09 |
|
REYNOSA |
-9.76 |
-3.58 |
-4.93 |
|
|
REYNOSA */ |
-3.94 |
-0.33 |
-3.04 |
-7.09 |
|
ROSARITO */ |
-6.39 |
0.97 |
-4.07 |
-0.41 |
-5.60 |
SABINAS |
-12.26 |
-10.00 |
-4.44 |
|
|
SABINAS */ |
-9.38 |
-7.53 |
-5.66 |
|
|
SALAMANCA |
-20.07 |
|
|
|
|
SALINA CRUZ |
-9.38 |
-3.00 |
-3.74 |
1.79 |
-4.48 |
SALTILLO |
-11.05 |
-9.11 |
-5.20 |
-1.86 |
|
SAN LUIS POTOSI |
-9.84 |
-8.28 |
-3.32 |
-0.14 |
|
SATELITE NORTE |
-14.03 |
-6.51 |
-2.48 |
|
|
SATELITE ORIENTE |
-14.02 |
-6.48 |
-2.61 |
|
|
SATELITE SUR |
-13.96 |
-6.51 |
-1.56 |
4.91 |
|
TAPACHULA |
-13.45 |
-6.61 |
-7.44 |
|
-7.28 |
TAPACHULA */ |
-12.75 |
-6.01 |
-6.92 |
|
|
TEHUACAN |
-11.02 |
-4.81 |
-7.63 |
|
|
TEPIC |
-18.89 |
-11.23 |
-8.87 |
|
|
TIERRA BLANCA |
-8.88 |
-2.36 |
-3.41 |
-12.77 |
|
TOLUCA |
-9.10 |
-7.68 |
-3.14 |
1.19 |
|
TOPOLOBAMPO |
-10.21 |
-3.58 |
-3.86 |
-0.45 |
-3.15 |
TULA |
-8.24 |
-4.59 |
-1.61 |
|
|
TUXTLA GUTIERREZ |
-14.30 |
-7.26 |
-9.02 |
-1.11 |
|
TUXTLA GUTIERREZ */ |
-16.04 |
-9.20 |
-10.03 |
|
|
URUAPAN |
-11.80 |
-10.07 |
-5.70 |
|
|
VERACRUZ |
-8.72 |
-1.55 |
-3.00 |
0.73 |
2.91 |
VILLAHERMOSA |
-8.77 |
-2.56 |
-4.70 |
0.92 |
-9.27 |
VILLAHERMOSA */ |
-15.06 |
7.45 |
7.13 |
|
8.00 |
ZACATECAS |
-11.16 |
-9.96 |
-7.21 |
-4.34 |
|
ZAMORA |
-15.97 |
-8.47 |
-3.90 |
|
|
ZAPOPAN |
-15.32 |
-8.22 |
-5.83 |
-4.23 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 31 de agosto 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.