Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de noviembre de 2011. |
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Con fundamento en lo dispuesto por los artículos 16 y 31 de 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 noviembre 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 |
-29.82 |
-29.41 |
-29.15 |
-25.80 |
|
AGUASCALIENTES |
-29.91 |
-32.03 |
-30.30 |
-27.23 |
|
AZCAPOTZALCO |
-30.59 |
-30.24 |
-27.88 |
-25.75 |
|
CADEREYTA |
-30.08 |
|
-27.48 |
-26.62 |
|
CADEREYTA*/ |
-34.13 |
|
-27.35 |
|
|
CAMPECHE |
-29.99 |
-29.37 |
-33.01 |
-24.13 |
-25.07 |
CAMPECHE */ |
-31.26 |
-31.07 |
-31.54 |
-22.60 |
-22.22 |
CD. JUAREZ |
-34.81 |
-31.78 |
-33.53 |
|
|
CD. JUAREZ */ |
-29.71 |
-27.73 |
-30.65 |
-25.12 |
|
CD. MADERO |
-28.66 |
-30.88 |
-28.75 |
-26.00 |
-29.85 |
CD. MANTE |
-29.87 |
-31.64 |
-30.09 |
|
|
CD. OBREGON |
-30.13 |
-29.68 |
-30.00 |
-27.34 |
|
CD. VALLES |
-29.69 |
-32.01 |
-29.59 |
|
|
CD. VICTORIA |
-29.03 |
-30.98 |
-29.71 |
-23.36 |
|
CELAYA |
-29.14 |
-31.16 |
-28.51 |
-25.36 |
|
CHIHUAHUA |
-32.13 |
-31.43 |
-32.34 |
-29.18 |
|
CHIHUAHUA */ |
-29.77 |
-29.15 |
-31.95 |
|
|
COLIMA |
-30.41 |
-29.97 |
-30.51 |
|
|
CUAUTLA |
-32.66 |
-32.56 |
-30.53 |
-27.79 |
|
CUERNAVACA |
-31.60 |
-31.38 |
-30.13 |
|
|
CULIACAN |
-30.40 |
-29.97 |
-31.45 |
|
|
DURANGO |
-31.54 |
-33.89 |
-32.03 |
-27.11 |
|
EL CASTILLO |
-31.53 |
-31.38 |
-28.05 |
-26.14 |
|
ENSENADA */ |
-29.95 |
-29.73 |
-29.14 |
-26.03 |
-26.88 |
ESCAMELA |
-29.03 |
-28.67 |
-29.95 |
-27.91 |
|
GOMEZ PALACIO |
-30.87 |
-32.27 |
-29.63 |
-28.43 |
|
GUAMUCHIL |
-30.37 |
-29.85 |
-31.40 |
-25.19 |
|
GUAYMAS |
-29.79 |
-29.40 |
-28.74 |
-25.89 |
-28.90 |
HERMOSILLO |
-30.35 |
-29.84 |
-31.04 |
-28.34 |
|
HERMOSILLO */ |
-31.36 |
-31.12 |
-29.76 |
|
|
IGUALA |
-33.20 |
-32.87 |
-29.97 |
|
|
IRAPUATO |
-29.34 |
-31.23 |
-27.80 |
-22.47 |
|
JALAPA |
-29.53 |
-29.11 |
-29.30 |
|
|
L. CARDENAS |
-29.61 |
-29.36 |
-28.51 |
-24.10 |
-29.39 |
LA PAZ */ |
-30.19 |
-29.69 |
-30.13 |
-22.61 |
-30.28 |
LEON |
-29.52 |
-31.41 |
-29.31 |
-25.66 |
|
MAGDALENA |
-31.76 |
-31.19 |
-32.43 |
|
|
MAGDALENA */ |
-29.83 |
-29.30 |
-32.09 |
|
|
MANZANILLO |
-31.41 |
-30.79 |
-30.76 |
-27.19 |
-29.13 |
MATEHUALA |
-31.36 |
-32.84 |
-31.46 |
|
|
MAZATLAN |
-30.37 |
-29.49 |
-30.21 |
-27.57 |
-29.41 |
MERIDA |
-29.96 |
-29.57 |
-29.72 |
-28.12 |
-28.34 |
MERIDA */ |
-30.98 |
-30.82 |
-30.34 |
-27.46 |
-29.37 |
MEXICALI */ |
-28.00 |
-27.31 |
-30.00 |
-27.34 |
|
MINATITLAN |
