Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de enero de 2011. |
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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 enero de 2011, 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 |
-18.89 |
-14.58 |
-14.85 |
-10.83 |
|
AGUASCALIENTES |
-19.09 |
-18.27 |
-16.39 |
-12.71 |
|
AZCAPOTZALCO |
-19.45 |
-16.09 |
-13.55 |
-10.84 |
|
CADEREYTA |
-19.44 |
|
-13.00 |
-12.29 |
|
CADEREYTA*/ |
-23.45 |
|
-13.71 |
|
|
CAMPECHE |
-19.28 |
-13.93 |
-19.38 |
-7.84 |
-23.29 |
CAMPECHE */ |
-19.98 |
-15.50 |
-17.62 |
-6.22 |
-7.16 |
CD. JUAREZ |
-25.93 |
-18.47 |
-21.33 |
|
|
CD. JUAREZ */ |
-19.96 |
-17.44 |
-18.17 |
|
|
CD. MADERO |
-17.71 |
-17.27 |
-16.50 |
-11.35 |
-15.91 |
CD. MANTE |
-19.22 |
-17.88 |
-16.32 |
|
|
CD. OBREGON |
-19.12 |
-14.79 |
-15.49 |
-12.19 |
|
CD. VALLES |
-19.23 |
-17.88 |
-15.73 |
|
|
CD. VICTORIA |
-18.16 |
-16.99 |
-15.50 |
-7.92 |
|
CELAYA |
-18.16 |
-17.11 |
-14.18 |
-10.63 |
|
CHIHUAHUA |
-22.03 |
-17.50 |
-20.11 |
-16.88 |
|
CHIHUAHUA */ |
-19.38 |
-18.07 |
-19.85 |
|
|
COLIMA |
-19.55 |
-15.30 |
-16.29 |
|
|
CUAUTLA |
-21.97 |
-18.82 |
-16.78 |
-13.02 |
|
CUERNAVACA |
-20.73 |
-17.38 |
-16.01 |
|
|
CULIACAN |
-19.50 |
-15.23 |
-16.63 |
-13.63 |
|
DURANGO |
-21.85 |
-20.59 |
-18.52 |
-12.24 |
|
EL CASTILLO |
-20.65 |
-17.40 |
-14.29 |
-11.83 |
|
ENSENADA */ |
-19.16 |
-15.00 |
-14.65 |
-10.88 |
-12.02 |
ESCAMELA |
-17.95 |
-13.72 |
-15.50 |
|
|
GOMEZ PALACIO |
-20.33 |
-18.63 |
-16.63 |
-15.46 |
|
GUAMUCHIL |
-19.44 |
-15.12 |
-17.48 |
|
|
GUAYMAS |
-19.00 |
-14.48 |
-14.43 |
-11.28 |
-14.95 |
HERMOSILLO |
-19.46 |
-15.13 |
-17.01 |
-14.19 |
|
HERMOSILLO */ |
-20.99 |
-16.87 |
-16.30 |
|
|
IGUALA |
-22.57 |
-19.21 |
-16.41 |
|
|
IRAPUATO |
-18.40 |
-17.24 |
-13.78 |
-10.82 |
|
JALAPA |
-18.67 |
-14.30 |
-15.22 |
|
|
L. CARDENAS |
-19.08 |
-14.55 |
-13.67 |
-8.94 |
-14.02 |
LA PAZ */ |
-19.64 |
-15.06 |
-16.01 |
-7.29 |
-16.63 |
LEON |
-18.62 |
-17.46 |
-14.23 |
|
|
MAGDALENA |
-21.22 |
-16.86 |
-19.13 |
|
|
MAGDALENA */ |
-19.06 |
-15.69 |
-18.52 |
|
|
MANZANILLO |
-20.66 |
-16.21 |
-15.64 |
-12.63 |
-15.67 |
MATEHUALA |
-20.77 |
-19.30 |
-17.50 |
|
|
MAZATLAN |
-19.42 |
-14.63 |
-15.31 |
-10.56 |
-14.80 |
MERIDA |
-18.92 |
-14.48 |
-15.51 |
-13.37 |
-15.46 |
MERIDA */ |
-21.00 |
-16.51 |
-17.61 |
-15.73 |
-17.05 |
MEXICALI */ |
-16.63 |
-12.14 |
-16.04 |
-12.83 |
|
MINATITLAN |
-8.71 |
|
-25.55 |
|
-10.28 |
MONCLOVA |
-19.70 |
