Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de abril 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 abril 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 |
-20.51 |
-12.45 |
-13.14 |
-8.74 |
|
AGUASCALIENTES |
-20.73 |
-18.45 |
-14.41 |
-11.11 |
|
AZCAPOTZALCO |
-23.09 |
-16.11 |
-11.77 |
-8.55 |
|
CADEREYTA |
-20.94 |
-9.97 |
-10.43 |
-9.41 |
|
CADEREYTA*/ |
-27.67 |
|
-10.81 |
|
|
CAMPECHE |
-20.32 |
-12.19 |
-17.04 |
-5.89 |
-19.93 |
CAMPECHE */ |
-22.61 |
-14.56 |
-16.13 |
|
-4.05 |
CD. JUAREZ |
-29.74 |
-16.97 |
-20.79 |
|
|
CD. JUAREZ */ |
-23.72 |
-11.42 |
-17.02 |
|
|
CD. MADERO |
-19.08 |
-16.73 |
-15.99 |
-9.18 |
-12.55 |
CD. MANTE |
-20.62 |
-17.74 |
-14.48 |
|
|
CD. OBREGON |
-20.80 |
-12.90 |
-13.75 |
-10.45 |
|
CD. VALLES |
-20.72 |
-18.38 |
-13.89 |
|
|
CD. VICTORIA |
-19.51 |
-17.01 |
-13.32 |
-5.53 |
|
CELAYA |
-19.74 |
-17.20 |
-12.01 |
-8.23 |
|
CHIHUAHUA |
-23.73 |
-15.54 |
-19.13 |
-15.35 |
|
CHIHUAHUA */ |
-20.77 |
-12.61 |
-18.03 |
|
|
COLIMA |
-21.20 |
-13.32 |
-14.52 |
|
|
CUAUTLA |
-25.64 |
-19.02 |
-15.02 |
-11.58 |
|
CUERNAVACA |
-24.39 |
-17.56 |
-14.19 |
|
|
CULIACAN |
-21.18 |
-13.27 |
-15.20 |
-12.14 |
|
DURANGO |
-23.43 |
-20.87 |
-17.15 |
-10.70 |
|
EL CASTILLO |
-24.39 |
-17.62 |
-13.52 |
-11.81 |
|
ENSENADA */ |
-21.19 |
-13.24 |
-13.46 |
-5.97 |
-9.59 |
ESCAMELA |
-19.57 |
-11.62 |
-14.23 |
-11.04 |
|
GOMEZ PALACIO |
-21.93 |
-18.73 |
-14.54 |
-12.34 |
|
GUAMUCHIL |
-21.05 |
-13.07 |
-15.84 |
-8.30 |
|
GUAYMAS |
-20.36 |
-12.52 |
-12.85 |
-9.45 |
-12.17 |
HERMOSILLO |
-21.16 |
-13.16 |
-15.26 |
-12.52 |
|
HERMOSILLO */ |
-23.13 |
-15.21 |
-15.46 |
|
|
IGUALA |
-26.33 |
-19.40 |
-14.92 |
|
|
IRAPUATO |
-19.88 |
-17.33 |
-11.16 |
-7.25 |
|
JALAPA |
-20.20 |
-12.29 |
-13.44 |
|
|
L. CARDENAS |
-20.29 |
-12.59 |
-11.84 |
-6.07 |
-9.01 |
LA PAZ */ |
-21.57 |
-13.24 |
-14.51 |
-5.15 |
-13.85 |
LEON |
-20.23 |
-17.62 |
-12.74 |
-8.68 |
|
MAGDALENA |
-22.95 |
-15.01 |
-17.83 |
|
|
MAGDALENA */ |
-21.00 |
-12.56 |
-17.69 |
|
|
MANZANILLO |
-22.16 |
-14.07 |
-14.43 |
-10.58 |
-11.33 |
MATEHUALA |
-22.49 |
-19.56 |
-15.95 |
|
|
MAZATLAN |
-21.20 |
-12.66 |
-13.34 |
-8.44 |
-11.32 |
MERIDA |
-20.54 |
-12.54 |
-13.69 |
-11.38 |
-19.69 |
MERIDA */ |
-23.18 |
-14.95 |
-16.37 |
-12.25 |
-16.00 |
MEXICALI */ |
-18.63 |
-10.19 |
-14.55 |
-10.68 |
|
MINATITLAN |
-11.34 |
|
-23.90 |
|
-8.37 |
MONCLOVA |
-21.21 |
-18.09 |
-13.03 |
