Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de marzo 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 marzo 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 |
-17.74 |
-7.70 |
-11.19 |
-6.24 |
|
AGUASCALIENTES |
-18.00 |
-12.79 |
-12.38 |
-8.94 |
|
AZCAPOTZALCO |
-19.07 |
-10.19 |
-8.91 |
-6.13 |
|
CADEREYTA |
-18.15 |
0.98 |
-8.21 |
-7.12 |
|
CADEREYTA*/ |
-23.92 |
|
-8.47 |
|
|
CAMPECHE |
-19.84 |
-7.17 |
-16.08 |
-3.58 |
-6.55 |
CAMPECHE */ |
-19.93 |
-10.09 |
-14.34 |
|
-3.29 |
CD. JUAREZ |
-26.40 |
-13.68 |
-18.88 |
|
|
CD. JUAREZ */ |
-20.16 |
-6.88 |
-15.54 |
|
|
CD. MADERO |
-16.14 |
-10.81 |
-16.46 |
-7.13 |
-11.54 |
CD. MANTE |
-17.82 |
-11.95 |
-12.43 |
|
|
CD. OBREGON |
-18.04 |
-8.20 |
-11.88 |
-8.36 |
|
CD. VALLES |
-17.94 |
-12.51 |
-12.02 |
|
|
CD. VICTORIA |
-16.62 |
-11.09 |
-11.18 |
-2.82 |
|
CELAYA |
-16.89 |
-11.40 |
-9.84 |
-5.86 |
|
CHIHUAHUA |
-21.27 |
-11.36 |
-17.15 |
-13.68 |
|
CHIHUAHUA */ |
-18.31 |
-8.55 |
-16.65 |
|
|
COLIMA |
-18.51 |
-8.73 |
-12.27 |
|
|
CUAUTLA |
-21.97 |
-13.39 |
-13.03 |
-9.27 |
|
CUERNAVACA |
-20.56 |
-11.75 |
-12.06 |
|
|
CULIACAN |
-18.48 |
-8.63 |
-13.23 |
-10.27 |
|
DURANGO |
-20.98 |
-15.64 |
-15.35 |
-8.59 |
|
EL CASTILLO |
-20.62 |
-11.85 |
-11.70 |
-8.47 |
|
ENSENADA */ |
-18.54 |
-8.65 |
-11.06 |
-7.00 |
-8.05 |
ESCAMELA |
-16.66 |
-6.71 |
-12.40 |
-9.19 |
|
GOMEZ PALACIO |
-19.28 |
-13.03 |
-12.59 |
-9.99 |
|
GUAMUCHIL |
-18.34 |
-8.39 |
-13.74 |
|
|
GUAYMAS |
-17.53 |
-7.67 |
-10.58 |
-7.20 |
-9.66 |
HERMOSILLO |
-18.43 |
-8.47 |
-13.28 |
-10.50 |
|
HERMOSILLO */ |
-20.60 |
-10.66 |
-14.42 |
|
|
IGUALA |
-22.62 |
-13.83 |
-13.47 |
|
|
IRAPUATO |
-17.05 |
-11.46 |
-8.86 |
-1.70 |
|
JALAPA |
-17.46 |
-7.53 |
-11.85 |
|
|
L. CARDENAS |
-18.09 |
-7.76 |
-9.45 |
-3.84 |
-6.57 |
LA PAZ */ |
-18.91 |
-8.47 |
-12.26 |
-4.86 |
-12.05 |
LEON |
-17.43 |
-11.77 |
-10.64 |
-6.42 |
|
MAGDALENA |
-20.59 |
-10.63 |
-15.95 |
|
|
MAGDALENA */ |
-18.44 |
-7.96 |
-16.03 |
|
|
MANZANILLO |
-19.03 |
-8.92 |
-11.80 |
-7.79 |
-9.40 |
MATEHUALA |
-19.96 |
-14.09 |
-13.96 |
|
|
MAZATLAN |
-18.27 |
-7.80 |
-11.09 |
-6.24 |
-9.23 |
MERIDA |
-17.65 |
-7.61 |
-11.51 |
-8.26 |
-14.83 |
MERIDA */ |
-20.57 |
-10.19 |
-14.69 |
-10.16 |
-13.91 |
MEXICALI */ |
-15.41 |
-5.19 |
-12.57 |
-8.63 |
|
MINATITLAN |
-7.03 |
|
-20.99 |
|
-7.71 |
MONCLOVA |
-18.46 |
-12.32 |
-10.71 |
