Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de abril de 2013. |
||
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 abril de 2013, por agencia y producto:
|
% |
|||||
|
AGENCIA DE VENTAS |
GASOLINA PEMEX MAGNA |
GASOLINA PREMIUM |
PEMEX DIESEL |
DIESEL INDUSTRIAL BAJO AZUFRE |
DIESEL MARINO ESPECIAL |
|
ACAPULCO |
-18.21 |
-24.99 |
-14.24 |
-10.09 |
|
|
AGUASCALIENTES |
-18.30 |
-29.64 |
-15.73 |
-11.92 |
|
|
AZCAPOTZALCO |
-20.07 |
-28.08 |
-12.73 |
-10.09 |
|
|
CADEREYTA |
-18.54 |
-22.65 |
-11.96 |
-10.93 |
|
|
CADEREYTA*/ |
-21.19 |
|
-11.68 |
-4.34 |
|
|
CAMPECHE |
-19.65 |
-25.78 |
-19.03 |
-9.03 |
-15.83 |
|
CAMPECHE */ |
-19.88 |
-26.85 |
-16.72 |
-7.05 |
-5.99 |
|
CD. JUAREZ |
-24.42 |
-27.98 |
-20.09 |
-12.09 |
|
|
CD. JUAREZ */ |
-18.73 |
-22.85 |
-15.50 |
-9.03 |
|
|
CD. MADERO |
-17.01 |
-28.59 |
-14.17 |
-9.35 |
-17.12 |
|
CD. MANTE |
-18.20 |
-29.27 |
-15.32 |
|
|
|
CD. OBREGON |
-18.53 |
-25.21 |
-14.80 |
-10.31 |
|
|
CD. VALLES |
-18.07 |
-29.64 |
-14.77 |
|
|
|
CD. VICTORIA |
-17.56 |
-28.88 |
-14.93 |
-6.83 |
|
|
CELAYA |
-17.45 |
-28.85 |
-13.34 |
-11.50 |
|
|
CHIHUAHUA |
-20.78 |
-27.05 |
-17.98 |
-14.62 |
|
|
CHIHUAHUA */ |
-17.82 |
-24.29 |
-16.92 |
|
|
|
COLIMA |
-18.84 |
-25.48 |
-16.02 |
|
|
|
CUAUTLA |
-21.54 |
-29.54 |
-15.86 |
-11.61 |
|
|
CUERNAVACA |
-20.45 |
-28.61 |
-15.46 |
|
|
|
CULIACAN |
-18.86 |
-25.47 |
-16.24 |
-12.87 |
|
|
DURANGO |
-20.18 |
-31.19 |
-16.23 |
-12.53 |
|
|
EL CASTILLO |
-21.16 |
-29.17 |
-13.16 |
-9.94 |
|
|
ENSENADA */ |
-17.69 |
-24.84 |
-13.12 |
-10.28 |
-15.09 |
|
ESCAMELA |
-17.40 |
-24.31 |
-14.54 |
-11.61 |
|
|
GOMEZ PALACIO |
-19.35 |
-30.00 |
-14.62 |
-12.61 |
|
|
GUAMUCHIL |
-18.77 |
-25.37 |
-16.78 |
|
|
|
GUAYMAS |
-18.19 |
-24.92 |
-14.90 |
-9.98 |
-12.17 |
|
HERMOSILLO |
-18.82 |
-25.42 |
-16.17 |
-13.19 |
|
|
HERMOSILLO */ |
-19.10 |
-26.31 |
-13.50 |
|
|
|
IGUALA |
-22.10 |
-29.97 |
-15.12 |
|
|
|
IRAPUATO |
-17.69 |
-28.96 |
-13.09 |
-7.42 |
|
|
JALAPA |
-17.85 |
-24.69 |
-14.25 |
|
|
|
L. CARDENAS |
-18.02 |
-24.94 |
-13.85 |
-8.56 |
-10.57 |
|
LA PAZ */ |
-18.00 |
-25.00 |
-14.87 |
-6.26 |
-12.77 |
|
LEON |
-17.89 |
-29.10 |
-14.29 |
-9.70 |
|
|
MAGDALENA |
-20.31 |
-26.66 |
-18.25 |
|
|
|
MAGDALENA */ |
-17.81 |
-24.35 |
-16.46 |
|
|
|
MANZANILLO |
-19.82 |
-26.33 |
-16.31 |
-10.11 |
-7.21 |
|
MATEHUALA |
-19.79 |
-30.41 |
-16.86 |
|
|
|
MAZATLAN |
-18.80 |
-25.18 |
-14.25 |
-11.07 |
-11.66 |
|
MERIDA |
-17.97 |
-25.06 |
-14.23 |
-10.81 |
-15.36 |
|
MERIDA */ |
-18.36 |
-25.48 |
-14.51 |
-10.82 |
-14.16 |
|
MEXICALI */ |
-15.90 |
-22.73 |
-15.83 |
-12.79 |
|
|
MINATITLAN |
