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 2013. |
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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 2013, por agencia y producto:
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% |
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|
AGENCIA DE VENTAS |
GASOLINA PEMEX MAGNA |
GASOLINA PREMIUM |
PEMEX DIESEL |
DIESEL INDUSTRIAL BAJO AZUFRE |
DIESEL MARINO ESPECIAL |
|
ACAPULCO |
-12.42 |
-18.84 |
-17.48 |
-13.50 |
|
|
AGUASCALIENTES |
-12.51 |
-21.54 |
-18.67 |
-15.02 |
|
|
AZCAPOTZALCO |
-12.14 |
-19.74 |
-15.86 |
-13.31 |
|
|
CADEREYTA |
-12.79 |
|
-15.24 |
-14.06 |
|
|
CADEREYTA*/ |
-17.21 |
|
-14.79 |
-7.62 |
|
|
CAMPECHE |
-15.36 |
-19.82 |
-24.28 |
-12.45 |
-18.90 |
|
CAMPECHE */ |
-14.68 |
-21.29 |
-20.34 |
-10.36 |
-9.19 |
|
CD. JUAREZ |
-17.32 |
-22.20 |
-22.99 |
-19.98 |
|
|
CD. JUAREZ */ |
-11.72 |
-16.86 |
-18.64 |
-12.12 |
|
|
CD. MADERO |
-11.01 |
-20.10 |
-17.34 |
-12.48 |
-19.18 |
|
CD. MANTE |
-12.39 |
-21.09 |
-18.39 |
|
|
|
CD. OBREGON |
-12.90 |
-19.20 |
-18.10 |
-13.40 |
|
|
CD. VALLES |
-12.18 |
-21.42 |
-17.75 |
|
|
|
CD. VICTORIA |
-11.49 |
-20.43 |
-18.09 |
-9.96 |
|
|
CELAYA |
-11.53 |
-20.52 |
-16.76 |
-13.75 |
|
|
CHIHUAHUA |
-15.48 |
-21.40 |
-20.90 |
-17.73 |
|
|
CHIHUAHUA */ |
-13.21 |
-18.59 |
-20.07 |
|
|
|
COLIMA |
-13.26 |
-19.52 |
-19.05 |
|
|
|
CUAUTLA |
-13.90 |
-21.39 |
-18.85 |
-15.06 |
|
|
CUERNAVACA |
-12.69 |
-20.22 |
-18.55 |
|
|
|
CULIACAN |
-13.27 |
-19.56 |
-18.69 |
-16.03 |
|
|
DURANGO |
-14.70 |
-23.49 |
-19.18 |
-15.97 |
|
|
EL CASTILLO |
-13.41 |
-20.93 |
-16.25 |
-13.21 |
|
|
ENSENADA */ |
-12.16 |
-19.02 |
-16.55 |
-13.52 |
-15.56 |
|
ESCAMELA |
-11.50 |
-18.05 |
-18.20 |
-15.11 |
|
|
GOMEZ PALACIO |
-13.73 |
-21.94 |
-17.77 |
-16.86 |
|
|
GUAMUCHIL |
-13.14 |
-19.37 |
-19.82 |
|
|
|
GUAYMAS |
-12.88 |
-18.87 |
-18.32 |
-13.78 |
-14.88 |
|
HERMOSILLO |
-13.25 |
-19.50 |
-19.30 |
-15.62 |
|
|
HERMOSILLO */ |
-13.57 |
-20.46 |
-17.03 |
|
|
|
IGUALA |
-14.64 |
-21.87 |
-18.20 |
|
|
|
IRAPUATO |
-12.01 |
-20.65 |
-16.47 |
-10.65 |
|
|
JALAPA |
-12.16 |
-18.49 |
-17.29 |
|
|
|
L. CARDENAS |
-12.22 |
-18.74 |
-16.64 |
-12.63 |
-13.39 |
|
LA PAZ */ |
-12.42 |
-19.06 |
-18.34 |
-9.71 |
-15.76 |
|
LEON |
-12.06 |
-20.84 |
-17.39 |
-12.94 |
|
|
MAGDALENA |
-15.06 |
-20.86 |
-21.18 |
|
|
|
MAGDALENA */ |
-12.34 |
-18.87 |
-19.56 |
|
|
|
MANZANILLO |
-14.20 |
-20.41 |
-19.08 |
-15.59 |
-12.90 |
|
MATEHUALA |
-14.23 |
-22.41 |
-19.81 |
|
|
|
MAZATLAN |
-13.14 |
-19.07 |
-17.80 |
-13.35 |
-15.07 |
|
MERIDA |
-12.27 |
-18.83 |
-17.22 |
-14.92 |
-16.96 |
|
MERIDA */ |
-12.83 |
-19.67 |
-18.00 |
-14.27 |
-18.22 |
|
MEXICALI */ |
-10.15 |
-16.53 |
-18.78 |
