Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de diciembre de 2009. |
||
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 diciembre de 2009, por agencia y producto:
% |
|||||
AGENCIA DE VENTAS |
GASOLINA PEMEX MAGNA |
GASOLINA PREMIUM |
PEMEX DIESEL |
DIESEL INDUSTRIAL BAJO AZUFRE |
DIESEL MARINO ESPECIAL |
ACAPULCO |
-20.72 |
-10.13 |
-14.34 |
-9.80 |
|
AGUASCALIENTES |
-21.01 |
-14.87 |
-15.71 |
-12.45 |
|
AZCAPOTZALCO |
-21.66 |
-12.33 |
-12.33 |
-9.77 |
|
CADEREYTA |
-21.25 |
|
-11.86 |
-11.44 |
|
CADEREYTA*/ |
-28.05 |
|
-12.28 |
|
|
CAMPECHE |
-20.48 |
-10.00 |
-15.62 |
-7.36 |
-10.34 |
CAMPECHE */ |
-23.17 |
-11.87 |
-17.65 |
|
-7.25 |
CD. JUAREZ |
-28.67 |
-14.75 |
-21.30 |
|
|
CD. JUAREZ */ |
-22.41 |
-9.16 |
-18.40 |
|
|
CD. MADERO |
-19.28 |
-12.78 |
-19.56 |
-11.02 |
-15.67 |
CD. MANTE |
-20.87 |
-14.21 |
-15.47 |
|
|
CD. OBREGON |
-21.00 |
-10.63 |
-15.10 |
-11.66 |
|
CD. VALLES |
-20.98 |
-14.58 |
-15.14 |
|
|
CD. VICTORIA |
-19.75 |
-13.54 |
-14.39 |
-6.64 |
|
CELAYA |
-19.93 |
-13.51 |
-13.30 |
-9.42 |
|
CHIHUAHUA |
-24.21 |
-13.44 |
-20.51 |
-16.33 |
|
CHIHUAHUA */ |
-21.42 |
-10.75 |
-19.41 |
|
|
COLIMA |
-21.46 |
-11.11 |
-15.48 |
|
|
CUAUTLA |
-24.43 |
-15.48 |
-16.21 |
-12.71 |
|
CUERNAVACA |
-23.07 |
-13.86 |
-15.30 |
|
|
CULIACAN |
-21.41 |
-11.01 |
-16.50 |
-13.51 |
|
DURANGO |
-23.85 |
-17.60 |
-18.48 |
-11.98 |
|
EL CASTILLO |
-23.16 |
-13.99 |
-15.02 |
-12.04 |
|
ENSENADA */ |
-21.50 |
-10.95 |
-14.56 |
-11.62 |
-12.02 |
ESCAMELA |
-19.79 |
-9.29 |
-15.69 |
-12.69 |
|
GOMEZ PALACIO |
-22.87 |
-15.17 |
-16.02 |
-13.45 |
|
GUAMUCHIL |
-21.28 |
-10.80 |
-16.87 |
|
|
GUAYMAS |
-20.48 |
-10.08 |
-13.95 |
-10.32 |
-14.08 |
HERMOSILLO |
-21.43 |
-10.93 |
-16.53 |
-13.80 |
|
HERMOSILLO */ |
-23.55 |
-13.02 |
-17.64 |
|
|
IGUALA |
-25.13 |
-15.90 |
-16.58 |
|
|
IRAPUATO |
-20.18 |
-13.72 |
-12.37 |
-5.51 |
|
JALAPA |
-20.52 |
-10.03 |
-15.09 |
|
|
L. CARDENAS |
-20.55 |
-10.15 |
-13.02 |
-6.83 |
-11.80 |
LA PAZ */ |
-21.99 |
-10.93 |
-15.84 |
-6.91 |
-16.78 |
LEON |
-20.49 |
-13.84 |
-14.03 |
-10.02 |
|
MAGDALENA |
-23.32 |
-13.01 |
-18.93 |
|
|
MAGDALENA */ |
-21.38 |
-12.58 |
-19.27 |
|
|
MANZANILLO |
-22.21 |
-11.70 |
-15.31 |
-11.47 |
-14.21 |
MATEHUALA |
-22.95 |
-16.08 |
-17.04 |
|
|
MAZATLAN |
-21.44 |
-10.34 |
-15.18 |
-9.34 |
-13.85 |
MERIDA |
-20.92 |
-10.39 |
-15.01 |
-12.02 |
-23.31 |
MERIDA */ |
-23.19 |
-12.36 |
-17.27 |
-13.18 |
-16.81 |
MEXICALI */ |
-18.82 |
-7.91 |
-15.89 |
-12.09 |
|
MINATITLAN |
