Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de octubre 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 octubre 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 |
-10.63 |
-5.21 |
-8.25 |
-4.18 |
|
AGUASCALIENTES |
-10.99 |
-10.31 |
-10.13 |
-6.71 |
|
AZCAPOTZALCO |
-13.25 |
-7.70 |
-7.32 |
-4.61 |
|
CADEREYTA |
-11.37 |
|
-6.28 |
-6.86 |
|
CADEREYTA*/ |
-17.69 |
|
-8.89 |
|
|
CAMPECHE |
-10.02 |
-4.54 |
-9.62 |
-0.87 |
-17.72 |
CAMPECHE */ |
-12.31 |
-6.88 |
-11.38 |
0.67 |
-0.23 |
CD. JUAREZ |
-20.69 |
-10.19 |
-17.88 |
-6.66 |
|
CD. JUAREZ */ |
-14.36 |
-4.51 |
-12.67 |
|
|
CD. MADERO |
-9.08 |
-8.39 |
-7.99 |
-3.64 |
-9.21 |
CD. MANTE |
-11.07 |
-9.82 |
-9.97 |
|
|
CD. OBREGON |
-11.11 |
-5.78 |
-9.26 |
-5.32 |
|
CD. VALLES |
-11.11 |
-10.33 |
-9.43 |
|
|
CD. VICTORIA |
-9.70 |
-8.77 |
-8.76 |
-0.68 |
|
CELAYA |
-9.78 |
-8.87 |
-7.36 |
-3.47 |
|
CHIHUAHUA |
-14.74 |
-9.07 |
-14.21 |
-11.32 |
|
CHIHUAHUA */ |
-11.67 |
-6.13 |
-14.01 |
|
|
COLIMA |
-11.69 |
-6.41 |
-10.29 |
|
|
CUAUTLA |
-16.24 |
-10.99 |
-10.63 |
-6.97 |
|
CUERNAVACA |
-14.75 |
-9.31 |
-9.84 |
|
|
CULIACAN |
-11.58 |
-6.26 |
-11.11 |
-5.81 |
|
DURANGO |
-14.55 |
-13.33 |
-12.82 |
-6.24 |
|
EL CASTILLO |
-14.64 |
-9.33 |
-7.74 |
-5.55 |
|
ENSENADA */ |
-11.25 |
-6.04 |
-9.02 |
-5.20 |
-6.79 |
ESCAMELA |
-9.59 |
-4.33 |
-9.24 |
-6.96 |
|
GOMEZ PALACIO |
-12.67 |
-10.90 |
-11.30 |
-10.87 |
|
GUAMUCHIL |
-11.46 |
-6.04 |
-11.65 |
-3.49 |
|
GUAYMAS |
-10.57 |
-5.32 |
-7.97 |
-4.79 |
-9.76 |
HERMOSILLO |
-11.52 |
-6.09 |
-11.11 |
-7.13 |
|
HERMOSILLO */ |
-13.37 |
-8.14 |
-10.40 |
|
|
IGUALA |
-16.99 |
-11.46 |
-10.38 |
|
|
IRAPUATO |
-9.96 |
-9.04 |
-6.73 |
-3.21 |
|
JALAPA |
-10.39 |
-5.07 |
-8.93 |
|
|
L. CARDENAS |
-10.44 |
-5.28 |
-7.37 |
-1.57 |
-6.52 |
LA PAZ */ |
-11.67 |
-6.01 |
-9.83 |
-0.26 |
-10.97 |
LEON |
-10.39 |
-9.31 |
-8.26 |
-4.31 |
|
MAGDALENA |
-13.86 |
-8.38 |
-13.81 |
|
|
MAGDALENA */ |
-11.49 |
-6.07 |
-13.33 |
|
|
MANZANILLO |
-12.78 |
-7.25 |
-10.24 |
-6.09 |
-9.49 |
MATEHUALA |
-13.22 |
-11.68 |
-11.76 |
|
|
MAZATLAN |
-11.38 |
-5.41 |
-8.08 |
-3.41 |
-9.80 |
MERIDA |
-10.98 |
-5.56 |
-9.34 |
-6.93 |
-17.13 |
MERIDA */ |
-13.28 |
-7.73 |
-11.52 |
-7.87 |
-11.56 |
MEXICALI */ |
-8.58 |
-2.83 |
-10.17 |
-7.86 |
|
MINATITLAN |
0.92 |
|
-20.09 |
|
-3.17 |
MONCLOVA |
-11.83 |
-9.77 |
