Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de diciembre 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 diciembre 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 |
-12.41 |
-8.64 |
-11.22 |
-6.77 |
|
AGUASCALIENTES |
-12.64 |
-13.01 |
-12.69 |
-9.08 |
|
AZCAPOTZALCO |
-13.29 |
-10.38 |
-10.01 |
-6.63 |
|
CADEREYTA |
-13.06 |
|
-9.47 |
-10.36 |
|
CADEREYTA*/ |
-18.14 |
|
-11.71 |
|
|
CAMPECHE |
-14.40 |
-7.97 |
-15.27 |
-5.03 |
-20.75 |
CAMPECHE */ |
-13.78 |
-10.08 |
-13.74 |
-2.20 |
-3.02 |
CD. JUAREZ |
-20.46 |
-12.53 |
-19.02 |
|
|
CD. JUAREZ */ |
-14.13 |
-12.49 |
-14.94 |
|
|
CD. MADERO |
-11.09 |
-11.72 |
-10.86 |
-6.63 |
-12.20 |
CD. MANTE |
-12.75 |
-12.50 |
-12.60 |
|
|
CD. OBREGON |
-12.77 |
-9.06 |
-11.97 |
-8.49 |
|
CD. VALLES |
-12.83 |
-12.39 |
-12.15 |
|
|
CD. VICTORIA |
-11.53 |
-11.48 |
-11.86 |
-3.58 |
|
CELAYA |
-11.47 |
-11.63 |
-10.49 |
-6.36 |
|
CHIHUAHUA |
-16.12 |
-12.11 |
-16.78 |
-13.37 |
|
CHIHUAHUA */ |
-12.98 |
-13.64 |
-16.06 |
|
|
COLIMA |
-13.27 |
-9.62 |
-12.71 |
|
|
CUAUTLA |
-16.19 |
-13.58 |
-13.08 |
-9.62 |
|
CUERNAVACA |
-14.77 |
-12.00 |
-12.48 |
|
|
CULIACAN |
-13.21 |
-9.50 |
-13.32 |
-10.19 |
|
DURANGO |
-15.89 |
-15.56 |
-15.18 |
-8.62 |
|
EL CASTILLO |
-14.64 |
-12.02 |
-10.50 |
|
|
ENSENADA */ |
-12.83 |
-9.38 |
-11.57 |
-6.81 |
-8.44 |
ESCAMELA |
-11.42 |
-7.75 |
-11.94 |
-9.79 |
|
GOMEZ PALACIO |
-14.20 |
-13.41 |
-13.24 |
-11.95 |
|
GUAMUCHIL |
-13.08 |
-9.32 |
-14.02 |
-5.24 |
|
GUAYMAS |
-12.31 |
-8.62 |
-10.74 |
-7.55 |
-11.83 |
HERMOSILLO |
-13.16 |
-9.34 |
-13.56 |
-10.57 |
|
HERMOSILLO */ |
-14.87 |
-11.30 |
-12.87 |
|
|
IGUALA |
-16.93 |
-14.02 |
-12.88 |
|
|
IRAPUATO |
-12.29 |
-11.79 |
-10.21 |
-7.05 |
|
JALAPA |
-12.18 |
-8.46 |
-11.62 |
|
|
L. CARDENAS |
-12.72 |
-8.68 |
-9.91 |
-4.98 |
-9.44 |
LA PAZ */ |
-13.33 |
-9.34 |
-12.74 |
-4.44 |
-13.35 |
LEON |
-12.14 |
-12.05 |
-10.52 |
|
|
MAGDALENA |
-15.25 |
-11.37 |
-15.99 |
|
|
MAGDALENA */ |
-12.87 |
-12.51 |
-15.33 |
|
|
MANZANILLO |
-14.64 |
-10.79 |
-13.07 |
-9.16 |
-11.44 |
MATEHUALA |
-14.66 |
-14.24 |
-14.17 |
|
|
MAZATLAN |
-13.08 |
-8.81 |
-12.42 |
-6.79 |
-11.79 |
MERIDA |
-12.80 |
-9.09 |
-12.18 |
-10.72 |
-16.49 |
MERIDA */ |
-14.80 |
-10.95 |
-14.04 |
-11.68 |
-13.08 |
MEXICALI */ |
-10.00 |
-6.62 |
-12.65 |
-9.26 |
|
MINATITLAN |
-1.19 |
|
-22.64 |
|
-6.24 |
MONCLOVA |
-13.37 |
-12.53 |
-11.86 |
-10.99 |