-15.96 |
|
|
MINATITLAN |
-13.85 |
|
-27.92 |
|
-9.28 |
|
MONCLOVA |
-13.14 |
-20.93 |
-17.55 |
-14.42 |
|
|
MONCLOVA */ |
|
|
-8.95 |
-14.21 |
|
|
MONTERREY S.C. |
-13.84 |
-21.30 |
-16.14 |
-13.40 |
|
|
MORELIA |
-12.32 |
-21.05 |
-17.42 |
-13.03 |
|
|
NAVOJOA |
-14.10 |
-20.20 |
-19.30 |
|
|
|
NOGALES |
-15.48 |
-21.24 |
-21.89 |
|
|
|
NOGALES */ |
-11.31 |
-17.66 |
-18.31 |
|
|
|
NUEVO LAREDO |
-15.10 |
-18.27 |
-19.75 |
|
|
|
NUEVO LAREDO */ |
-10.71 |
-13.62 |
-15.02 |
|
|
|
OAXACA |
-13.84 |
-19.96 |
-19.31 |
|
|
|
PACHUCA |
-11.53 |
-20.33 |
-18.20 |
|
|
|
PAJARITOS |
-11.25 |
-17.95 |
-24.60 |
-11.42 |
-18.07 |
|
PAJARITOS */ |
-0.33 |
-8.47 |
-7.65 |
|
|
|
PARRAL |
-16.05 |
|
-20.97 |
|
|
|
PEROTE |
-13.67 |
-19.90 |
-19.79 |
-12.14 |
|
|
POZA RICA |
-10.92 |
-19.92 |
-17.75 |
-19.93 |
-16.94 |
|
PROGRESO |
-12.37 |
-18.82 |
-18.24 |
-10.61 |
-16.32 |
|
PROGRESO */ |
-12.57 |
-19.19 |
-18.44 |
|
|
|
PUEBLA |
-12.15 |
-18.55 |
-18.29 |
-15.05 |
|
|
QUERETARO |
-11.58 |
-20.38 |
-16.54 |
-13.66 |
|
|
REYNOSA |
-11.67 |
-18.90 |
-18.25 |
|
|
|
REYNOSA */ |
-8.58 |
-14.62 |
-16.27 |
-20.36 |
|
|
ROSARITO */ |
-8.72 |
-15.35 |
-16.73 |
-13.56 |
-16.37 |
|
SABINAS |
-14.29 |
-21.72 |
-17.41 |
|
|
|
SABINAS */ |
-11.51 |
-18.88 |
-18.13 |
|
|
|
SALAMANCA |
-22.88 |
|
|
|
|
|
SALINA CRUZ |
-12.15 |
-18.71 |
-17.82 |
-12.47 |
-12.31 |
|
SALTILLO |
-13.07 |
-21.57 |
-17.20 |
-14.00 |
|
|
SAN LUIS POTOSI |
-12.22 |
-20.97 |
-17.16 |
-14.06 |
|
|
SATELITE NORTE |
-12.15 |
-19.78 |
-16.57 |
|
|
|
SATELITE ORIENTE |
-12.14 |
-19.81 |
-16.66 |
|
|
|
SATELITE SUR |
-12.13 |
-19.75 |
-15.66 |
-9.52 |
|
|
TAPACHULA |
-14.84 |
-20.89 |
-20.34 |
|
-17.78 |
|
TAPACHULA */ |
-13.28 |
-19.74 |
-18.33 |
|
|
|
TEHUACAN |
-13.21 |
-19.62 |
-19.40 |
|
|
|
TEPIC |
-15.89 |
-22.82 |
-19.81 |
|
|
|
TIERRA BLANCA |
-11.77 |
-18.26 |
-17.65 |
-26.05 |
|
|
TOLUCA |
-11.70 |
-20.55 |
-17.24 |
-13.50 |
|
|
TOPOLOBAMPO |
-12.82 |
-18.95 |
-16.95 |
-14.48 |
-14.32 |
|
TULA |
-11.30 |
-17.94 |
-16.64 |
-12.06 |
|
|
TUXTLA GUTIERREZ |
-15.48 |
-21.19 |
-20.53 |
-14.05 |
|
|
TUXTLA GUTIERREZ */ |
-15.42 |
-21.90 |
-20.33 |
|
|
|
URUAPAN |
-13.60 |
-22.20 |
-18.98 |
|
|
|
VERACRUZ |
-11.10 |
-17.43 |
-16.91 |
-13.93 |
-12.63 |
|
VILLAHERMOSA |
-11.67 |
-17.98 |
-20.36 |
-14.44 |
-10.36 |
|
VILLAHERMOSA */ |
-1.08 |
-9.08 |
-9.14 |
|
-8.65 |
|
ZACATECAS |
-13.19 |
|
-18.97 |
-11.53 |
|
|
ZAMORA |
-13.65 |
-21.17 |
-17.91 |
|
|
|
ZAPOPAN |
-13.28 |
-20.86 |
-17.19 |
-15.18 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 31 de enero de 2013.- 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,Miguel Messmacher Linartas.- Rúbrica.
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