-17.81 |
-14.71 |
-13.55 |
|
MONCLOVA */ |
|
|
-13.20 |
-12.15 |
|
MONTERREY S.C. |
-21.16 |
-17.95 |
-13.76 |
-11.97 |
|
MORELIA |
-18.92 |
-17.65 |
-14.89 |
-10.52 |
|
NAVOJOA |
-20.42 |
-16.07 |
-17.05 |
|
|
NOGALES |
-21.99 |
-17.46 |
-20.26 |
|
|
NOGALES */ |
-17.94 |
-14.52 |
-16.51 |
|
|
NUEVO LAREDO |
-20.63 |
-14.20 |
-14.49 |
|
|
NUEVO LAREDO */ |
-15.92 |
-11.81 |
-13.91 |
|
|
OAXACA |
-20.45 |
-16.13 |
-16.94 |
|
|
PACHUCA |
-18.04 |
-16.74 |
-15.79 |
-11.91 |
|
PAJARITOS |
-17.52 |
-13.14 |
-21.06 |
-8.74 |
-15.91 |
PAJARITOS */ |
-8.02 |
-4.13 |
-5.05 |
|
|
PARRAL |
-22.70 |
|
-20.05 |
|
|
PEROTE |
-20.18 |
-15.97 |
-17.56 |
-9.58 |
|
POZA RICA |
-17.45 |
-16.34 |
-16.17 |
-16.33 |
-14.26 |
PROGRESO |
-18.99 |
-14.42 |
-15.56 |
-8.54 |
-13.66 |
PROGRESO */ |
-20.71 |
-16.29 |
-17.93 |
|
|
PUEBLA |
-18.56 |
-14.24 |
-15.78 |
-12.80 |
|
QUERETARO |
-18.03 |
-16.79 |
-13.86 |
-10.86 |
|
REYNOSA |
-19.34 |
-15.12 |
-16.13 |
|
|
REYNOSA */ |
-14.75 |
-13.28 |
-13.84 |
-18.74 |
|
ROSARITO */ |
-15.37 |
-10.63 |
-14.53 |
-11.38 |
-17.42 |
SABINAS |
-20.62 |
-19.38 |
-15.79 |
|
|
SABINAS */ |
-17.50 |
-17.63 |
-15.61 |
|
|
SALAMANCA |
-29.16 |
|
|
|
|
SALINA CRUZ |
-18.61 |
-14.40 |
-15.39 |
-10.17 |
-14.07 |
SALTILLO |
-20.41 |
-18.33 |
-16.04 |
-12.60 |
|
SAN LUIS POTOSI |
-18.73 |
-17.57 |
-14.19 |
-11.72 |
|
SATELITE NORTE |
-19.48 |
-16.20 |
-13.87 |
|
|
SATELITE ORIENTE |
-19.45 |
-16.21 |
-14.03 |
|
|
SATELITE SUR |
-19.44 |
-16.19 |
-12.71 |
-7.50 |
|
TAPACHULA |
-21.34 |
-16.99 |
-18.08 |
|
-18.37 |
TAPACHULA */ |
-20.50 |
-16.26 |
-16.64 |
|
|
TEHUACAN |
-19.62 |
-15.55 |
-17.30 |
|
|
TEPIC |
-23.20 |
-19.78 |
-18.40 |
|
|
TIERRA BLANCA |
-18.23 |
-13.94 |
-14.58 |
-23.80 |
|
TOLUCA |
-18.25 |
-17.10 |
-14.64 |
-11.08 |
|
TOPOLOBAMPO |
-19.00 |
-14.62 |
-14.66 |
-8.88 |
-16.85 |
TULA |
-17.88 |
-13.77 |
-13.14 |
-10.79 |
|
TUXTLA GUTIERREZ |
-21.99 |
-17.40 |
-18.56 |
-11.68 |
|
TUXTLA GUTIERREZ */ |
-22.93 |
-18.38 |
-18.72 |
|
|
URUAPAN |
-20.05 |
-18.89 |
-16.27 |
|
|
VERACRUZ |
-17.63 |
-13.07 |
-14.31 |
-11.13 |
-9.64 |
VILLAHERMOSA |
-18.58 |
-13.72 |
-17.36 |
-11.36 |
-24.21 |
VILLAHERMOSA */ |
-22.07 |
-4.82 |
-6.61 |
|
-6.48 |
ZACATECAS |
-19.81 |
|
-17.34 |
-13.71 |
|
ZAMORA |
-20.98 |
-17.73 |
-15.14 |
|
|
ZAPOPAN |
-20.61 |
-17.48 |
-15.12 |
-13.15 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 4 de febrero 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 Meade Kuribreña.- Rúbrica.