|
MONCLOVA */ |
|
|
-10.88 |
-8.69 |
|
MONTERREY S.C. |
-15.26 |
-12.61 |
-10.16 |
-8.05 |
|
MORELIA |
-12.39 |
-12.29 |
-11.04 |
-6.51 |
|
NAVOJOA |
-14.27 |
-10.53 |
-13.64 |
|
|
NOGALES |
-15.88 |
-14.28 |
-16.47 |
|
|
NOGALES */ |
-11.70 |
-11.77 |
-13.45 |
|
|
NUEVO LAREDO |
-14.03 |
|
-7.35 |
|
|
NUEVO LAREDO */ |
-10.05 |
-9.59 |
-10.28 |
|
|
OAXACA |
-14.21 |
-10.28 |
-13.44 |
|
|
PACHUCA |
-11.49 |
-11.29 |
-12.24 |
-8.33 |
|
PAJARITOS |
-10.88 |
-7.08 |
-17.52 |
-5.24 |
-12.92 |
PAJARITOS */ |
-0.47 |
2.60 |
-0.93 |
|
|
PARRAL |
-16.83 |
|
-16.85 |
|
|
PEROTE |
-13.93 |
-10.14 |
-14.23 |
-8.69 |
|
POZA RICA |
-10.67 |
-10.83 |
-12.64 |
-11.74 |
-10.70 |
PROGRESO |
-12.60 |
-8.72 |
-11.67 |
-4.87 |
-10.22 |
PROGRESO */ |
-14.62 |
0.50 |
-13.85 |
|
|
PUEBLA |
-12.08 |
-8.23 |
-12.26 |
-9.20 |
|
QUERETARO |
-11.41 |
-11.32 |
-10.20 |
-7.47 |
|
REYNOSA |
-13.16 |
-10.13 |
-12.74 |
|
|
REYNOSA */ |
-8.30 |
-10.90 |
-10.02 |
-15.24 |
|
ROSARITO */ |
-8.95 |
-4.51 |
-10.94 |
-9.35 |
-14.71 |
SABINAS |
-14.67 |
-15.11 |
-11.76 |
|
|
SABINAS */ |
-11.84 |
-16.30 |
-11.15 |
|
|
SALAMANCA |
-22.87 |
|
-22.80 |
|
|
SALINA CRUZ |
-12.06 |
-8.45 |
-11.71 |
-6.25 |
-12.73 |
SALTILLO |
-14.31 |
-13.05 |
-12.87 |
-7.08 |
|
SAN LUIS POTOSI |
-12.28 |
-12.14 |
-10.76 |
-8.17 |
|
SATELITE NORTE |
-13.32 |
-10.46 |
-10.12 |
|
|
SATELITE ORIENTE |
-13.31 |
-10.67 |
-10.36 |
|
|
SATELITE SUR |
-13.25 |
-10.64 |
-8.97 |
-3.68 |
|
TAPACHULA |
-15.34 |
-11.41 |
-14.66 |
|
-15.15 |
TAPACHULA */ |
-14.43 |
-10.74 |
-13.30 |
|
|
TEHUACAN |
-13.37 |
-9.76 |
-13.87 |
|
|
TEPIC |
-17.63 |
-14.69 |
-15.13 |
|
|
TIERRA BLANCA |
-11.66 |
-7.94 |
-10.65 |
-20.40 |
|
TOLUCA |
-11.70 |
-11.62 |
-10.96 |
-7.29 |
|
TOPOLOBAMPO |
-12.59 |
-8.76 |
-10.97 |
-8.14 |
-13.13 |
TULA |
-11.25 |
-9.99 |
-8.95 |
-6.13 |
|
TUXTLA GUTIERREZ |
-16.03 |
-11.90 |
-15.23 |
-8.00 |
|
TUXTLA GUTIERREZ */ |
-17.11 |
-13.47 |
-15.63 |
|
|
URUAPAN |
-13.79 |
-13.75 |
-12.88 |
-4.29 |
|
VERACRUZ |
-11.07 |
-7.08 |
-10.51 |
-7.28 |
-7.09 |
VILLAHERMOSA |
-11.79 |
-7.78 |
-13.62 |
-8.07 |
-3.50 |
VILLAHERMOSA */ |
-1.32 |
1.82 |
-2.63 |
|
-2.27 |
ZACATECAS |
-13.44 |
|
-13.88 |
-5.02 |
|
ZAMORA |
-14.84 |
-12.40 |
-11.48 |
|
|
ZAPOPAN |
-14.57 |
-12.07 |
-11.42 |
-9.78 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 06 de enero de 2011.- 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.