Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de septiembre 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 septiembre 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 |
-25.46 |
-32.66 |
-24.79 |
-21.21 |
|
AGUASCALIENTES |
-25.50 |
-34.93 |
-25.97 |
-22.64 |
|
AZCAPOTZALCO |
-27.63 |
-33.44 |
-23.56 |
-21.24 |
|
CADEREYTA |
-25.71 |
|
-22.90 |
-22.18 |
|
CADEREYTA*/ |
-28.08 |
|
-23.57 |
-22.51 |
|
CAMPECHE |
-26.53 |
-33.48 |
-28.07 |
-20.54 |
-22.16 |
CAMPECHE */ |
-27.39 |
-34.74 |
-27.73 |
-18.43 |
-17.28 |
CD. JUAREZ |
-31.54 |
-35.38 |
-28.83 |
|
|
CD. JUAREZ */ |
-26.39 |
-30.70 |
-25.45 |
-19.72 |
|
CD. MADERO |
-24.30 |
-33.80 |
-24.63 |
-20.68 |
-27.86 |
CD. MANTE |
-25.34 |
-34.54 |
-25.44 |
|
|
CD. OBREGON |
-25.81 |
-32.92 |
-25.36 |
-22.25 |
|
CD. VALLES |
-25.22 |
-34.78 |
-25.25 |
|
|
CD. VICTORIA |
-24.73 |
-34.06 |
-25.41 |
-17.92 |
|
CELAYA |
-24.71 |
-34.07 |
-24.10 |
-20.53 |
|
CHIHUAHUA |
-27.79 |
-34.52 |
-27.54 |
-24.56 |
|
CHIHUAHUA */ |
-25.17 |
-32.25 |
-26.88 |
|
|
COLIMA |
-26.03 |
-33.11 |
-26.25 |
|
|
CUAUTLA |
-29.49 |
-35.22 |
-25.92 |
-22.73 |
|
CUERNAVACA |
-28.60 |
-34.28 |
-25.75 |
|
|
CULIACAN |
-26.13 |
-33.18 |
-25.37 |
-22.76 |
|
DURANGO |
-27.18 |
-36.33 |
-26.28 |
-23.05 |
|
EL CASTILLO |
-28.59 |
-34.36 |
-23.59 |
-20.97 |
|
ENSENADA */ |
-25.33 |
-32.89 |
-24.60 |
-21.20 |
-21.57 |
ESCAMELA |
-24.61 |
-32.03 |
-25.34 |
-22.91 |
|
GOMEZ PALACIO |
-26.45 |
-35.12 |
-24.81 |
-23.45 |
|
GUAMUCHIL |
-26.05 |
-33.07 |
-26.30 |
|
|
GUAYMAS |
-25.51 |
-32.72 |
-24.60 |
-19.55 |
-23.90 |
HERMOSILLO |
-26.10 |
-33.14 |
-25.99 |
-23.97 |
|
HERMOSILLO */ |
-26.71 |
-34.15 |
-24.18 |
|
|
IGUALA |
-30.05 |
-35.56 |
-25.40 |
|
|
IRAPUATO |
-24.97 |
-34.17 |
-23.57 |
-22.61 |
|
JALAPA |
-25.20 |
-32.36 |
-24.89 |
|
|
L. CARDENAS |
-25.27 |
-32.60 |
-23.73 |
-19.39 |
-23.51 |
LA PAZ */ |
-25.54 |
-32.90 |
-25.72 |
-17.69 |
-24.25 |
LEON |
-25.13 |
-34.35 |
-24.83 |
-20.93 |
|
MAGDALENA |
-27.46 |
-34.26 |
-28.23 |
|
|
MAGDALENA */ |
-25.23 |
-32.13 |
-27.38 |
|
|
MANZANILLO |
-26.78 |
-33.81 |
-26.24 |
-23.03 |
-23.73 |
MATEHUALA |
-26.83 |
-35.60 |
-26.96 |
|
|
MAZATLAN |
-25.89 |
-32.83 |
-24.59 |
-21.33 |
-23.93 |
MERIDA |
-25.22 |
-32.49 |
-24.91 |
-22.42 |
-22.54 |
MERIDA */ |
-26.11 |
-33.64 |
-25.62 |
-22.50 |
-23.62 |
MEXICALI */ |
-23.49 |
-30.70 |
-26.40 |
-23.59 |
|
MINATITLAN |
-16.37 |
|
-34.90 |
|
-17.34 |
MONCLOVA |
-25.85 |
-34.29 |