-9.07 |
|
MONCLOVA */ |
|
|
-9.17 |
-8.75 |
|
MONTERREY S.C. |
-20.86 |
-12.19 |
-9.67 |
-6.95 |
|
MORELIA |
-17.73 |
-12.01 |
-10.88 |
-6.35 |
|
NAVOJOA |
-19.59 |
-9.79 |
-13.59 |
|
|
NOGALES |
-21.29 |
-11.50 |
-16.59 |
|
|
NOGALES */ |
-17.22 |
-7.03 |
-14.09 |
|
|
NUEVO LAREDO |
-19.62 |
6.56 |
-6.73 |
|
|
NUEVO LAREDO */ |
-15.02 |
7.68 |
-11.28 |
|
|
OAXACA |
-19.46 |
-9.56 |
-13.15 |
|
|
PACHUCA |
-16.83 |
-10.98 |
-11.96 |
-7.81 |
|
PAJARITOS |
-16.13 |
-5.99 |
-15.95 |
-4.89 |
-6.99 |
PAJARITOS */ |
-6.69 |
3.67 |
-0.57 |
|
|
PARRAL |
-21.94 |
1.43 |
-16.51 |
|
|
PEROTE |
-19.32 |
-9.40 |
-14.24 |
|
|
POZA RICA |
-16.06 |
-10.32 |
-12.06 |
-20.60 |
-11.15 |
PROGRESO |
-17.90 |
-7.94 |
-11.41 |
-4.60 |
-8.75 |
PROGRESO */ |
-20.42 |
1.33 |
|
|
|
PUEBLA |
-17.30 |
-7.27 |
-11.99 |
-7.42 |
|
QUERETARO |
-16.80 |
-10.92 |
-9.62 |
-6.29 |
|
REYNOSA |
-17.78 |
-8.80 |
-11.99 |
|
|
REYNOSA */ |
-13.04 |
-7.69 |
-10.21 |
-14.78 |
|
ROSARITO */ |
-14.71 |
-3.55 |
-10.92 |
-7.25 |
-12.60 |
SABINAS |
-19.67 |
-13.77 |
-11.24 |
|
|
SABINAS */ |
-17.01 |
-12.04 |
-11.90 |
|
|
SALAMANCA |
-28.14 |
|
2.36 |
|
|
SALINA CRUZ |
-17.47 |
-7.47 |
-11.37 |
-5.65 |
-8.57 |
SALTILLO |
-18.35 |
-12.69 |
-12.49 |
-9.90 |
|
SAN LUIS POTOSI |
-17.57 |
-11.86 |
-10.06 |
-7.08 |
|
SATELITE NORTE |
-19.12 |
-10.30 |
-9.81 |
|
|
SATELITE ORIENTE |
-19.07 |
-10.23 |
-9.92 |
|
|
SATELITE SUR |
-19.02 |
-10.24 |
-8.92 |
-2.97 |
|
TAPACHULA |
-20.58 |
-10.71 |
-14.62 |
|
-14.18 |
TAPACHULA */ |
-20.02 |
-10.11 |
-13.41 |
|
|
TEHUACAN |
-18.64 |
-8.90 |
-14.15 |
|
|
TEPIC |
-23.36 |
-14.61 |
-15.12 |
|
|
TIERRA BLANCA |
-16.97 |
-6.97 |
-11.43 |
-20.23 |
|
TOLUCA |
-16.98 |
-11.35 |
-10.33 |
-6.30 |
|
TOPOLOBAMPO |
-17.88 |
-7.82 |
-10.75 |
-7.58 |
-10.66 |
TULA |
-16.35 |
-7.52 |
-9.17 |
|
|
TUXTLA GUTIERREZ |
-21.37 |
-11.28 |
-15.34 |
-7.87 |
|
TUXTLA GUTIERREZ */ |
-22.86 |
-12.89 |
-16.40 |
|
|
URUAPAN |
-19.09 |
-13.61 |
-12.50 |
|
|
VERACRUZ |
-16.50 |
-5.97 |
-10.12 |
-6.59 |
-10.43 |
VILLAHERMOSA |
-16.80 |
-6.67 |
-11.98 |
-5.51 |
-15.72 |
VILLAHERMOSA */ |
-19.68 |
2.81 |
-1.13 |
|
-2.43 |
ZACATECAS |
-18.77 |
0.39 |
-13.72 |
-10.73 |
|
ZAMORA |
-20.83 |
-12.16 |
-11.03 |
|
|
ZAPOPAN |
-20.29 |
-11.90 |
-12.68 |
-10.88 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 26 de marzo 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.