-11.21 |
|
MONCLOVA */ |
|
|
-11.35 |
-10.84 |
|
MONTERREY S.C. |
-24.65 |
-17.95 |
-11.60 |
-9.00 |
|
MORELIA |
-20.53 |
-17.78 |
-12.99 |
-8.58 |
|
NAVOJOA |
-22.14 |
-14.20 |
-15.44 |
|
|
NOGALES |
-23.91 |
-15.79 |
-18.41 |
|
|
NOGALES */ |
-19.76 |
-11.58 |
-15.88 |
|
|
NUEVO LAREDO |
-22.25 |
-3.59 |
-9.20 |
|
|
NUEVO LAREDO */ |
-17.79 |
0.75 |
-13.02 |
|
|
OAXACA |
-22.05 |
-14.04 |
-15.15 |
|
|
PACHUCA |
-19.71 |
-16.93 |
-14.08 |
-10.13 |
|
PAJARITOS |
-19.06 |
-11.01 |
-19.74 |
-6.42 |
-6.48 |
PAJARITOS */ |
-11.03 |
-2.32 |
-4.14 |
|
|
PARRAL |
-24.32 |
-7.87 |
-18.41 |
|
|
PEROTE |
-21.95 |
-13.94 |
-16.04 |
-8.81 |
|
POZA RICA |
-18.96 |
-16.57 |
-13.84 |
-18.95 |
-13.27 |
PROGRESO |
-20.63 |
-12.71 |
-13.19 |
-6.41 |
-11.27 |
PROGRESO */ |
-22.95 |
7.34 |
|
|
|
PUEBLA |
-20.14 |
-12.07 |
-13.84 |
-10.07 |
|
QUERETARO |
-19.67 |
-16.94 |
-11.84 |
-8.63 |
|
REYNOSA |
-20.90 |
-13.04 |
-13.88 |
|
|
REYNOSA */ |
-15.97 |
-9.45 |
-12.06 |
-17.11 |
|
ROSARITO */ |
-16.88 |
-8.49 |
-13.20 |
-9.48 |
-13.92 |
SABINAS |
-22.25 |
-19.27 |
-13.31 |
|
|
SABINAS */ |
-19.66 |
-17.25 |
-13.91 |
|
|
SALAMANCA |
-30.01 |
|
|
|
|
SALINA CRUZ |
-20.25 |
-12.34 |
-13.37 |
-8.10 |
-8.97 |
SALTILLO |
-21.06 |
-18.35 |
-14.10 |
-12.06 |
|
SAN LUIS POTOSI |
-20.35 |
-17.70 |
-12.19 |
-9.34 |
|
SATELITE NORTE |
-23.13 |
-16.33 |
-11.83 |
|
|
SATELITE ORIENTE |
-23.09 |
-16.27 |
-12.02 |
|
|
SATELITE SUR |
-23.06 |
-16.29 |
-10.75 |
-5.30 |
|
TAPACHULA |
-23.09 |
-15.15 |
-16.51 |
|
-15.73 |
TAPACHULA */ |
-22.52 |
-14.58 |
-15.27 |
|
|
TEHUACAN |
-21.29 |
-13.50 |
-15.89 |
|
|
TEPIC |
-26.87 |
-20.02 |
-17.02 |
|
|
TIERRA BLANCA |
-19.80 |
-11.83 |
-13.30 |
-22.44 |
|
TOLUCA |
-19.85 |
-17.22 |
-12.58 |
-8.69 |
|
TOPOLOBAMPO |
-20.71 |
-12.56 |
-12.97 |
-8.99 |
-12.40 |
TULA |
-19.29 |
-14.58 |
-10.59 |
-3.92 |
|
TUXTLA GUTIERREZ |
-23.79 |
-15.61 |
-17.12 |
-9.96 |
|
TUXTLA GUTIERREZ */ |
-25.19 |
-17.24 |
-18.06 |
|
|
URUAPAN |
-21.91 |
-19.15 |
-14.53 |
|
|
VERACRUZ |
-19.13 |
-10.92 |
-12.31 |
-8.81 |
-7.44 |
VILLAHERMOSA |
-19.80 |
-11.75 |
-14.45 |
-8.37 |
-18.33 |
VILLAHERMOSA */ |
-22.74 |
-3.06 |
-4.64 |
|
-4.39 |
ZACATECAS |
-21.46 |
-10.44 |
-15.71 |
-12.61 |
|
ZAMORA |
-24.64 |
-17.94 |
-13.24 |
|
|
ZAPOPAN |
-24.15 |
-17.66 |
-14.67 |
-12.68 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 3 de mayo 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.