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 2012. |
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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 enero de 2012, 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 |
-26.43 |
-28.07 |
-28.68 |
-25.14 |
|
AGUASCALIENTES |
-26.52 |
-30.81 |
-29.76 |
-26.60 |
|
AZCAPOTZALCO |
-26.68 |
-28.83 |
-28.45 |
-29.13 |
|
CADEREYTA |
-26.70 |
|
-26.81 |
-25.99 |
|
CADEREYTA*/ |
-30.69 |
|
-26.71 |
|
|
CAMPECHE |
-28.13 |
-28.27 |
-31.59 |
-23.68 |
-25.64 |
CAMPECHE */ |
-27.87 |
-29.42 |
-30.96 |
-21.89 |
-21.63 |
CD. JUAREZ |
-31.22 |
-31.16 |
-33.20 |
|
|
CD. JUAREZ */ |
-25.88 |
-26.44 |
-30.06 |
-24.18 |
|
CD. MADERO |
-25.52 |
-29.46 |
-30.34 |
-26.92 |
-29.78 |
CD. MANTE |
-26.50 |
-30.31 |
-29.66 |
|
|
CD. OBREGON |
-26.79 |
-28.40 |
-29.35 |
-26.78 |
|
CD. VALLES |
-26.26 |
-30.65 |
-29.04 |
|
|
CD. VICTORIA |
-25.57 |
-29.64 |
-29.15 |
|
|
CELAYA |
-25.68 |
-29.85 |
-28.13 |
-24.76 |
|
CHIHUAHUA |
-29.01 |
-30.29 |
-31.81 |
-28.83 |
|
CHIHUAHUA */ |
-26.44 |
-27.89 |
-31.35 |
|
|
COLIMA |
-27.13 |
-28.72 |
-30.07 |
|
|
CUAUTLA |
-28.95 |
-31.24 |
-30.07 |
-26.90 |
|
CUERNAVACA |
-27.79 |
-30.08 |
-29.61 |
|
|
CULIACAN |
-27.11 |
-28.68 |
-30.14 |
-27.71 |
|
DURANGO |
-28.31 |
-32.69 |
-31.57 |
|
|
EL CASTILLO |
-27.68 |
-30.10 |
-27.53 |
|
|
ENSENADA */ |
-26.59 |
-28.41 |
-28.38 |
-25.56 |
-24.39 |
ESCAMELA |
-25.60 |
-27.38 |
-29.56 |
-27.29 |
|
GOMEZ PALACIO |
-27.70 |
-31.04 |
-29.07 |
-27.86 |
|
GUAMUCHIL |
-26.99 |
-28.52 |
-30.86 |
|
|
GUAYMAS |
-26.61 |
-28.01 |
-28.52 |
-25.68 |
-26.91 |
HERMOSILLO |
-27.06 |
-28.64 |
-30.48 |
-28.09 |
|
HERMOSILLO */ |
-27.87 |
-29.86 |
-28.64 |
|
|
IGUALA |
-29.53 |
-31.67 |
-29.67 |
|
|
IRAPUATO |
-25.92 |
-29.89 |
-27.75 |
-25.04 |
|
JALAPA |
-26.16 |
-27.81 |
-28.75 |
|
|
L. CARDENAS |
-26.50 |
-28.04 |
-28.28 |
-23.13 |
-26.75 |
LA PAZ */ |
-26.78 |
-28.43 |
-29.52 |
-21.99 |
-28.31 |
LEON |
-26.12 |
-30.10 |
-28.57 |
-25.40 |
|
MAGDALENA |
-28.62 |
-29.99 |
-31.86 |
|
|
MAGDALENA */ |
-26.56 |
-27.95 |
-31.48 |
|
|
MANZANILLO |
-28.20 |
-29.55 |
-30.44 |
-26.73 |
-27.71 |
MATEHUALA |
-28.08 |
-31.64 |
-30.94 |
|
|
MAZATLAN |
-26.97 |
-28.21 |
-29.35 |
-25.57 |
-27.20 |
MERIDA |
-26.69 |
-28.38 |
-29.23 |
-26.80 |
-28.83 |
MERIDA */ |
-27.61 |
-29.44 |
-30.05 |
-26.71 |
-28.66 |
MEXICALI */ |
-24.56 |
-25.97 |
-29.52 |
-26.69 |
|
MINATITLAN |
-17.25 |
|
-37.50 |
|
-24.49 |
MONCLOVA |