-8.70 |
|
-25.83 |
|
-6.18 |
|
MONCLOVA |
-18.77 |
-29.15 |
-13.92 |
-11.23 |
|
|
MONCLOVA */ |
|
|
-5.72 |
-10.80 |
|
|
MONTERREY S.C. |
-21.44 |
-29.44 |
-13.10 |
-9.71 |
|
|
MORELIA |
-18.15 |
-29.31 |
-14.31 |
-9.63 |
|
|
NAVOJOA |
-19.55 |
-26.04 |
-16.18 |
|
|
|
NOGALES |
-20.71 |
-26.82 |
-18.68 |
|
|
|
NOGALES */ |
-16.81 |
-23.41 |
-15.54 |
|
|
|
NUEVO LAREDO |
-20.50 |
-24.48 |
-16.75 |
|
|
|
NUEVO LAREDO */ |
-15.92 |
-20.28 |
-11.85 |
|
|
|
OAXACA |
-19.45 |
-25.95 |
-16.40 |
|
|
|
PACHUCA |
-17.47 |
-28.71 |
-15.41 |
-11.35 |
|
|
PAJARITOS |
-17.20 |
-24.24 |
-20.40 |
-7.67 |
-15.15 |
|
PAJARITOS */ |
-7.25 |
-25.17 |
-4.42 |
|
|
|
PARRAL |
-21.27 |
-20.23 |
-17.97 |
|
|
|
PEROTE |
-19.32 |
-25.93 |
-16.86 |
-9.08 |
|
|
POZA RICA |
-17.02 |
-28.39 |
-13.79 |
-15.17 |
-13.34 |
|
PROGRESO |
-18.44 |
-24.56 |
-15.42 |
-7.28 |
-13.35 |
|
PROGRESO */ |
-18.10 |
-16.28 |
-5.22 |
|
|
|
PUEBLA |
-17.97 |
-24.75 |
-15.33 |
-12.12 |
|
|
QUERETARO |
-17.50 |
-28.72 |
-13.38 |
-10.42 |
|
|
REYNOSA |
-17.84 |
-24.95 |
-15.48 |
|
|
|
REYNOSA */ |
-13.24 |
-20.87 |
-13.05 |
-17.37 |
|
|
ROSARITO */ |
-14.60 |
-21.60 |
-13.61 |
-10.14 |
-14.62 |
|
SABINAS |
-19.70 |
-29.83 |
-14.33 |
|
|
|
SABINAS */ |
-16.64 |
-27.17 |
-14.75 |
|
|
|
SALAMANCA |
-28.94 |
|
|
|
|
|
SALINA CRUZ |
-18.01 |
-24.89 |
-14.73 |
-9.36 |
-9.18 |
|
SALTILLO |
-18.65 |
-29.63 |
-13.99 |
-11.32 |
|
|
SAN LUIS POTOSI |
-18.02 |
-29.18 |
-13.94 |
-10.83 |
|
|
SATELITE NORTE |
-20.09 |
-28.29 |
-13.50 |
|
|
|
SATELITE ORIENTE |
-20.07 |
-28.29 |
-13.57 |
|
|
|
SATELITE SUR |
-20.06 |
-28.24 |
-12.48 |
-6.38 |
|
|
TAPACHULA |
-20.25 |
-26.60 |
-17.40 |
|
-14.84 |
|
TAPACHULA */ |
-18.74 |
-25.57 |
-15.23 |
|
|
|
TEHUACAN |
-18.86 |
-25.62 |
-16.31 |
|
|
|
TEPIC |
-23.13 |
-30.67 |
-16.92 |
|
|
|
TIERRA BLANCA |
-17.74 |
-24.48 |
-14.10 |
-23.30 |
|
|
TOLUCA |
-17.61 |
-28.88 |
-14.15 |
-10.33 |
|
|
TOPOLOBAMPO |
-18.46 |
-25.03 |
-14.15 |
-10.67 |
-12.19 |
|
TULA |
-17.26 |
-24.97 |
-13.13 |
-9.85 |
|
|
TUXTLA GUTIERREZ |
-20.82 |
-26.94 |
-17.60 |
-10.62 |
|
|
TUXTLA GUTIERREZ */ |
-20.71 |
-27.56 |
-17.37 |
|
|
|
URUAPAN |
-19.24 |
-30.18 |
-16.03 |
|
|
|
VERACRUZ |
-17.08 |
-23.82 |
-13.81 |
-11.39 |
-9.49 |
|
VILLAHERMOSA |
-17.64 |
-24.33 |
-17.67 |
-11.20 |
-7.27 |
|
VILLAHERMOSA */ |
-18.79 |
-16.14 |
-5.89 |
|
-5.44 |
|
ZACATECAS |
-18.87 |
-22.88 |
-16.08 |
-12.79 |
|
|
ZAMORA |
-21.35 |
-29.40 |
-14.92 |
|
|
|
ZAPOPAN |
-21.02 |
-29.09 |
-13.98 |
-12.21 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 19 de abril 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.
|
|
|
