Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de marzo 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 marzo de 2013, 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 |
-23.49 |
-30.12 |
-20.95 |
-17.10 |
|
AGUASCALIENTES |
-23.57 |
-31.80 |
-22.24 |
-18.57 |
|
AZCAPOTZALCO |
-22.26 |
-30.40 |
-19.81 |
-17.25 |
|
CADEREYTA |
-23.79 |
-24.78 |
-18.91 |
-17.84 |
|
CADEREYTA*/ |
-24.21 |
|
-18.36 |
-11.52 |
|
CAMPECHE |
-24.89 |
-30.69 |
-25.67 |
-16.10 |
-21.80 |
CAMPECHE */ |
-25.05 |
-31.75 |
-22.81 |
-19.34 |
-21.97 |
CD. JUAREZ |
-26.68 |
-32.61 |
-25.46 |
-17.09 |
|
CD. JUAREZ */ |
-25.93 |
-30.51 |
-21.94 |
-16.15 |
|
CD. MADERO |
-22.48 |
-30.78 |
-20.82 |
-16.72 |
-23.99 |
CD. MANTE |
-23.46 |
-31.36 |
-21.80 |
|
|
CD. OBREGON |
-23.76 |
-30.26 |
-21.38 |
-17.26 |
|
CD. VALLES |
-23.39 |
-31.80 |
-21.41 |
|
|
CD. VICTORIA |
-22.94 |
-30.98 |
-21.62 |
-13.77 |
|
CELAYA |
-22.82 |
-31.07 |
-20.06 |
|
|
CHIHUAHUA |
-25.82 |
-31.94 |
-24.19 |
-21.04 |
|
CHIHUAHUA */ |
-27.92 |
-32.45 |
-23.30 |
|
|
COLIMA |
-24.04 |
-30.47 |
-22.40 |
|
|
CUAUTLA |
-23.71 |
-31.70 |
-22.18 |
-18.34 |
|
CUERNAVACA |
-22.65 |
-30.79 |
-21.95 |
|
|
CULIACAN |
-24.05 |
-30.50 |
-21.99 |
-19.41 |
|
DURANGO |
-25.23 |
-33.25 |
-22.60 |
-18.96 |
|
EL CASTILLO |
-23.30 |
-31.36 |
-19.95 |
-16.81 |
|
ENSENADA */ |
-22.96 |
-30.02 |
-19.97 |
-17.15 |
-23.47 |
ESCAMELA |
-22.79 |
-29.54 |
-21.16 |
-18.54 |
|
GOMEZ PALACIO |
-24.58 |
-32.09 |
-21.14 |
-19.46 |
|
GUAMUCHIL |
-24.05 |
-30.44 |
-23.22 |
|
|
GUAYMAS |
-23.50 |
-30.03 |
-21.45 |
-17.69 |
-19.66 |
HERMOSILLO |
-24.01 |
-30.47 |
-22.67 |
-19.69 |
|
HERMOSILLO */ |
-24.31 |
-31.28 |
-20.01 |
|
|
IGUALA |
-24.25 |
-32.12 |
-21.52 |
|
|
IRAPUATO |
-22.99 |
-31.15 |
-19.78 |
-15.36 |
|
JALAPA |
-23.15 |
-29.79 |
-20.80 |
|
|
L. CARDENAS |
-23.37 |
-30.04 |
-20.20 |
-15.38 |
-18.39 |
LA PAZ */ |
-23.32 |
-30.12 |
-21.45 |
-13.59 |
-21.24 |
LEON |
-23.20 |
-31.26 |
-20.99 |
-16.79 |
|
MAGDALENA |
-25.38 |
-31.62 |
-24.37 |
|
|
MAGDALENA */ |
-24.25 |
-29.34 |
-22.76 |
|
|
MANZANILLO |
-24.71 |
-31.14 |
-22.25 |
-17.62 |
10.02 |
MATEHUALA |
-24.90 |
-32.52 |
-23.22 |
|
|
MAZATLAN |
-24.03 |
-30.30 |
-21.15 |
-17.34 |
-19.93 |
MERIDA |
-23.00 |
-29.70 |
-20.76 |
-18.48 |
-21.24 |
MERIDA */ |
-23.71 |
-30.65 |
-21.41 |
-17.81 |
-21.25 |
MEXICALI */ |
-21.51 |
-27.86 |
-22.17 |
-19.25 |
|
MINATITLAN |
-14.39 |
|
-31.70 |
|
-13.18 |
MONCLOVA |
-23.93 |
-31.33 |
