Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de agosto 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 agosto 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 |
-12.22 |
-7.32 |
-7.29 |
-3.02 |
|
AGUASCALIENTES |
-12.54 |
-12.45 |
-9.20 |
-5.68 |
|
AZCAPOTZALCO |
-15.54 |
-9.89 |
-5.87 |
-2.95 |
|
CADEREYTA |
-12.92 |
|
-5.24 |
-3.83 |
|
CADEREYTA*/ |
-17.39 |
|
-6.43 |
|
|
CAMPECHE |
-12.21 |
-7.16 |
-10.46 |
-2.74 |
-5.04 |
CAMPECHE */ |
-14.54 |
-9.56 |
-10.57 |
1.15 |
0.91 |
CD. JUAREZ |
-22.99 |
-13.09 |
-16.05 |
|
|
CD. JUAREZ */ |
-16.73 |
-6.81 |
-11.44 |
|
|
CD. MADERO |
-10.62 |
-10.59 |
-12.16 |
-2.72 |
-8.10 |
CD. MANTE |
-12.57 |
-11.89 |
-8.88 |
|
|
CD. OBREGON |
-12.70 |
-7.89 |
-8.21 |
-4.81 |
|
CD. VALLES |
-12.63 |
-12.44 |
-8.32 |
|
|
CD. VICTORIA |
-11.16 |
-10.84 |
-7.31 |
-2.19 |
|
CELAYA |
-11.38 |
-11.06 |
-6.26 |
-2.42 |
|
CHIHUAHUA |
-16.24 |
-11.03 |
-13.35 |
-9.63 |
|
CHIHUAHUA */ |
-13.17 |
-8.76 |
-12.59 |
|
|
COLIMA |
-13.32 |
-8.49 |
-9.35 |
|
|
CUAUTLA |
-18.61 |
-13.21 |
-9.77 |
-6.02 |
|
CUERNAVACA |
-17.14 |
-11.51 |
-8.84 |
|
|
CULIACAN |
-13.20 |
-8.33 |
-10.09 |
-6.59 |
|
DURANGO |
-16.06 |
-15.46 |
-12.29 |
-5.30 |
|
EL CASTILLO |
-16.96 |
-11.44 |
-8.16 |
-6.00 |
|
ENSENADA */ |
-12.97 |
-8.24 |
-8.13 |
-3.30 |
-5.73 |
ESCAMELA |
-11.19 |
-6.42 |
-9.02 |
-6.20 |
|
GOMEZ PALACIO |
-14.12 |
-12.89 |
-9.71 |
-7.52 |
|
GUAMUCHIL |
-13.05 |
-8.07 |
-10.67 |
-1.60 |
|
GUAYMAS |
-12.18 |
-7.41 |
-7.22 |
-3.04 |
-8.69 |
HERMOSILLO |
-13.18 |
-8.24 |
-10.36 |
-6.63 |
|
HERMOSILLO */ |
-15.04 |
-10.12 |
-9.91 |
|
|
IGUALA |
-19.38 |
-13.65 |
-9.65 |
|
|
IRAPUATO |
-11.56 |
-11.12 |
-5.39 |
1.58 |
|
JALAPA |
-12.03 |
-7.23 |
-7.93 |
|
|
L. CARDENAS |
-12.09 |
-7.40 |
-6.49 |
-1.40 |
-5.24 |
LA PAZ */ |
-13.33 |
-8.15 |
-8.92 |
0.23 |
-10.25 |
LEON |
-11.97 |
-11.52 |
-7.21 |
-2.92 |
|
MAGDALENA |
-15.33 |
-10.28 |
-12.86 |
|
|
MAGDALENA */ |
-13.18 |
-7.80 |
-12.74 |
|
|
MANZANILLO |
-14.69 |
-9.45 |
-9.11 |
-5.22 |
-8.74 |
MATEHUALA |
-14.75 |
-13.80 |
-10.77 |
|
|
MAZATLAN |
-13.00 |
-7.47 |
-7.36 |
-2.69 |
-8.52 |
MERIDA |
-12.95 |
-8.10 |
-8.54 |
-5.70 |
-22.00 |
MERIDA */ |
-14.98 |
-9.81 |
-10.71 |
-6.45 |
-10.84 |
MEXICALI */ |
-10.25 |
-4.94 |
-9.13 |
-5.07 |
|
MINATITLAN |
-0.83 |
|
-19.14 |
|
-2.11 |
MONCLOVA |
-13.30 |
-12.13 |
-7.63 |
-5.20 |
|
MONCLOVA */ |
