Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de octubre 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 octubre 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 |
-13.93 |
-6.17 |
-7.38 |
-2.69 |
|
AGUASCALIENTES |
-14.32 |
-11.46 |
-9.08 |
-5.53 |
|
AZCAPOTZALCO |
-16.54 |
-8.76 |
-5.17 |
-2.39 |
|
CADEREYTA |
-14.54 |
|
-4.40 |
-2.61 |
|
CADEREYTA*/ |
-21.35 |
|
-5.13 |
|
|
CAMPECHE |
-13.76 |
-5.94 |
-8.87 |
0.18 |
-3.87 |
CAMPECHE */ |
-16.43 |
-8.55 |
-11.13 |
|
0.48 |
CD. JUAREZ |
-24.36 |
-11.63 |
-15.30 |
|
|
CD. JUAREZ */ |
-17.75 |
-5.44 |
-12.43 |
|
|
CD. MADERO |
-12.11 |
-9.36 |
-6.54 |
-2.71 |
-6.57 |
CD. MANTE |
-14.08 |
-10.55 |
-8.52 |
|
|
CD. OBREGON |
-14.32 |
-6.73 |
-8.18 |
-4.62 |
|
CD. VALLES |
-14.16 |
-11.13 |
-8.26 |
|
|
CD. VICTORIA |
-12.82 |
-9.70 |
-7.47 |
0.45 |
|
CELAYA |
-13.10 |
-9.99 |
-5.87 |
-1.93 |
|
CHIHUAHUA |
-18.02 |
-9.80 |
-14.44 |
-10.29 |
|
CHIHUAHUA */ |
-15.00 |
-7.26 |
-13.31 |
|
|
COLIMA |
-14.86 |
-7.25 |
-8.68 |
|
|
CUAUTLA |
-19.68 |
-12.11 |
-9.54 |
-5.95 |
|
CUERNAVACA |
-18.14 |
-10.37 |
-8.53 |
|
|
CULIACAN |
-14.82 |
-7.16 |
-9.93 |
-6.32 |
|
DURANGO |
-17.65 |
-14.51 |
-12.20 |
|
|
EL CASTILLO |
-18.32 |
-10.52 |
-8.38 |
-5.40 |
|
ENSENADA */ |
-14.86 |
-6.99 |
-7.95 |
-3.55 |
-5.00 |
ESCAMELA |
-12.86 |
-5.27 |
-9.11 |
-5.97 |
|
GOMEZ PALACIO |
-15.92 |
-11.79 |
-9.22 |
-6.72 |
|
GUAMUCHIL |
-14.67 |
-6.90 |
-10.33 |
-1.49 |
|
GUAYMAS |
-14.21 |
-6.13 |
-8.57 |
-0.33 |
-7.52 |
HERMOSILLO |
-14.69 |
-7.00 |
-9.96 |
-7.12 |
|
HERMOSILLO */ |
-17.13 |
-9.29 |
-11.31 |
|
|
IGUALA |
-20.41 |
-12.60 |
-10.02 |
|
|
IRAPUATO |
-13.26 |
-10.13 |
-4.71 |
2.48 |
|
JALAPA |
-13.79 |
-6.11 |
-8.31 |
|
|
L. CARDENAS |
-14.29 |
-6.25 |
-6.22 |
1.17 |
-3.61 |
LA PAZ */ |
-15.29 |
-7.00 |
-8.79 |
1.53 |
-10.20 |
LEON |
-13.71 |
-10.43 |
-7.07 |
-2.57 |
|
MAGDALENA |
-17.08 |
-9.34 |
-12.73 |
-4.64 |
|
MAGDALENA */ |
-14.98 |
-6.65 |
-13.14 |
|
|
MANZANILLO |
-15.51 |
-7.89 |
-7.75 |
-1.43 |
-7.41 |
MATEHUALA |
-16.63 |
-12.85 |
-10.64 |
|
|
MAZATLAN |
-14.93 |
-6.42 |
-7.81 |
-2.85 |
-7.00 |
MERIDA |
-13.43 |
-5.87 |
-7.36 |
-4.30 |
-11.23 |
MERIDA */ |
-16.37 |
-8.23 |
-10.30 |
-6.26 |
-10.04 |
MEXICALI */ |
-12.01 |
-3.70 |
-9.40 |
-4.42 |
|
MINATITLAN |
-3.10 |
|
-17.67 |
|
-1.89 |
MONCLOVA |
-14.95 |
-10.89 |
-7.47 |
