Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de noviembre 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 noviembre 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 |
-16.47 |
-7.57 |
-11.79 |
-7.55 |
|
AGUASCALIENTES |
-16.81 |
-12.59 |
-13.30 |
-9.91 |
|
AZCAPOTZALCO |
-18.38 |
-10.06 |
-9.68 |
-7.06 |
|
CADEREYTA |
-17.03 |
|
-9.36 |
-8.10 |
|
CADEREYTA*/ |
-23.24 |
|
-9.82 |
|
|
CAMPECHE |
-16.31 |
-7.22 |
-13.16 |
-4.68 |
-8.95 |
CAMPECHE */ |
-18.97 |
-9.86 |
-15.28 |
|
-4.38 |
CD. JUAREZ |
-25.93 |
-12.46 |
-18.76 |
|
|
CD. JUAREZ */ |
-19.42 |
-9.68 |
-16.23 |
|
|
CD. MADERO |
-14.79 |
-10.49 |
-10.95 |
-7.02 |
-12.90 |
CD. MANTE |
-16.59 |
-11.83 |
-12.87 |
|
|
CD. OBREGON |
-16.80 |
-8.04 |
-12.61 |
-9.07 |
|
CD. VALLES |
-16.70 |
-12.46 |
-12.58 |
|
|
CD. VICTORIA |
-15.36 |
-11.33 |
-11.81 |
-3.88 |
|
CELAYA |
-15.66 |
-11.17 |
-10.56 |
-6.75 |
|
CHIHUAHUA |
-20.31 |
-11.14 |
-18.28 |
-14.35 |
|
CHIHUAHUA */ |
-17.42 |
-10.88 |
-17.16 |
|
|
COLIMA |
-17.30 |
-8.61 |
-12.90 |
|
|
CUAUTLA |
-21.41 |
-13.32 |
-13.82 |
-10.41 |
|
CUERNAVACA |
-19.94 |
-11.65 |
-12.84 |
|
|
CULIACAN |
-17.27 |
-8.52 |
-14.15 |
-8.82 |
|
DURANGO |
-19.95 |
-15.59 |
-16.17 |
-9.44 |
|
EL CASTILLO |
-20.02 |
-11.76 |
-12.71 |
-9.88 |
|
ENSENADA */ |
-17.35 |
-8.32 |
-11.58 |
-6.44 |
-8.16 |
ESCAMELA |
-15.43 |
-6.66 |
-13.32 |
-10.25 |
|
GOMEZ PALACIO |
-18.20 |
-13.00 |
-13.48 |
-11.04 |
|
GUAMUCHIL |
-17.16 |
-8.25 |
-14.60 |
|
|
GUAYMAS |
-16.22 |
-7.53 |
-11.28 |
-7.39 |
-10.43 |
HERMOSILLO |
-17.21 |
-8.34 |
-14.13 |
-11.00 |
|
HERMOSILLO */ |
-19.51 |
-10.60 |
-15.31 |
|
|
IGUALA |
-22.12 |
-13.82 |
-14.21 |
|
|
IRAPUATO |
-15.81 |
-11.49 |
-9.50 |
-2.59 |
|
JALAPA |
-16.29 |
-7.47 |
-12.63 |
|
|
L. CARDENAS |
-16.79 |
-7.60 |
-10.40 |
-4.21 |
-7.17 |
LA PAZ */ |
-17.79 |
-8.35 |
-13.43 |
-3.62 |
-13.10 |
LEON |
-16.22 |
-11.52 |
-11.48 |
-7.30 |
|
MAGDALENA |
-19.39 |
-10.62 |
-16.72 |
-9.35 |
|
MAGDALENA */ |
-17.36 |
-8.37 |
-17.09 |
|
|
MANZANILLO |
-17.82 |
-8.95 |
-12.50 |
-8.11 |
-10.61 |
MATEHUALA |
-18.97 |
-13.92 |
-14.76 |
|
|
MAZATLAN |
-17.12 |
-7.65 |
-12.27 |
-7.20 |
-10.03 |
MERIDA |
-16.40 |
-7.69 |
-12.27 |
-9.82 |
-20.01 |
MERIDA */ |
-19.25 |
-9.92 |
-15.18 |
-10.67 |
-21.10 |
MEXICALI */ |
-14.58 |
-5.11 |
-13.54 |
-9.81 |
|
MINATITLAN |
-6.00 |
|
-21.92 |
|
-6.69 |
MONCLOVA |
-17.39 |
-12.07 |
-11.83 |