|
|
-5.88 |
-5.37 |
|
MONTERREY S.C. |
-17.43 |
-11.97 |
-6.27 |
-3.71 |
|
MORELIA |
-12.25 |
-11.66 |
-7.24 |
-2.82 |
|
NAVOJOA |
-14.36 |
-9.46 |
-10.17 |
|
|
NOGALES |
-16.40 |
-11.57 |
-13.97 |
|
|
NOGALES */ |
-12.01 |
-6.86 |
-10.54 |
|
|
NUEVO LAREDO |
-15.47 |
-8.57 |
-8.09 |
|
|
NUEVO LAREDO */ |
-9.69 |
-5.66 |
-7.48 |
|
|
OAXACA |
-14.34 |
-9.30 |
-9.93 |
|
|
PACHUCA |
-11.27 |
-10.69 |
-8.61 |
-4.57 |
|
PAJARITOS |
-10.53 |
-5.70 |
-14.31 |
0.46 |
-10.89 |
PAJARITOS */ |
-0.26 |
4.14 |
3.32 |
|
|
PARRAL |
-16.98 |
-2.92 |
-13.11 |
|
|
PEROTE |
-14.06 |
-9.22 |
-10.96 |
-2.24 |
|
POZA RICA |
-10.43 |
-10.32 |
-8.54 |
-11.34 |
-6.13 |
PROGRESO |
-12.78 |
-7.13 |
-8.13 |
-0.57 |
-5.66 |
PROGRESO */ |
-14.75 |
1.83 |
-8.74 |
|
|
PUEBLA |
-11.88 |
-6.96 |
-8.64 |
-4.33 |
|
QUERETARO |
-11.22 |
-10.71 |
-6.05 |
-2.78 |
|
REYNOSA |
-12.83 |
-8.36 |
-6.92 |
|
|
REYNOSA */ |
-7.26 |
-7.13 |
-6.38 |
-9.73 |
|
ROSARITO */ |
-8.44 |
-3.24 |
-7.29 |
-3.60 |
-9.29 |
SABINAS |
-15.06 |
-14.88 |
-8.34 |
|
|
SABINAS */ |
-11.80 |
-12.92 |
-9.57 |
|
|
SALAMANCA |
-23.30 |
|
-19.41 |
|
|
SALINA CRUZ |
-11.83 |
-7.15 |
-7.80 |
-2.28 |
-5.52 |
SALTILLO |
-13.10 |
-12.54 |
-8.43 |
-5.66 |
|
SAN LUIS POTOSI |
-12.12 |
-11.63 |
-6.88 |
-3.75 |
|
SATELITE NORTE |
-15.59 |
-10.00 |
-6.14 |
|
|
SATELITE ORIENTE |
-15.55 |
-10.00 |
-6.29 |
|
|
SATELITE SUR |
-15.50 |
-9.96 |
-4.81 |
1.22 |
|
TAPACHULA |
-15.49 |
-10.59 |
-11.43 |
|
-13.00 |
TAPACHULA */ |
-14.76 |
-9.90 |
-10.00 |
|
|
TEHUACAN |
-13.33 |
-8.72 |
-10.72 |
|
|
TEPIC |
-20.13 |
-14.43 |
-12.10 |
|
|
TIERRA BLANCA |
-11.41 |
-6.61 |
-7.19 |
-18.11 |
|
TOLUCA |
-11.47 |
-11.08 |
-6.83 |
-2.93 |
|
TOPOLOBAMPO |
-12.44 |
-7.45 |
-7.19 |
-4.47 |
-9.22 |
TULA |
-11.01 |
-7.64 |
-5.09 |
-1.36 |
|
TUXTLA GUTIERREZ |
-16.41 |
-11.12 |
-12.53 |
-4.72 |
|
TUXTLA GUTIERREZ */ |
-17.66 |
-12.36 |
-12.90 |
|
|
URUAPAN |
-14.06 |
-13.40 |
-9.27 |
-0.43 |
|
VERACRUZ |
-10.42 |
-5.58 |
-6.57 |
-3.07 |
-1.70 |
VILLAHERMOSA |
-11.32 |
-6.45 |
-8.08 |
-2.92 |
-18.57 |
VILLAHERMOSA */ |
-1.18 |
3.28 |
2.74 |
|
1.79 |
ZACATECAS |
-13.36 |
-3.83 |
-10.57 |
-7.33 |
|
ZAMORA |
-17.32 |
-11.83 |
-7.69 |
|
|
ZAPOPAN |
-16.87 |
-11.53 |
-9.33 |
-7.56 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 3 de septiembre 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 González Anaya.- Rúbrica.