Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de mayo 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 mayo 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 |
-32.61 |
-35.54 |
-28.73 |
-25.25 |
|
AGUASCALIENTES |
-32.59 |
-38.17 |
-29.77 |
-26.51 |
|
AZCAPOTZALCO |
-34.25 |
-36.82 |
-27.75 |
-25.49 |
|
CADEREYTA |
-32.77 |
|
-27.13 |
-26.12 |
|
CADEREYTA*/ |
-34.69 |
|
-26.77 |
|
|
CAMPECHE |
-33.32 |
-35.84 |
-31.50 |
-23.62 |
-22.99 |
CAMPECHE */ |
-33.95 |
-37.12 |
-31.22 |
-22.21 |
-21.66 |
CD. JUAREZ |
-37.88 |
-37.97 |
-32.83 |
|
|
CD. JUAREZ */ |
-33.04 |
-33.64 |
-29.70 |
-23.71 |
|
CD. MADERO |
-31.61 |
-37.26 |
-31.80 |
-25.96 |
-30.82 |
CD. MANTE |
-32.41 |
-37.79 |
-29.56 |
|
|
CD. OBREGON |
-32.77 |
-35.74 |
-29.28 |
-26.88 |
|
CD. VALLES |
-32.34 |
-38.03 |
-29.11 |
|
|
CD. VICTORIA |
-31.93 |
-37.40 |
-29.50 |
-22.27 |
|
CELAYA |
-31.96 |
-37.48 |
-28.25 |
-24.95 |
|
CHIHUAHUA |
-34.52 |
-37.26 |
-31.48 |
-28.73 |
|
CHIHUAHUA */ |
-32.13 |
-35.07 |
-31.01 |
|
|
COLIMA |
-32.93 |
-35.88 |
-30.12 |
|
|
CUAUTLA |
-35.76 |
-38.39 |
-29.89 |
-26.76 |
|
CUERNAVACA |
-35.02 |
-37.54 |
-29.73 |
|
|
CULIACAN |
-33.05 |
-35.94 |
-29.37 |
-26.59 |
|
DURANGO |
-33.92 |
-39.31 |
-30.19 |
-23.69 |
|
EL CASTILLO |
-35.03 |
-37.73 |
-27.86 |
|
|
ENSENADA */ |
-32.42 |
-35.74 |
-28.49 |
-25.37 |
-32.46 |
ESCAMELA |
-31.87 |
-34.94 |
-29.36 |
-26.93 |
|
GOMEZ PALACIO |
-33.44 |
-38.30 |
-28.96 |
-30.74 |
|
GUAMUCHIL |
-32.98 |
-35.88 |
-30.16 |
|
|
GUAYMAS |
-32.50 |
-35.48 |
-28.75 |
-25.14 |
-28.51 |
HERMOSILLO |
-33.03 |
-35.90 |
-30.34 |
-27.93 |
|
HERMOSILLO */ |
-33.78 |
-37.00 |
-28.32 |
|
|
IGUALA |
-36.20 |
-38.70 |
-29.53 |
|
|
IRAPUATO |
-32.09 |
-37.58 |
-28.07 |
-26.20 |
|
JALAPA |
-32.14 |
-35.19 |
-28.82 |
|
|
L. CARDENAS |
-32.77 |
-35.56 |
-28.63 |
-23.64 |
-27.72 |
LA PAZ */ |
-32.73 |
-35.83 |
-29.72 |
-22.30 |
-28.55 |
LEON |
-32.27 |
-37.66 |
-28.92 |
-25.21 |
|
MAGDALENA |
-34.10 |
-36.79 |
-31.16 |
|
|
MAGDALENA */ |
-32.06 |
-34.87 |
-31.04 |
|
|
MANZANILLO |
-33.98 |
-36.67 |
-30.40 |
-27.59 |
-28.05 |
MATEHUALA |
-33.62 |
-38.67 |
-30.77 |
|
|
MAZATLAN |
-33.04 |
-35.74 |
-29.25 |
-25.76 |
-28.21 |
MERIDA |
-32.57 |
-35.56 |
-29.27 |
-27.13 |
-42.87 |
MERIDA */ |
-33.59 |
-36.78 |
-30.26 |
-26.99 |
-28.80 |
MEXICALI */ |
-30.72 |
-33.68 |
-30.30 |
-27.38 |
|
MINATITLAN |
-24.32 |
|
-38.25 |
|
-21.69 |
MONCLOVA |
-32.87 |
-37.73 |
-28.53 |
