Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de enero de 2010. |
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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 enero de 2010, 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 |
-16.28 |
-5.23 |
-10.37 |
-5.82 |
|
AGUASCALIENTES |
-16.55 |
-10.49 |
-11.53 |
-8.21 |
|
AZCAPOTZALCO |
-17.66 |
-7.68 |
-8.12 |
-5.48 |
|
CADEREYTA |
-16.77 |
|
-7.61 |
-6.32 |
|
CADEREYTA*/ |
-23.49 |
|
-7.42 |
|
|
CAMPECHE |
-16.05 |
-5.00 |
-11.74 |
-3.12 |
-6.02 |
CAMPECHE */ |
-18.84 |
-7.59 |
-13.66 |
|
-1.03 |
CD. JUAREZ |
-25.03 |
-10.70 |
-17.99 |
|
|
CD. JUAREZ */ |
-18.59 |
-4.17 |
-14.60 |
|
|
CD. MADERO |
-14.67 |
-8.48 |
-14.76 |
-7.58 |
-10.32 |
CD. MANTE |
-16.39 |
-9.77 |
-11.62 |
|
|
CD. OBREGON |
-16.52 |
-5.72 |
-11.03 |
-7.63 |
|
CD. VALLES |
-16.48 |
-10.32 |
-11.20 |
|
|
CD. VICTORIA |
-15.16 |
-8.72 |
-10.37 |
-2.29 |
|
CELAYA |
-15.40 |
-9.06 |
-9.28 |
-5.12 |
|
CHIHUAHUA |
-19.98 |
-9.05 |
-16.63 |
-12.53 |
|
CHIHUAHUA */ |
-17.03 |
-5.95 |
-15.76 |
|
|
COLIMA |
-17.02 |
-6.30 |
-11.43 |
|
|
CUAUTLA |
-20.63 |
-11.10 |
-12.44 |
-8.61 |
|
CUERNAVACA |
-19.21 |
-9.44 |
-11.33 |
|
|
CULIACAN |
-16.97 |
-6.17 |
-12.57 |
-9.64 |
|
DURANGO |
-19.60 |
-13.51 |
-14.65 |
-7.88 |
|
EL CASTILLO |
-19.25 |
-9.58 |
-11.18 |
-8.32 |
|
ENSENADA */ |
-17.09 |
-6.12 |
-10.35 |
-6.14 |
-6.83 |
ESCAMELA |
-15.23 |
-4.30 |
-11.84 |
-8.58 |
|
GOMEZ PALACIO |
-18.24 |
-10.82 |
-11.90 |
-9.50 |
|
GUAMUCHIL |
-16.83 |
-5.97 |
-13.02 |
-4.61 |
|
GUAYMAS |
-15.98 |
-5.24 |
-10.06 |
-6.74 |
-8.77 |
HERMOSILLO |
-16.94 |
-6.02 |
-12.53 |
-9.75 |
|
HERMOSILLO */ |
-19.22 |
-8.25 |
-13.74 |
|
|
IGUALA |
-21.33 |
-11.59 |
-12.81 |
|
|
IRAPUATO |
-15.59 |
-9.14 |
-8.39 |
-4.06 |
|
JALAPA |
-16.00 |
-5.12 |
-11.19 |
|
|
L. CARDENAS |
-16.33 |
-5.32 |
-8.75 |
-3.49 |
-6.09 |
LA PAZ */ |
-17.55 |
-6.09 |
-11.83 |
-2.17 |
-11.77 |
LEON |
-15.99 |
-9.45 |
-9.90 |
-5.72 |
|
MAGDALENA |
-19.02 |
-8.30 |
-15.14 |
|
|
MAGDALENA */ |
-16.92 |
-5.51 |
-15.35 |
|
|
MANZANILLO |
-17.86 |
-6.76 |
-11.19 |
-6.25 |
-9.15 |
MATEHUALA |
-18.59 |
-11.89 |
-13.26 |
|
|
MAZATLAN |
-16.96 |
-5.39 |
-10.51 |
-5.03 |
-9.01 |
MERIDA |
-16.29 |
-5.14 |
-10.70 |
-8.12 |
-28.20 |
MERIDA */ |
-18.75 |
-7.38 |
-13.34 |
-9.00 |
-13.24 |
MEXICALI */ |
-13.96 |
-2.53 |
-11.78 |
-7.84 |
|
MINATITLAN |
-3.88 |
|
-20.19 |
|
