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 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 diciembre 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 |
-27.69 |
-27.78 |
-32.20 |
-28.91 |
|
AGUASCALIENTES |
-27.81 |
-30.34 |
-33.17 |
-30.22 |
|
AZCAPOTZALCO |
-27.60 |
-28.63 |
-31.37 |
-29.33 |
|
CADEREYTA |
-27.98 |
|
-30.60 |
-29.74 |
|
CADEREYTA*/ |
-32.53 |
|
-30.47 |
|
|
CAMPECHE |
-27.90 |
-27.88 |
-34.99 |
-27.37 |
-29.04 |
CAMPECHE */ |
-29.12 |
-29.52 |
-34.32 |
-25.75 |
-25.61 |
CD. JUAREZ |
-32.04 |
-31.08 |
-36.25 |
|
|
CD. JUAREZ */ |
-26.77 |
-26.15 |
-33.40 |
|
|
CD. MADERO |
-26.53 |
-29.05 |
-32.03 |
-29.97 |
-33.65 |
CD. MANTE |
-27.77 |
-30.08 |
-33.07 |
|
|
CD. OBREGON |
-28.07 |
-28.14 |
-32.82 |
-30.39 |
|
CD. VALLES |
-27.57 |
-30.33 |
-32.59 |
|
|
CD. VICTORIA |
-26.90 |
-29.25 |
-32.69 |
|
|
CELAYA |
-27.02 |
-29.42 |
-31.80 |
-28.50 |
|
CHIHUAHUA |
-30.21 |
-30.00 |
-35.21 |
-32.25 |
|
CHIHUAHUA */ |
-27.61 |
-27.49 |
-34.67 |
|
|
COLIMA |
-28.36 |
-28.44 |
-33.42 |
|
|
CUAUTLA |
-29.82 |
-30.90 |
-33.45 |
-30.45 |
|
CUERNAVACA |
-28.68 |
-29.69 |
-33.08 |
|
|
CULIACAN |
-28.35 |
-28.43 |
-34.28 |
-27.91 |
|
DURANGO |
-29.55 |
-32.33 |
-34.85 |
|
|
EL CASTILLO |
-28.58 |
-29.70 |
-31.10 |
|
|
ENSENADA */ |
-27.85 |
-28.12 |
-32.01 |
-28.58 |
-29.88 |
ESCAMELA |
-26.88 |
-27.06 |
-32.91 |
-30.88 |
|
GOMEZ PALACIO |
-28.84 |
-30.65 |
-32.67 |
-31.25 |
|
GUAMUCHIL |
-28.29 |
-28.32 |
-34.25 |
|
|
GUAYMAS |
-27.67 |
-27.77 |
-31.93 |
-29.29 |
-32.29 |
HERMOSILLO |
-28.34 |
-28.35 |
-33.89 |
-31.58 |
|
HERMOSILLO */ |
-29.30 |
-29.67 |
-32.50 |
|
|
IGUALA |
-30.40 |
-31.28 |
-33.01 |
|
|
IRAPUATO |
-27.20 |
-29.52 |
-31.42 |
-28.84 |
|
JALAPA |
-27.46 |
-27.55 |
-32.22 |
|
|
L. CARDENAS |
-27.71 |
-27.65 |
-31.91 |
-27.34 |
-32.13 |
LA PAZ */ |
-28.12 |
-28.19 |
-33.08 |
-25.76 |
-33.37 |
LEON |
-27.42 |
-29.71 |
-32.20 |
-28.66 |
|
MAGDALENA |
-29.81 |
-29.72 |
-35.17 |
|
|
MAGDALENA */ |
-27.80 |
-27.69 |
-34.83 |
|
|
MANZANILLO |
-29.06 |
-29.02 |
-33.53 |
-29.95 |
-32.07 |
MATEHUALA |
-29.33 |
-31.24 |
-34.32 |
|
|
MAZATLAN |
-28.31 |
-27.94 |
-33.04 |
-28.77 |
-32.43 |
MERIDA |
-27.87 |
-28.20 |
-32.38 |
-30.10 |
-31.26 |
MERIDA */ |
-28.91 |
-29.17 |
-33.42 |
-30.50 |
-32.30 |
MEXICALI */ |
-25.90 |
-25.72 |
-32.87 |
-30.39 |
|
MINATITLAN |
-18.72 |
|
-40.73 |
|
-28.49 |
MONCLOVA |
-28.25 |
-29.83 |
-31.98 |
-30.80 |
|