-18.82 |
|
-23.91 |
|
-9.61 |
MONCLOVA |
-21.49 |
-14.19 |
-14.25 |
-12.71 |
|
MONCLOVA */ |
|
|
-12.75 |
-12.28 |
|
MONTERREY S.C. |
-23.33 |
-14.28 |
-12.96 |
-10.31 |
|
MORELIA |
-20.82 |
-14.10 |
-14.19 |
-9.68 |
|
NAVOJOA |
-22.45 |
-12.11 |
-16.72 |
|
|
NOGALES |
-24.17 |
-14.92 |
-19.87 |
|
|
NOGALES */ |
-20.08 |
-10.94 |
-17.35 |
|
|
NUEVO LAREDO |
-22.41 |
|
-10.42 |
|
|
NUEVO LAREDO */ |
-17.91 |
|
-14.57 |
|
|
OAXACA |
-22.44 |
-11.95 |
-16.34 |
|
|
PACHUCA |
-19.94 |
-13.21 |
-15.11 |
-11.42 |
|
PAJARITOS |
-19.32 |
-8.65 |
-13.85 |
-6.50 |
-9.47 |
PAJARITOS */ |
-10.68 |
0.51 |
-4.49 |
|
|
PARRAL |
-24.80 |
-13.91 |
-19.45 |
|
|
PEROTE |
-22.24 |
-11.72 |
-17.21 |
|
|
POZA RICA |
-19.15 |
-12.53 |
-14.87 |
-21.36 |
-14.66 |
PROGRESO |
-20.45 |
-10.10 |
-13.91 |
-7.29 |
-13.46 |
PROGRESO */ |
-22.97 |
-11.69 |
|
|
|
PUEBLA |
-20.41 |
-9.75 |
-15.33 |
-10.94 |
|
QUERETARO |
-19.87 |
-13.12 |
-12.98 |
-9.85 |
|
REYNOSA |
-20.92 |
-10.67 |
-15.14 |
|
|
REYNOSA */ |
-16.00 |
-6.15 |
-13.50 |
-16.92 |
|
ROSARITO */ |
-17.01 |
-6.00 |
-14.10 |
-10.67 |
-17.10 |
SABINAS |
-22.49 |
-15.27 |
-14.34 |
|
|
SABINAS */ |
-20.10 |
-12.64 |
-15.64 |
|
|
SALAMANCA |
-29.74 |
|
-24.41 |
|
|
SALINA CRUZ |
-20.49 |
-10.06 |
-14.48 |
-9.36 |
-15.30 |
SALTILLO |
-21.35 |
-14.71 |
-15.61 |
-12.93 |
|
SAN LUIS POTOSI |
-20.73 |
-13.99 |
-13.37 |
-10.64 |
|
SATELITE NORTE |
-21.69 |
-12.45 |
-13.14 |
|
|
SATELITE ORIENTE |
-21.64 |
-12.39 |
-13.26 |
|
|
SATELITE SUR |
-21.61 |
-12.43 |
-12.34 |
-6.33 |
|
TAPACHULA |
-23.56 |
-13.12 |
-16.38 |
|
-18.25 |
TAPACHULA */ |
-22.98 |
-12.56 |
-16.52 |
|
|
TEHUACAN |
-21.60 |
-11.39 |
-17.23 |
|
|
TEPIC |
-25.79 |
-16.67 |
-18.27 |
|
|
TIERRA BLANCA |
-19.99 |
-9.43 |
-14.40 |
-22.55 |
|
TOLUCA |
-20.09 |
-13.48 |
-13.65 |
-9.91 |
|
TOPOLOBAMPO |
-20.87 |
-10.30 |
-14.04 |
-10.61 |
-15.58 |
TULA |
-19.72 |
-10.16 |
-12.36 |
-1.50 |
|
TUXTLA GUTIERREZ |
-24.25 |
-13.64 |
-18.40 |
-11.32 |
|
TUXTLA GUTIERREZ */ |
-25.78 |
-15.29 |
-19.43 |
|
|
URUAPAN |
-22.27 |
-15.66 |
-15.72 |
-8.25 |
|
VERACRUZ |
-19.85 |
-8.57 |
-13.49 |
-10.18 |
-10.79 |
VILLAHERMOSA |
-19.87 |
-9.34 |
-15.36 |
-9.84 |
-18.79 |
VILLAHERMOSA */ |
-25.67 |
-14.85 |
-5.01 |
|
-5.13 |
ZACATECAS |
-21.50 |
|
-16.89 |
-14.00 |
|
ZAMORA |
-23.34 |
-14.30 |
-14.31 |
|
|
ZAPOPAN |
-22.81 |
-13.99 |
-15.94 |
-14.67 |
|
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
México, D.F., a 23 de diciembre 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.
|
|