-4.78 |
MONCLOVA |
-17.04 |
-9.86 |
-10.08 |
-8.54 |
|
MONCLOVA */ |
|
|
-8.49 |
-8.03 |
|
MONTERREY S.C. |
-19.49 |
-9.89 |
-8.84 |
-6.28 |
|
MORELIA |
-16.31 |
-9.72 |
-10.22 |
-5.40 |
|
NAVOJOA |
-18.07 |
-7.34 |
-12.78 |
|
|
NOGALES |
-19.93 |
-9.28 |
-16.00 |
|
|
NOGALES */ |
-15.65 |
-4.53 |
-13.29 |
|
|
NUEVO LAREDO |
-18.01 |
|
-5.75 |
|
|
NUEVO LAREDO */ |
-13.30 |
|
-10.54 |
|
|
OAXACA |
-18.13 |
-7.27 |
-12.48 |
|
|
PACHUCA |
-15.37 |
-8.63 |
-11.18 |
-7.24 |
|
PAJARITOS |
-14.69 |
-3.54 |
-10.22 |
-4.12 |
-4.15 |
PAJARITOS */ |
-3.54 |
7.19 |
1.36 |
|
|
PARRAL |
-20.70 |
4.85 |
-15.91 |
|
|
PEROTE |
-17.88 |
-6.92 |
-13.38 |
|
|
POZA RICA |
-14.52 |
-8.01 |
-10.97 |
|
-10.05 |
PROGRESO |
-15.92 |
-5.40 |
-10.05 |
-2.73 |
-9.00 |
PROGRESO */ |
-18.52 |
5.42 |
-0.46 |
|
|
PUEBLA |
-15.83 |
-4.81 |
-11.37 |
-6.74 |
|
QUERETARO |
-15.29 |
-8.68 |
-8.92 |
-5.58 |
|
REYNOSA |
-16.12 |
-5.90 |
-11.00 |
|
|
REYNOSA */ |
-11.26 |
-3.03 |
-9.53 |
-13.16 |
|
ROSARITO */ |
-12.95 |
-0.85 |
-10.27 |
-6.66 |
-12.25 |
SABINAS |
-18.23 |
-11.88 |
-10.12 |
|
|
SABINAS */ |
-15.60 |
-10.42 |
-11.17 |
|
|
SALAMANCA |
-25.84 |
|
-20.93 |
|
|
SALINA CRUZ |
-15.88 |
-5.00 |
-10.42 |
-4.96 |
-20.02 |
SALTILLO |
-16.93 |
-10.42 |
-11.79 |
-7.75 |
|
SAN LUIS POTOSI |
-16.22 |
-9.61 |
-9.53 |
-6.36 |
|
SATELITE NORTE |
-17.72 |
-7.94 |
-9.08 |
|
|
SATELITE ORIENTE |
-17.68 |
-7.88 |
-9.17 |
|
|
SATELITE SUR |
-17.64 |
-7.88 |
-8.18 |
-2.19 |
|
TAPACHULA |
-19.29 |
-8.53 |
-13.79 |
|
-12.27 |
TAPACHULA */ |
-18.68 |
-7.88 |
-12.61 |
|
|
TEHUACAN |
-17.16 |
-6.67 |
-13.41 |
|
|
TEPIC |
-22.07 |
-12.36 |
-14.39 |
|
|
TIERRA BLANCA |
-15.40 |
-4.47 |
-10.77 |
-19.08 |
|
TOLUCA |
-15.54 |
-9.07 |
-9.63 |
-5.61 |
|
TOPOLOBAMPO |
-16.36 |
-5.46 |
-9.99 |
-6.30 |
-10.29 |
TULA |
-15.09 |
-5.73 |
-8.69 |
|
|
TUXTLA GUTIERREZ |
-20.05 |
-9.04 |
-14.64 |
-7.23 |
|
TUXTLA GUTIERREZ */ |
-21.66 |
-10.99 |
-15.78 |
|
|
URUAPAN |
-17.87 |
-11.36 |
-11.79 |
|
|
VERACRUZ |
-15.31 |
-3.51 |
-9.44 |
-5.86 |
-5.42 |
VILLAHERMOSA |
-15.23 |
-4.57 |
-10.96 |
-5.63 |
-15.13 |
VILLAHERMOSA */ |
-4.42 |
6.30 |
0.80 |
|
-0.14 |
ZACATECAS |
-17.24 |
|
-13.05 |
-9.92 |
|
ZAMORA |
-19.44 |
-9.80 |
-10.20 |
|
|
ZAPOPAN |
-18.98 |
-9.60 |
-12.05 |
-10.29 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 3 de febrero de 2010.- 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.