Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de mayo 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 mayo 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 |
-18.45 |
-12.90 |
-14.10 |
-9.82 |
|
AGUASCALIENTES |
-18.65 |
-17.91 |
-15.31 |
-12.49 |
|
AZCAPOTZALCO |
-21.21 |
-15.57 |
-12.45 |
-9.68 |
|
CADEREYTA |
-18.84 |
-9.25 |
-11.59 |
-10.37 |
|
CADEREYTA*/ |
-25.11 |
|
-11.44 |
|
|
CAMPECHE |
-18.17 |
-12.55 |
-17.49 |
-7.12 |
-16.41 |
CAMPECHE */ |
-20.50 |
-14.80 |
-17.19 |
|
-6.43 |
CD. JUAREZ |
-27.89 |
-17.86 |
-21.22 |
|
|
CD. JUAREZ */ |
-21.99 |
-12.38 |
-17.86 |
|
|
CD. MADERO |
-16.97 |
-16.28 |
-18.29 |
-9.85 |
-13.57 |
CD. MANTE |
-18.51 |
-17.34 |
-15.48 |
|
|
CD. OBREGON |
-18.74 |
-13.29 |
-14.77 |
-11.50 |
|
CD. VALLES |
-18.62 |
-17.58 |
-14.87 |
|
|
CD. VICTORIA |
-17.47 |
-16.38 |
-14.56 |
-7.01 |
|
CELAYA |
-17.63 |
-16.66 |
-13.16 |
-9.44 |
|
CHIHUAHUA |
-21.73 |
-15.96 |
-20.00 |
-16.38 |
|
CHIHUAHUA */ |
-18.86 |
-13.67 |
-19.03 |
|
|
COLIMA |
-19.13 |
-13.75 |
-15.49 |
|
|
CUAUTLA |
-23.80 |
-18.33 |
-15.89 |
-12.45 |
|
CUERNAVACA |
-22.54 |
-16.88 |
-15.21 |
|
|
CULIACAN |
-19.14 |
-13.69 |
-16.17 |
-13.37 |
|
DURANGO |
-21.38 |
-20.19 |
-17.94 |
-11.58 |
|
EL CASTILLO |
-22.46 |
-16.94 |
-14.62 |
-12.30 |
|
ENSENADA */ |
-19.05 |
-13.69 |
-14.62 |
-10.03 |
-10.94 |
ESCAMELA |
-17.46 |
-12.07 |
-15.19 |
-12.14 |
|
GOMEZ PALACIO |
-19.93 |
-18.09 |
-15.50 |
-13.48 |
|
GUAMUCHIL |
-19.00 |
-13.47 |
-16.67 |
-8.46 |
|
GUAYMAS |
-18.28 |
-12.97 |
-13.26 |
-10.65 |
-14.20 |
HERMOSILLO |
-19.12 |
-13.60 |
-16.20 |
-13.53 |
|
HERMOSILLO */ |
-21.10 |
-15.55 |
-16.19 |
|
|
IGUALA |
-24.48 |
-18.79 |
-15.80 |
|
|
IRAPUATO |
-17.79 |
-16.67 |
-12.33 |
-5.66 |
|
JALAPA |
-18.11 |
-12.73 |
-14.31 |
|
|
L. CARDENAS |
-18.33 |
-12.94 |
-13.02 |
-8.30 |
-10.94 |
LA PAZ */ |
-19.53 |
-13.70 |
-15.46 |
-6.50 |
-15.75 |
LEON |
-18.11 |
-16.90 |
-13.88 |
-9.80 |
|
MAGDALENA |
-20.91 |
-15.39 |
-18.59 |
|
|
MAGDALENA */ |
-18.86 |
-12.82 |
-18.44 |
|
|
MANZANILLO |
-20.18 |
-14.38 |
-15.30 |
-11.25 |
-13.33 |
MATEHUALA |
-20.46 |
-18.86 |
-16.94 |
|
|
MAZATLAN |
-19.07 |
-12.99 |
-14.21 |
-9.10 |
-13.94 |
MERIDA |
-18.37 |
-12.90 |
-14.48 |
-12.31 |
-26.58 |
MERIDA */ |
-20.94 |
-15.21 |
-17.21 |
-13.26 |
-15.88 |
MEXICALI */ |
-16.59 |
-10.64 |
-15.71 |
-11.75 |
|
MINATITLAN |
-8.10 |
|
-24.40 |
|
-9.24 |
MONCLOVA |
-19.12 |
-17.60 |