-21.21 |
|
-38.13 |
|
-25.04 |
MONCLOVA |
-30.31 |
-31.46 |
-29.28 |
-28.09 |
|
MONCLOVA */ |
|
|
|
-27.04 |
|
MONTERREY S.C. |
-31.87 |
-31.73 |
-28.34 |
-26.20 |
|
MORELIA |
-29.77 |
-31.64 |
-29.11 |
-27.64 |
|
NAVOJOA |
-31.17 |
-30.64 |
-31.01 |
|
|
NOGALES |
-32.49 |
-31.90 |
-33.61 |
|
|
NOGALES */ |
-28.92 |
-28.35 |
-30.16 |
|
|
NUEVO LAREDO |
-30.87 |
-29.27 |
-26.63 |
|
|
NUEVO LAREDO */ |
-26.79 |
-24.95 |
-27.91 |
|
|
OAXACA |
-31.01 |
-30.46 |
-30.87 |
|
|
PACHUCA |
-29.13 |
-30.93 |
-30.13 |
-27.02 |
|
PAJARITOS |
-28.71 |
-28.34 |
-35.19 |
-25.26 |
-29.89 |
PAJARITOS */ |
-20.36 |
-20.67 |
-21.02 |
|
|
PARRAL |
-32.72 |
|
-32.52 |
|
|
PEROTE |
-30.87 |
-30.40 |
-31.34 |
-24.81 |
|
POZA RICA |
-28.61 |
-30.60 |
-31.25 |
-34.55 |
-29.34 |
PROGRESO |
-30.19 |
-29.30 |
-30.11 |
-23.66 |
-27.70 |
PROGRESO */ |
-30.81 |
-21.89 |
-31.46 |
|
|
PUEBLA |
-29.52 |
-29.03 |
-29.97 |
-27.65 |
|
QUERETARO |
-29.14 |
-30.94 |
-28.44 |
-25.12 |
|
REYNOSA |
-29.14 |
-29.10 |
-30.31 |
|
|
REYNOSA */ |
-25.53 |
-25.52 |
-28.30 |
-32.18 |
|
ROSARITO */ |
-26.78 |
-26.31 |
-28.95 |
-26.10 |
-30.75 |
SABINAS |
-31.14 |
-32.23 |
-29.63 |
|
|
SABINAS */ |
-28.62 |
-29.83 |
-29.74 |
|
|
SALAMANCA |
-38.71 |
|
|
|
|
SALINA CRUZ |
-29.57 |
-29.29 |
-29.60 |
-25.22 |
-26.72 |
SALTILLO |
-30.19 |
-31.97 |
-29.17 |
-26.16 |
|
SAN LUIS POTOSI |
-29.60 |
-31.45 |
-28.73 |
-26.48 |
|
SATELITE NORTE |
-30.62 |
-30.47 |
-28.51 |
|
|
SATELITE ORIENTE |
-30.59 |
-30.45 |
-28.55 |
|
|
SATELITE SUR |
-30.58 |
-30.42 |
-27.61 |
-23.22 |
|
TAPACHULA |
-31.80 |
-31.25 |
-31.81 |
|
-31.59 |
TAPACHULA */ |
-30.85 |
-30.50 |
-30.46 |
|
|
TEHUACAN |
-30.45 |
-30.19 |
-31.15 |
|
|
TEPIC |
-33.58 |
-33.25 |
-31.47 |
|
|
TIERRA BLANCA |
-29.28 |
-28.89 |
-29.01 |
-36.85 |
|
TOLUCA |
-29.24 |
-31.13 |
-29.03 |
-26.27 |
|
TOPOLOBAMPO |
-30.10 |
-29.49 |
-29.22 |
-28.12 |
-30.57 |
TULA |
-28.90 |
-29.00 |
-28.01 |
-25.58 |
|
TUXTLA GUTIERREZ |
-32.34 |
-31.54 |
-32.18 |
-26.31 |
|
TUXTLA GUTIERREZ */ |
-32.78 |
-32.50 |
-32.35 |
|
|
URUAPAN |
-30.84 |
-32.63 |
-30.62 |
|
|
VERACRUZ |
-28.84 |
-28.17 |
-28.75 |
-26.11 |
-25.05 |
VILLAHERMOSA |
-29.22 |
-28.71 |
-30.75 |
-25.65 |
-22.21 |
VILLAHERMOSA */ |
-32.87 |
-21.19 |
-21.39 |
|
-20.99 |
ZACATECAS |
-30.46 |
|
-30.77 |
-28.29 |
|
ZAMORA |
-31.83 |
-31.72 |
-29.61 |
|
|
ZAPOPAN |
-31.52 |
-31.45 |
-28.70 |
-26.81 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 13 de diciembre 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.