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 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 mayo 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 |
-8.31 |
-18.38 |
-7.95 |
-3.50 |
|
AGUASCALIENTES |
-8.39 |
-21.98 |
-9.64 |
-5.58 |
|
AZCAPOTZALCO |
-11.19 |
-20.07 |
-6.47 |
-3.53 |
|
CADEREYTA |
-8.67 |
-14.00 |
-5.46 |
-4.33 |
|
CADEREYTA*/ |
-13.58 |
|
-4.98 |
2.86 |
|
CAMPECHE |
-9.81 |
-19.24 |
-12.26 |
-2.22 |
-9.46 |
CAMPECHE */ |
-10.15 |
-20.45 |
-11.00 |
-0.15 |
1.23 |
CD. JUAREZ |
-16.78 |
-21.78 |
-14.38 |
-5.29 |
|
CD. JUAREZ */ |
-11.30 |
-16.30 |
-9.32 |
-2.33 |
|
CD. MADERO |
-6.84 |
-20.68 |
-10.07 |
-3.07 |
-9.92 |
CD. MANTE |
-8.39 |
-21.63 |
-9.25 |
|
|
CD. OBREGON |
-8.72 |
-18.63 |
-8.59 |
-3.21 |
|
CD. VALLES |
-8.10 |
-22.01 |
-8.51 |
|
|
CD. VICTORIA |
-7.51 |
-21.04 |
-8.71 |
0.14 |
|
CELAYA |
-7.42 |
-21.02 |
-7.16 |
-4.80 |
|
CHIHUAHUA |
-11.32 |
-20.74 |
-11.98 |
-8.34 |
|
CHIHUAHUA */ |
-9.75 |
-18.24 |
-10.90 |
|
|
COLIMA |
-9.15 |
-18.97 |
-9.97 |
|
|
CUAUTLA |
-12.99 |
-21.80 |
-9.94 |
-5.50 |
|
CUERNAVACA |
-11.70 |
-20.74 |
-9.20 |
|
|
CULIACAN |
-9.09 |
-18.93 |
-9.79 |
-6.88 |
|
DURANGO |
-10.60 |
-23.90 |
-10.17 |
-7.02 |
|
EL CASTILLO |
-12.50 |
-21.40 |
-6.68 |
-3.27 |
|
ENSENADA */ |
-7.84 |
-18.27 |
-7.00 |
-3.87 |
-3.18 |
ESCAMELA |
-7.37 |
-17.57 |
-8.33 |
-4.85 |
|
GOMEZ PALACIO |
-9.80 |
-22.33 |
-8.38 |
-6.46 |
|
GUAMUCHIL |
-8.99 |
-18.84 |
-10.82 |
|
|
GUAYMAS |
-8.30 |
-18.27 |
-8.04 |
-3.77 |
-6.18 |
HERMOSILLO |
-9.05 |
-18.87 |
-10.08 |
-6.63 |
|
HERMOSILLO */ |
-9.32 |
-19.75 |
-7.10 |
|
|
IGUALA |
-13.64 |
-22.37 |
-9.20 |
|
|
IRAPUATO |
-7.65 |
-21.12 |
-6.76 |
-0.61 |
|
JALAPA |
-7.96 |
-18.06 |
-8.03 |
|
|
L. CARDENAS |
-8.08 |
-18.25 |
-7.23 |
-1.35 |
-3.98 |
LA PAZ */ |
-7.99 |
-18.31 |
-8.55 |
0.38 |
-6.71 |
LEON |
-7.91 |
-21.31 |
-8.01 |
-3.45 |
|
MAGDALENA |
-10.97 |
-20.34 |
-12.52 |
|
|
MAGDALENA */ |
-8.14 |
-17.79 |
-10.63 |
|
|
MANZANILLO |
-10.20 |
-19.81 |
-10.42 |
-5.21 |
-2.69 |
MATEHUALA |
-10.35 |
-22.98 |
-11.03 |
|
|
MAZATLAN |
-9.08 |
-18.87 |
-8.60 |
-4.25 |
-5.64 |
MERIDA |
-7.85 |
-18.29 |
-7.76 |
-4.91 |
-11.88 |
MERIDA */ |
-8.37 |
-18.82 |
-8.45 |
-4.27 |
-9.83 |
MEXICALI */ |
-5.81 |
-15.92 |
-9.77 |
-4.77 |
|
MINATITLAN |
2.73 |
|
-20.28 |
|
1.07 |
MONCLOVA |
-8.99 |
-21.38 |
-7.86 |