-9.22 |
-8.45 |
|
MONCLOVA */ |
|
|
-8.59 |
-6.09 |
|
MONTERREY S.C. |
-15.27 |
-9.96 |
-7.39 |
-5.37 |
|
MORELIA |
-10.70 |
-9.55 |
-8.34 |
-4.07 |
|
NAVOJOA |
-12.76 |
-7.39 |
-11.14 |
|
|
NOGALES |
-14.78 |
-10.04 |
-14.59 |
|
|
NOGALES */ |
-10.31 |
-5.30 |
-11.18 |
|
|
NUEVO LAREDO |
-12.84 |
-5.49 |
-5.27 |
|
|
NUEVO LAREDO */ |
-7.74 |
-3.38 |
-7.74 |
|
|
OAXACA |
-12.61 |
-7.11 |
-10.79 |
|
|
PACHUCA |
-9.67 |
-8.50 |
-9.50 |
-5.51 |
|
PAJARITOS |
-9.17 |
-3.55 |
-14.76 |
-2.43 |
-11.76 |
PAJARITOS */ |
1.58 |
6.53 |
2.11 |
|
|
PARRAL |
-15.50 |
-0.81 |
-14.78 |
|
|
PEROTE |
-12.37 |
-7.12 |
-11.92 |
-3.19 |
|
POZA RICA |
-8.85 |
-7.96 |
-10.15 |
-11.68 |
-7.99 |
PROGRESO |
-10.84 |
-5.33 |
-9.31 |
-1.94 |
-7.53 |
PROGRESO */ |
-13.02 |
4.15 |
|
|
|
PUEBLA |
-10.34 |
-4.94 |
-9.19 |
-6.59 |
|
QUERETARO |
-9.64 |
-8.47 |
-7.32 |
-4.20 |
|
REYNOSA |
-11.07 |
-6.30 |
-9.92 |
|
|
REYNOSA */ |
-5.67 |
-5.90 |
-7.67 |
-12.91 |
|
ROSARITO */ |
-6.74 |
-1.06 |
-8.32 |
-5.05 |
-12.47 |
SABINAS |
-13.07 |
-11.75 |
-9.80 |
|
|
SABINAS */ |
-10.10 |
-11.40 |
-10.01 |
|
|
SALAMANCA |
-21.92 |
|
|
|
|
SALINA CRUZ |
-10.22 |
-4.90 |
-8.78 |
-3.25 |
-7.09 |
SALTILLO |
-12.26 |
-10.49 |
-10.22 |
-4.13 |
|
SAN LUIS POTOSI |
-10.58 |
-9.46 |
-7.94 |
-6.24 |
|
SATELITE NORTE |
-13.22 |
|
-7.31 |
|
|
SATELITE ORIENTE |
-13.18 |
-7.80 |
-7.48 |
|
|
SATELITE SUR |
-13.14 |
-7.76 |
-5.98 |
-0.48 |
|
TAPACHULA |
-13.79 |
-8.54 |
-12.18 |
|
-12.79 |
TAPACHULA */ |
-13.00 |
-7.69 |
-10.81 |
|
|
TEHUACAN |
-11.72 |
-6.71 |
-11.52 |
|
|
TEPIC |
-17.78 |
-12.27 |
-12.81 |
|
|
TIERRA BLANCA |
-9.83 |
-4.53 |
-7.71 |
-18.39 |
|
TOLUCA |
-9.89 |
-8.90 |
-8.03 |
-6.23 |
|
TOPOLOBAMPO |
-10.86 |
-5.33 |
-8.46 |
-5.47 |
-11.13 |
TULA |
-9.35 |
-5.48 |
-7.01 |
1.11 |
|
TUXTLA GUTIERREZ |
-14.69 |
-8.95 |
-13.02 |
-5.51 |
|
TUXTLA GUTIERREZ */ |
-15.90 |
-10.69 |
-13.58 |
|
|
URUAPAN |
-12.42 |
-11.22 |
-10.29 |
-5.43 |
|
VERACRUZ |
-8.76 |
-3.39 |
-8.36 |
-4.76 |
-5.50 |
VILLAHERMOSA |
-9.69 |
-4.29 |
-10.67 |
-5.23 |
-0.59 |
VILLAHERMOSA */ |
0.64 |
5.64 |
0.18 |
|
0.61 |
ZACATECAS |
-11.77 |
-1.50 |
-11.34 |
-2.33 |
|
ZAMORA |
-15.01 |
-9.77 |
-8.82 |
|
|
ZAPOPAN |
-14.64 |
-9.39 |
-8.97 |
-7.18 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 08 de noviembre 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.