-10.07 |
|
MONCLOVA */ |
|
|
-10.17 |
-9.81 |
|
MONTERREY S.C. |
-20.23 |
-12.08 |
-10.44 |
-7.74 |
|
MORELIA |
-16.57 |
-11.87 |
-11.57 |
-7.10 |
|
NAVOJOA |
-18.42 |
-9.67 |
-14.34 |
|
|
NOGALES |
-20.34 |
-11.57 |
-18.09 |
|
|
NOGALES */ |
-16.05 |
-7.43 |
-14.53 |
|
|
NUEVO LAREDO |
-18.47 |
-7.52 |
-7.92 |
|
|
NUEVO LAREDO */ |
-13.60 |
-4.91 |
-12.20 |
|
|
OAXACA |
-18.43 |
-9.65 |
-14.03 |
|
|
PACHUCA |
-15.59 |
-10.87 |
-12.67 |
-8.82 |
|
PAJARITOS |
-14.84 |
-5.99 |
-18.94 |
-3.00 |
-7.95 |
PAJARITOS */ |
-5.75 |
3.48 |
-1.75 |
|
|
PARRAL |
-20.98 |
-11.84 |
-17.25 |
|
|
PEROTE |
-18.10 |
-9.32 |
-14.82 |
|
|
POZA RICA |
-14.74 |
-10.21 |
-12.47 |
-14.99 |
-11.78 |
PROGRESO |
-16.67 |
-7.15 |
-11.58 |
-4.60 |
-10.47 |
PROGRESO */ |
-18.80 |
-9.56 |
|
|
|
PUEBLA |
-16.11 |
-7.12 |
-12.82 |
-8.56 |
|
QUERETARO |
-15.51 |
-10.85 |
-10.37 |
-7.19 |
|
REYNOSA |
-16.74 |
-8.79 |
-12.43 |
|
|
REYNOSA */ |
-11.42 |
-9.15 |
-10.98 |
-13.93 |
|
ROSARITO */ |
-12.75 |
-3.32 |
-11.69 |
-8.12 |
-13.47 |
SABINAS |
-18.57 |
-14.14 |
-11.91 |
|
|
SABINAS */ |
-15.92 |
-13.95 |
-13.07 |
|
|
SALAMANCA |
-25.94 |
|
-21.70 |
|
|
SALINA CRUZ |
-16.11 |
-7.44 |
-11.88 |
-6.63 |
-6.77 |
SALTILLO |
-17.18 |
-12.55 |
-13.12 |
-10.22 |
|
SAN LUIS POTOSI |
-16.39 |
-11.77 |
-10.85 |
-7.86 |
|
SATELITE NORTE |
-18.43 |
-10.17 |
-10.56 |
|
|
SATELITE ORIENTE |
-18.38 |
-10.08 |
-10.66 |
|
|
SATELITE SUR |
-18.35 |
-10.13 |
-9.73 |
-3.84 |
|
TAPACHULA |
-19.65 |
-10.71 |
-14.87 |
|
-14.63 |
TAPACHULA */ |
-19.02 |
-10.23 |
-14.20 |
|
|
TEHUACAN |
-17.44 |
-8.88 |
-14.87 |
|
|
TEPIC |
-22.91 |
-14.54 |
-15.94 |
|
|
TIERRA BLANCA |
-15.71 |
-6.99 |
-11.80 |
-20.24 |
|
TOLUCA |
-15.77 |
-11.23 |
-11.03 |
-7.18 |
|
TOPOLOBAMPO |
-16.60 |
-7.72 |
-11.48 |
-8.32 |
-11.59 |
TULA |
-15.34 |
-7.41 |
-9.81 |
|
|
TUXTLA GUTIERREZ |
-20.41 |
-11.29 |
-16.28 |
-8.86 |
|
TUXTLA GUTIERREZ */ |
-21.99 |
-12.79 |
-17.04 |
|
|
URUAPAN |
-18.02 |
-13.52 |
-13.29 |
|
|
VERACRUZ |
-15.10 |
-5.83 |
-10.65 |
-7.36 |
-8.36 |
VILLAHERMOSA |
-15.52 |
-6.80 |
-12.37 |
-6.58 |
-17.55 |
VILLAHERMOSA */ |
-6.64 |
-12.44 |
-2.30 |
|
-3.49 |
ZACATECAS |
-17.58 |
0.34 |
-14.48 |
-11.65 |
|
ZAMORA |
-20.21 |
-11.96 |
-11.77 |
|
|
ZAPOPAN |
-19.78 |
-11.76 |
-13.56 |
-11.79 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 27 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.