-5.08 |
|
MONCLOVA */ |
|
|
1.29 |
-4.37 |
|
MONTERREY S.C. |
-12.81 |
-21.72 |
-6.76 |
-3.07 |
|
MORELIA |
-8.22 |
-21.55 |
-8.07 |
-3.27 |
|
NAVOJOA |
-10.02 |
-19.70 |
-10.15 |
|
|
NOGALES |
-11.53 |
-20.76 |
-13.25 |
|
|
NOGALES */ |
-7.14 |
-16.89 |
-9.20 |
|
|
NUEVO LAREDO |
-11.05 |
-17.99 |
-10.77 |
|
|
NUEVO LAREDO */ |
-6.82 |
-13.25 |
-5.48 |
|
|
OAXACA |
-10.01 |
-19.52 |
-10.42 |
|
|
PACHUCA |
-7.42 |
-20.91 |
-9.33 |
-4.97 |
|
PAJARITOS |
-7.00 |
-17.36 |
-15.32 |
-0.95 |
-9.41 |
PAJARITOS */ |
4.40 |
-7.90 |
2.78 |
|
|
PARRAL |
-12.12 |
-13.23 |
-12.20 |
|
|
PEROTE |
-9.75 |
-19.47 |
-10.96 |
-2.49 |
|
POZA RICA |
-6.79 |
-20.51 |
-7.42 |
-9.67 |
-6.66 |
PROGRESO |
-8.52 |
-17.65 |
-9.21 |
-0.45 |
-6.59 |
PROGRESO */ |
-8.05 |
-19.31 |
1.88 |
|
|
PUEBLA |
-8.02 |
-18.05 |
-9.20 |
-5.68 |
|
QUERETARO |
-7.43 |
-20.88 |
-6.93 |
-3.77 |
|
REYNOSA |
-7.89 |
-18.63 |
-9.15 |
|
|
REYNOSA */ |
-5.38 |
-14.28 |
-6.68 |
-11.43 |
|
ROSARITO */ |
-4.28 |
-14.72 |
-7.18 |
-3.46 |
-6.86 |
SABINAS |
-10.26 |
-22.16 |
-7.98 |
|
|
SABINAS */ |
-7.59 |
-19.28 |
-8.75 |
|
|
SALAMANCA |
-20.10 |
|
|
|
|
SALINA CRUZ |
-7.96 |
-18.22 |
-8.38 |
-2.76 |
-4.29 |
SALTILLO |
-8.85 |
-22.00 |
-7.79 |
-3.75 |
|
SAN LUIS POTOSI |
-8.07 |
-21.46 |
-7.83 |
-4.37 |
|
SATELITE NORTE |
-11.23 |
-20.35 |
-7.14 |
|
|
SATELITE ORIENTE |
-11.21 |
-20.35 |
-7.18 |
|
|
SATELITE SUR |
-11.19 |
-20.27 |
-5.95 |
0.15 |
|
TAPACHULA |
-10.99 |
-20.34 |
-11.49 |
|
-8.72 |
TAPACHULA */ |
-9.20 |
-19.17 |
-9.18 |
|
|
TEHUACAN |
-9.16 |
-19.13 |
-10.44 |
|
|
TEPIC |
-14.95 |
-23.29 |
-11.00 |
|
|
TIERRA BLANCA |
-7.59 |
-17.82 |
-7.78 |
-17.69 |
|
TOLUCA |
-7.56 |
-21.06 |
-7.94 |
-3.83 |
|
TOPOLOBAMPO |
-8.61 |
-18.40 |
-7.64 |
-3.19 |
-6.29 |
TULA |
-7.07 |
-16.65 |
-6.52 |
-0.93 |
|
TUXTLA GUTIERREZ |
-11.60 |
-20.71 |
-11.85 |
-4.51 |
|
TUXTLA GUTIERREZ */ |
-11.49 |
-21.28 |
-11.60 |
|
|
URUAPAN |
-9.59 |
-22.60 |
-9.98 |
|
|
VERACRUZ |
-6.75 |
-17.02 |
-7.53 |
-3.68 |
-2.69 |
VILLAHERMOSA |
-7.67 |
-17.60 |
-11.90 |
-4.80 |
-0.16 |
VILLAHERMOSA */ |
-10.47 |
-8.46 |
1.05 |
|
1.85 |
ZACATECAS |
-9.00 |
-14.28 |
-9.75 |
-6.54 |
|
ZAMORA |
-12.69 |
-21.65 |
-8.67 |
|
|
ZAPOPAN |
-12.46 |
-21.40 |
-7.72 |
-5.83 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 21 de mayo 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.