-26.98 |
-30.16 |
-28.53 |
-27.30 |
|
MONCLOVA */ |
|
|
|
-26.43 |
|
MONTERREY S.C. |
-28.07 |
-30.43 |
-27.72 |
-25.84 |
|
MORELIA |
-26.37 |
-30.28 |
-28.63 |
-25.00 |
|
NAVOJOA |
-27.91 |
-29.41 |
-30.51 |
|
|
NOGALES |
-29.28 |
-30.69 |
-32.71 |
|
|
NOGALES */ |
-25.65 |
-27.09 |
-29.72 |
|
|
NUEVO LAREDO |
-27.54 |
-27.59 |
-30.99 |
|
|
NUEVO LAREDO */ |
-23.29 |
-23.54 |
-27.25 |
|
|
OAXACA |
-27.79 |
-29.24 |
-30.44 |
|
|
PACHUCA |
-25.78 |
-29.62 |
-29.62 |
-26.36 |
|
PAJARITOS |
-25.23 |
-26.94 |
-32.19 |
-24.54 |
-29.78 |
PAJARITOS */ |
-16.31 |
-19.07 |
-20.28 |
|
|
PARRAL |
-29.62 |
|
-31.97 |
|
|
PEROTE |
-27.62 |
-29.13 |
-30.89 |
-24.17 |
|
POZA RICA |
-24.95 |
-29.24 |
-31.26 |
|
-28.99 |
PROGRESO |
-27.23 |
-28.09 |
-30.00 |
-23.18 |
-27.48 |
PROGRESO */ |
-27.47 |
-29.40 |
-21.55 |
|
|
PUEBLA |
-26.09 |
-27.74 |
-29.42 |
-27.10 |
|
QUERETARO |
-25.70 |
-29.65 |
-27.97 |
-25.17 |
|
REYNOSA |
-27.03 |
-28.11 |
-30.33 |
|
|
REYNOSA */ |
-21.95 |
-24.13 |
-27.75 |
-31.73 |
|
ROSARITO */ |
-23.36 |
-24.97 |
-28.40 |
-25.50 |
-28.85 |
SABINAS |
-27.80 |
-30.97 |
-29.24 |
|
|
SABINAS */ |
-25.29 |
-28.55 |
-29.93 |
|
|
SALAMANCA |
-36.29 |
|
|
|
|
SALINA CRUZ |
-26.08 |
-27.85 |
-29.14 |
-24.57 |
-25.10 |
SALTILLO |
-27.35 |
-30.71 |
-28.53 |
-24.91 |
|
SAN LUIS POTOSI |
-26.19 |
-30.17 |
-28.09 |
-25.77 |
|
SATELITE NORTE |
-26.68 |
-29.10 |
-27.94 |
|
|
SATELITE ORIENTE |
-26.66 |
-29.11 |
-27.99 |
|
|
SATELITE SUR |
-26.66 |
-29.08 |
-27.07 |
-22.56 |
|
TAPACHULA |
-28.62 |
-29.99 |
-31.44 |
|
-30.10 |
TAPACHULA */ |
-27.56 |
-29.29 |
-29.90 |
|
|
TEHUACAN |
-27.10 |
-28.87 |
-30.65 |
|
|
TEPIC |
-29.98 |
-32.04 |
-30.96 |
|
|
TIERRA BLANCA |
-25.79 |
-27.50 |
-28.96 |
-36.51 |
|
TOLUCA |
-25.80 |
-29.82 |
-28.54 |
-25.46 |
|
TOPOLOBAMPO |
-26.64 |
-28.23 |
-28.58 |
-27.11 |
-27.94 |
TULA |
-25.37 |
-28.24 |
-27.10 |
-25.66 |
|
TUXTLA GUTIERREZ |
-29.20 |
-30.36 |
-31.69 |
-25.75 |
|
TUXTLA GUTIERREZ */ |
-29.66 |
-31.39 |
-31.89 |
|
|
URUAPAN |
-27.54 |
-31.42 |
-30.10 |
|
|
VERACRUZ |
-25.39 |
-26.87 |
-28.24 |
-25.61 |
-24.76 |
VILLAHERMOSA |
-25.69 |
-27.31 |
-30.73 |
-25.01 |
-22.40 |
VILLAHERMOSA */ |
-16.94 |
-19.62 |
-20.66 |
|
-21.14 |
ZACATECAS |
-27.05 |
|
-30.27 |
-27.63 |
|
ZAMORA |
-28.00 |
-30.34 |
-29.07 |
|
|
ZAPOPAN |
-27.66 |
-30.19 |
-28.43 |
-26.00 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 13 de febrero 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.