-14.00 |
-12.03 |
|
MONCLOVA */ |
|
|
-12.30 |
-11.68 |
|
MONTERREY S.C. |
-22.80 |
-17.30 |
-12.67 |
-10.34 |
|
MORELIA |
-18.44 |
-17.11 |
-14.05 |
-9.57 |
|
NAVOJOA |
-20.10 |
-14.64 |
-16.27 |
|
|
NOGALES |
-21.86 |
-16.09 |
-19.47 |
|
|
NOGALES */ |
-17.63 |
-11.91 |
-16.50 |
|
|
NUEVO LAREDO |
-20.02 |
-4.09 |
-9.36 |
|
|
NUEVO LAREDO */ |
-15.60 |
0.22 |
-13.86 |
|
|
OAXACA |
-20.03 |
-14.43 |
-16.04 |
|
|
PACHUCA |
-17.59 |
-16.27 |
-15.06 |
-11.14 |
|
PAJARITOS |
-16.95 |
-11.43 |
-20.75 |
-8.14 |
-8.54 |
PAJARITOS */ |
-7.70 |
|
-4.40 |
|
|
PARRAL |
-22.32 |
-8.20 |
-19.11 |
|
|
PEROTE |
-19.91 |
-14.32 |
-17.03 |
-8.95 |
|
POZA RICA |
-16.94 |
-15.83 |
-15.01 |
-19.78 |
-13.94 |
PROGRESO |
-18.57 |
-12.85 |
-14.46 |
-7.74 |
-12.96 |
PROGRESO */ |
-20.84 |
-15.13 |
|
|
|
PUEBLA |
-18.07 |
-12.56 |
-14.79 |
-10.84 |
|
QUERETARO |
-17.57 |
-16.27 |
-12.91 |
-9.73 |
|
REYNOSA |
-18.77 |
-13.37 |
-15.14 |
|
|
REYNOSA */ |
-13.90 |
-9.00 |
-13.06 |
-18.66 |
|
ROSARITO */ |
-14.78 |
-8.96 |
-13.98 |
-10.46 |
-15.49 |
SABINAS |
-20.19 |
-18.41 |
-14.18 |
|
|
SABINAS */ |
-17.53 |
-15.67 |
-14.66 |
|
|
SALAMANCA |
-28.85 |
|
-25.40 |
|
|
SALINA CRUZ |
-18.16 |
-12.76 |
-14.50 |
-9.07 |
-10.14 |
SALTILLO |
-19.04 |
-17.75 |
-15.19 |
-10.15 |
|
SAN LUIS POTOSI |
-18.28 |
-17.07 |
-13.49 |
-10.68 |
|
SATELITE NORTE |
-21.27 |
-15.67 |
-12.90 |
|
|
SATELITE ORIENTE |
-21.22 |
-15.62 |
-13.04 |
|
|
SATELITE SUR |
-21.18 |
-15.64 |
-11.77 |
-6.72 |
|
TAPACHULA |
-21.00 |
-15.40 |
-17.27 |
|
-17.14 |
TAPACHULA */ |
-20.44 |
-14.90 |
-16.08 |
|
|
TEHUACAN |
-19.22 |
-14.05 |
-16.65 |
|
|
TEPIC |
-25.11 |
-19.40 |
-17.87 |
|
|
TIERRA BLANCA |
-17.66 |
-12.37 |
-14.14 |
-23.84 |
|
TOLUCA |
-17.75 |
-16.64 |
-13.62 |
-9.82 |
|
TOPOLOBAMPO |
-18.59 |
-13.09 |
-14.06 |
-10.19 |
-14.27 |
TULA |
-17.22 |
-13.25 |
-12.38 |
|
|
TUXTLA GUTIERREZ |
-21.75 |
-15.85 |
-17.88 |
-10.88 |
|
TUXTLA GUTIERREZ */ |
-23.08 |
-17.61 |
-18.86 |
|
|
URUAPAN |
-19.83 |
-18.47 |
-15.48 |
|
|
VERACRUZ |
-17.08 |
-11.44 |
-13.35 |
-9.68 |
-8.92 |
VILLAHERMOSA |
-17.68 |
-12.11 |
-15.37 |
-9.86 |
-19.43 |
VILLAHERMOSA */ |
-8.47 |
-3.14 |
-4.87 |
|
-5.69 |
ZACATECAS |
-19.38 |
-9.72 |
-16.63 |
-13.74 |
|
ZAMORA |
-22.78 |
-17.22 |
-14.32 |
|
|
ZAPOPAN |
-22.30 |
-17.08 |
-15.57 |
-13.89 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 26 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.