-5.71 |
|
MONCLOVA */ |
|
|
-5.85 |
-5.28 |
|
MONTERREY S.C. |
-18.48 |
-10.86 |
-5.97 |
-3.15 |
|
MORELIA |
-14.05 |
-10.62 |
-7.04 |
-2.45 |
|
NAVOJOA |
-16.05 |
-8.39 |
-10.13 |
|
|
NOGALES |
-18.08 |
-10.35 |
-13.69 |
|
|
NOGALES */ |
-13.69 |
-5.64 |
-10.91 |
|
|
NUEVO LAREDO |
-16.28 |
|
-2.87 |
|
|
NUEVO LAREDO */ |
-11.08 |
-1.90 |
-7.96 |
|
|
OAXACA |
-15.98 |
-8.19 |
-9.77 |
|
|
PACHUCA |
-13.01 |
-9.58 |
-8.28 |
-4.33 |
|
PAJARITOS |
-12.15 |
-4.52 |
-15.11 |
1.79 |
-0.62 |
PAJARITOS */ |
-2.84 |
5.05 |
3.32 |
|
|
PARRAL |
-18.71 |
-10.41 |
-13.30 |
|
|
PEROTE |
-15.70 |
-7.97 |
-10.71 |
|
|
POZA RICA |
-12.08 |
-9.00 |
-8.05 |
-10.85 |
-7.20 |
PROGRESO |
-13.95 |
-5.83 |
-6.80 |
0.25 |
-5.75 |
PROGRESO */ |
-16.36 |
-8.16 |
|
|
|
PUEBLA |
-13.57 |
-5.73 |
-8.43 |
-3.97 |
|
QUERETARO |
-12.97 |
-9.57 |
-5.83 |
-2.48 |
|
REYNOSA |
-14.20 |
-7.12 |
-8.21 |
|
|
REYNOSA */ |
-8.69 |
-6.76 |
-6.40 |
-9.96 |
|
ROSARITO */ |
-9.99 |
-2.03 |
-7.23 |
-3.60 |
-10.63 |
SABINAS |
-16.11 |
-12.44 |
-7.47 |
|
|
SABINAS */ |
-13.47 |
-10.19 |
-9.16 |
|
|
SALAMANCA |
-23.70 |
|
-18.17 |
|
|
SALINA CRUZ |
-13.51 |
-5.95 |
-7.20 |
-1.82 |
-6.70 |
SALTILLO |
-14.74 |
-11.35 |
-8.89 |
-5.79 |
|
SAN LUIS POTOSI |
-13.88 |
-10.51 |
-6.29 |
-3.37 |
|
SATELITE NORTE |
-16.58 |
-8.87 |
-5.97 |
|
|
SATELITE ORIENTE |
-16.54 |
-8.80 |
-6.07 |
|
|
SATELITE SUR |
-16.50 |
-8.83 |
-5.08 |
1.13 |
|
TAPACHULA |
-17.35 |
-9.56 |
-9.80 |
|
-12.01 |
TAPACHULA */ |
-16.66 |
-8.89 |
-10.13 |
|
|
TEHUACAN |
-14.99 |
-7.59 |
-10.85 |
|
|
TEPIC |
-21.27 |
-13.47 |
-11.97 |
|
|
TIERRA BLANCA |
-13.08 |
-5.46 |
-7.27 |
-16.42 |
|
TOLUCA |
-13.21 |
-9.95 |
-6.51 |
-2.44 |
|
TOPOLOBAMPO |
-14.07 |
-6.34 |
-7.06 |
-3.73 |
-8.74 |
TULA |
-12.62 |
-6.64 |
-5.19 |
|
|
TUXTLA GUTIERREZ |
-18.12 |
-10.08 |
-12.32 |
-4.55 |
|
TUXTLA GUTIERREZ */ |
-19.75 |
-11.99 |
-13.45 |
|
|
URUAPAN |
-15.62 |
-12.38 |
-9.09 |
-0.32 |
|
VERACRUZ |
-12.57 |
-4.42 |
-6.14 |
-2.78 |
-2.73 |
VILLAHERMOSA |
-12.90 |
-5.36 |
-8.34 |
-2.63 |
-12.34 |
VILLAHERMOSA */ |
-3.79 |
4.15 |
2.70 |
|
3.04 |
ZACATECAS |
-15.12 |
|
-10.30 |
-7.27 |
|
ZAMORA |
-18.43 |
-10.79 |
-7.35 |
|
|
ZAPOPAN |
-18.03 |
-10.50 |
-9.30 |
-6.73 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 4 de noviembre 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.