-24.36 |
-22.13 |
|
MONCLOVA */ |
|
|
-16.64 |
-21.60 |
|
MONTERREY S.C. |
-28.87 |
-34.60 |
-23.34 |
-20.34 |
|
MORELIA |
-25.35 |
-34.53 |
-24.70 |
-20.81 |
|
NAVOJOA |
-26.79 |
-33.67 |
-26.57 |
|
|
NOGALES |
-27.94 |
-34.33 |
-28.72 |
|
|
NOGALES */ |
-24.32 |
-31.34 |
-25.45 |
|
|
NUEVO LAREDO |
-27.47 |
-32.24 |
-26.88 |
|
|
NUEVO LAREDO */ |
-23.24 |
-28.30 |
-22.76 |
|
|
OAXACA |
-26.53 |
-33.48 |
-26.46 |
|
|
PACHUCA |
-24.78 |
-33.95 |
-25.80 |
-22.31 |
|
PAJARITOS |
-24.40 |
-31.82 |
-31.15 |
-19.60 |
-25.45 |
PAJARITOS */ |
-15.21 |
-24.23 |
-15.90 |
|
|
PARRAL |
-28.21 |
|
-27.59 |
|
|
PEROTE |
-26.47 |
-33.54 |
-26.99 |
-19.58 |
|
POZA RICA |
-24.19 |
-33.70 |
-24.77 |
-25.60 |
-24.20 |
PROGRESO |
-25.44 |
-32.37 |
-26.35 |
-18.93 |
-24.38 |
PROGRESO */ |
-25.98 |
-33.54 |
-17.10 |
|
|
PUEBLA |
-25.17 |
-32.42 |
-25.59 |
-22.39 |
|
QUERETARO |
-24.70 |
-33.96 |
-24.09 |
-21.39 |
|
REYNOSA |
-24.96 |
-32.51 |
-25.82 |
|
|
REYNOSA */ |
-20.74 |
-28.82 |
-23.68 |
-27.66 |
|
ROSARITO */ |
-22.30 |
-29.75 |
-24.34 |
-21.49 |
-24.60 |
SABINAS |
-26.70 |
-34.92 |
-24.62 |
|
|
SABINAS */ |
-24.07 |
-32.57 |
-25.25 |
|
|
SALAMANCA |
-34.86 |
|
|
|
|
SALINA CRUZ |
-25.27 |
-32.55 |
-25.36 |
-20.46 |
-23.15 |
SALTILLO |
-25.79 |
-34.81 |
-24.16 |
-21.85 |
|
SAN LUIS POTOSI |
-25.19 |
-34.40 |
-24.47 |
-21.75 |
|
SATELITE NORTE |
-27.65 |
-33.52 |
-24.00 |
|
|
SATELITE ORIENTE |
-27.64 |
-33.52 |
-24.09 |
|
|
SATELITE SUR |
-27.62 |
-33.47 |
-23.12 |
-17.88 |
|
TAPACHULA |
-27.29 |
-34.13 |
-27.49 |
|
-26.17 |
TAPACHULA */ |
-26.06 |
-33.32 |
-25.63 |
|
|
TEHUACAN |
-25.97 |
-33.16 |
-26.51 |
|
|
TEPIC |
-30.46 |
-35.83 |
-27.06 |
|
|
TIERRA BLANCA |
-24.88 |
-32.24 |
-24.44 |
-32.71 |
|
TOLUCA |
-24.80 |
-34.10 |
-24.60 |
-21.41 |
|
TOPOLOBAMPO |
-25.66 |
-32.77 |
-24.68 |
-19.61 |
-24.14 |
TULA |
-24.54 |
-31.65 |
-23.52 |
-18.27 |
|
TUXTLA GUTIERREZ |
-27.78 |
-34.34 |
-27.67 |
-23.09 |
|
TUXTLA GUTIERREZ */ |
-27.94 |
-35.05 |
-27.58 |
|
|
URUAPAN |
-26.34 |
-35.39 |
-26.18 |
|
|
VERACRUZ |
-24.35 |
-31.59 |
-24.19 |
-20.76 |
-19.82 |
VILLAHERMOSA |
-24.87 |
-32.06 |
-26.97 |
-21.21 |
-18.28 |
VILLAHERMOSA */ |
-28.00 |
-35.24 |
-28.23 |
|
-16.80 |
ZACATECAS |
-26.03 |
|
-26.43 |
-21.14 |
|
ZAMORA |
-28.84 |
-34.68 |
-25.32 |
|
|
ZAPOPAN |
-28.52 |
-34.37 |
-24.41 |
-23.24 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 8 de octubre 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.