-20.54 |
-17.88 |
|
MONCLOVA */ |
|
|
-12.72 |
-17.77 |
|
MONTERREY S.C. |
-23.59 |
-31.57 |
-19.86 |
-16.84 |
|
MORELIA |
-23.43 |
-31.43 |
-20.99 |
-16.97 |
|
NAVOJOA |
-24.77 |
-31.06 |
-22.75 |
|
|
NOGALES |
-26.77 |
-31.82 |
-24.84 |
|
|
NOGALES */ |
-23.57 |
-29.24 |
-21.85 |
|
|
NUEVO LAREDO |
-25.54 |
-29.68 |
-23.36 |
|
|
NUEVO LAREDO */ |
-21.99 |
-25.68 |
-18.61 |
|
|
OAXACA |
-24.60 |
-30.93 |
-22.68 |
|
|
PACHUCA |
-22.85 |
-30.88 |
-21.95 |
-18.30 |
|
PAJARITOS |
-22.56 |
-29.41 |
-27.31 |
-14.59 |
-22.23 |
PAJARITOS */ |
-13.06 |
-21.24 |
-11.58 |
|
|
PARRAL |
-26.24 |
-25.33 |
-24.24 |
|
|
PEROTE |
-24.44 |
-30.88 |
-23.19 |
-15.73 |
|
POZA RICA |
-22.42 |
-30.58 |
-19.14 |
-22.20 |
-20.35 |
PROGRESO |
-23.06 |
-29.49 |
-21.93 |
-14.43 |
-19.73 |
PROGRESO */ |
-23.42 |
-21.80 |
-12.29 |
|
|
PUEBLA |
-23.27 |
-29.85 |
-21.85 |
-18.75 |
|
QUERETARO |
-22.85 |
-30.91 |
-20.19 |
-17.42 |
|
REYNOSA |
-23.16 |
-30.11 |
-22.12 |
|
|
REYNOSA */ |
-20.04 |
-26.39 |
-19.83 |
-23.92 |
|
ROSARITO */ |
-20.08 |
-26.91 |
-20.17 |
-17.04 |
-21.08 |
SABINAS |
-24.99 |
-31.92 |
-20.81 |
|
|
SABINAS */ |
-22.73 |
-29.36 |
-21.30 |
|
|
SALAMANCA |
-33.34 |
|
|
|
|
SALINA CRUZ |
-23.43 |
-30.03 |
-21.39 |
-16.59 |
-18.01 |
SALTILLO |
-23.89 |
-31.78 |
-20.53 |
-17.36 |
|
SAN LUIS POTOSI |
-23.30 |
-31.35 |
-20.43 |
-17.75 |
|
SATELITE NORTE |
-22.28 |
-30.47 |
-20.19 |
|
|
SATELITE ORIENTE |
-22.26 |
-30.45 |
-20.26 |
|
|
SATELITE SUR |
-22.24 |
-30.42 |
-19.21 |
-13.80 |
|
TAPACHULA |
-25.36 |
-31.54 |
-23.69 |
|
-21.85 |
TAPACHULA */ |
-23.93 |
-30.61 |
-21.68 |
|
|
TEHUACAN |
-24.08 |
-30.62 |
-22.68 |
|
|
TEPIC |
-25.25 |
-32.81 |
-23.21 |
|
|
TIERRA BLANCA |
-23.10 |
-29.66 |
-20.64 |
-29.17 |
|
TOLUCA |
-22.94 |
-31.04 |
-20.75 |
-17.22 |
|
TOPOLOBAMPO |
-23.68 |
-30.14 |
-20.56 |
-17.96 |
-20.55 |
TULA |
-22.69 |
-28.65 |
-19.30 |
-17.02 |
|
TUXTLA GUTIERREZ |
-25.83 |
-31.80 |
-23.79 |
-17.35 |
|
TUXTLA GUTIERREZ */ |
-25.78 |
-32.44 |
-23.62 |
|
|
URUAPAN |
-24.42 |
-32.30 |
-22.47 |
|
|
VERACRUZ |
-22.61 |
-29.05 |
-20.61 |
-17.27 |
-16.11 |
VILLAHERMOSA |
-22.95 |
-29.45 |
-24.40 |
-17.92 |
-14.14 |
VILLAHERMOSA */ |
-13.61 |
-21.68 |
-12.87 |
|
-12.46 |
ZACATECAS |
-24.07 |
|
-22.40 |
-19.57 |
|
ZAMORA |
-23.51 |
-31.53 |
-21.48 |
|
|
ZAPOPAN |
-23.18 |
-31.33 |
-20.90 |
-19.13 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 20 de marzo 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.