MONCLOVA */ |
|
|
|
-30.09 |
|
MONTERREY S.C. |
-28.97 |
-30.03 |
-31.38 |
-29.63 |
|
MORELIA |
-27.68 |
-29.89 |
-32.20 |
-28.81 |
|
NAVOJOA |
-29.17 |
-29.09 |
-33.88 |
|
|
NOGALES |
-30.33 |
-30.27 |
-36.20 |
|
|
NOGALES */ |
-26.87 |
-26.80 |
-32.92 |
|
|
NUEVO LAREDO |
-28.82 |
-27.48 |
-33.72 |
|
|
NUEVO LAREDO */ |
-24.62 |
-23.29 |
-30.87 |
|
|
OAXACA |
-29.00 |
-28.94 |
-33.79 |
|
|
PACHUCA |
-27.08 |
-29.21 |
-33.13 |
-30.08 |
|
PAJARITOS |
-26.50 |
-26.70 |
-37.89 |
-28.49 |
-33.48 |
PAJARITOS */ |
-17.81 |
-18.80 |
-24.30 |
|
|
PARRAL |
-30.82 |
|
-35.27 |
|
|
PEROTE |
-28.88 |
-28.86 |
-34.22 |
-27.85 |
|
POZA RICA |
-26.47 |
-28.84 |
-34.82 |
-39.64 |
-32.58 |
PROGRESO |
-28.62 |
-27.82 |
-33.38 |
-26.83 |
-31.32 |
PROGRESO */ |
-28.68 |
-28.89 |
-33.50 |
|
|
PUEBLA |
-27.40 |
-27.47 |
-32.96 |
-30.66 |
|
QUERETARO |
-27.01 |
-29.22 |
-31.51 |
-28.46 |
|
REYNOSA |
-29.84 |
-27.64 |
-33.75 |
|
|
REYNOSA */ |
-23.30 |
-23.90 |
-31.35 |
-34.96 |
|
ROSARITO */ |
-24.62 |
-24.69 |
-31.96 |
-29.17 |
-33.99 |
SABINAS |
-29.13 |
-30.53 |
-32.66 |
|
|
SABINAS */ |
-26.55 |
-28.05 |
-33.44 |
|
|
SALAMANCA |
-36.79 |
|
|
|
|
SALINA CRUZ |
-27.44 |
-27.60 |
-32.81 |
-28.46 |
-30.38 |
SALTILLO |
-28.10 |
-30.29 |
-32.11 |
-28.61 |
|
SAN LUIS POTOSI |
-27.50 |
-29.75 |
-31.78 |
-29.48 |
|
SATELITE NORTE |
-27.62 |
-28.71 |
-31.58 |
|
|
SATELITE ORIENTE |
-27.60 |
-28.71 |
-31.64 |
|
|
SATELITE SUR |
-27.59 |
-28.67 |
-30.74 |
-26.52 |
|
TAPACHULA |
-29.83 |
-29.74 |
-34.71 |
|
-33.98 |
TAPACHULA */ |
-28.81 |
-29.05 |
-33.33 |
|
|
TEHUACAN |
-28.38 |
-28.58 |
-33.88 |
|
|
TEPIC |
-30.81 |
-31.64 |
-34.33 |
|
|
TIERRA BLANCA |
-27.15 |
-27.22 |
-32.15 |
-39.41 |
|
TOLUCA |
-27.12 |
-29.42 |
-32.07 |
-29.13 |
|
TOPOLOBAMPO |
-28.03 |
-27.93 |
-32.17 |
-31.64 |
-33.58 |
TULA |
-26.76 |
-26.81 |
-31.03 |
-29.02 |
|
TUXTLA GUTIERREZ |
-30.39 |
-30.09 |
-34.96 |
-29.33 |
|
TUXTLA GUTIERREZ */ |
-30.88 |
-31.20 |
-35.19 |
|
|
URUAPAN |
-28.84 |
-30.98 |
-33.62 |
|
|
VERACRUZ |
-26.54 |
-26.56 |
-31.85 |
-29.28 |
-28.78 |
VILLAHERMOSA |
-27.07 |
-27.10 |
-34.09 |
-28.44 |
-26.35 |
VILLAHERMOSA */ |
-30.92 |
-19.35 |
-34.96 |
|
-25.18 |
ZACATECAS |
-28.40 |
|
-33.81 |
-31.40 |
|
ZAMORA |
-28.92 |
-29.97 |
-32.62 |
|
|
ZAPOPAN |
-28.56 |
-29.75 |
-31.76 |
-29.93 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 13 de enero de 2012.- 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.