-26.25 |
|
MONCLOVA */ |
|
|
-21.23 |
-26.12 |
|
MONTERREY S.C. |
-35.28 |
-37.87 |
-27.62 |
-25.75 |
|
MORELIA |
-32.50 |
-37.81 |
-28.88 |
-25.01 |
|
NAVOJOA |
-33.58 |
-36.36 |
-30.42 |
|
|
NOGALES |
-34.45 |
-37.36 |
-32.62 |
|
|
NOGALES */ |
-31.18 |
-34.07 |
-29.81 |
|
|
NUEVO LAREDO |
-34.28 |
-35.77 |
-30.78 |
|
|
NUEVO LAREDO */ |
-30.43 |
-31.93 |
-27.08 |
|
|
OAXACA |
-33.33 |
-36.21 |
-30.27 |
|
|
PACHUCA |
-31.96 |
-37.31 |
-29.69 |
-26.46 |
|
PAJARITOS |
-31.96 |
-34.91 |
-33.99 |
-24.79 |
-29.16 |
PAJARITOS */ |
-33.16 |
-36.75 |
-30.33 |
|
|
PARRAL |
-34.84 |
|
-31.42 |
|
|
PEROTE |
-33.22 |
-36.10 |
-30.65 |
-23.95 |
|
POZA RICA |
-31.55 |
-37.04 |
-29.81 |
-33.10 |
-29.13 |
PROGRESO |
-32.76 |
-35.52 |
-30.17 |
-23.23 |
-28.09 |
PROGRESO */ |
-33.39 |
-36.66 |
-21.65 |
|
|
PUEBLA |
-32.38 |
-35.24 |
-29.54 |
-26.93 |
|
QUERETARO |
-31.96 |
-37.30 |
-28.24 |
-23.52 |
|
REYNOSA |
-33.82 |
-35.48 |
-30.51 |
|
|
REYNOSA */ |
-28.44 |
-31.98 |
-28.07 |
-31.73 |
|
ROSARITO */ |
-29.59 |
-32.67 |
-28.49 |
-25.51 |
-29.25 |
SABINAS |
-33.65 |
-38.19 |
-28.76 |
|
|
SABINAS */ |
-31.24 |
-36.05 |
-29.47 |
|
|
SALAMANCA |
-41.04 |
|
|
|
|
SALINA CRUZ |
-32.56 |
-35.58 |
-29.46 |
-24.86 |
-26.33 |
SALTILLO |
-32.84 |
-38.10 |
-28.35 |
-24.51 |
|
SAN LUIS POTOSI |
-32.32 |
-37.68 |
-28.24 |
-26.06 |
|
SATELITE NORTE |
-34.27 |
-36.89 |
-28.15 |
|
|
SATELITE ORIENTE |
-34.25 |
-36.88 |
-28.21 |
|
|
SATELITE SUR |
-34.25 |
-36.84 |
-27.27 |
-22.61 |
|
TAPACHULA |
-34.00 |
-36.77 |
-31.16 |
|
-30.88 |
TAPACHULA */ |
-32.92 |
-36.09 |
-29.54 |
|
|
TEHUACAN |
-32.85 |
-36.08 |
-30.21 |
|
|
TEPIC |
-36.60 |
-38.94 |
-30.81 |
|
|
TIERRA BLANCA |
-32.10 |
-35.11 |
-28.84 |
-36.39 |
|
TOLUCA |
-32.04 |
-37.44 |
-28.73 |
-25.62 |
|
TOPOLOBAMPO |
-32.70 |
-35.64 |
-28.88 |
-27.98 |
-28.31 |
TULA |
-31.76 |
-35.12 |
-27.85 |
-24.68 |
|
TUXTLA GUTIERREZ |
-34.37 |
-36.98 |
-31.29 |
-27.09 |
|
TUXTLA GUTIERREZ */ |
-34.66 |
-37.95 |
-31.39 |
|
|
URUAPAN |
-33.21 |
-38.56 |
-30.06 |
|
|
VERACRUZ |
-31.61 |
-34.54 |
-28.44 |
-25.65 |
-25.24 |
VILLAHERMOSA |
-32.21 |
-35.03 |
-31.96 |
-26.19 |
-22.55 |
VILLAHERMOSA */ |
-33.85 |
-28.00 |
-31.80 |
|
-21.22 |
ZACATECAS |
-33.06 |
|
-30.17 |
-27.41 |
|
ZAMORA |
-35.31 |
-37.88 |
-29.24 |
|
|
ZAPOPAN |
-34.99 |
-37.77 |
-28.45 |
-26.00 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 6 de junio 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.