Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de noviembre 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 noviembre 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 |
-4.33 |
-11.70 |
-9.08 |
-5.36 |
|
AGUASCALIENTES |
-4.44 |
-14.46 |
-10.61 |
-6.80 |
|
AZCAPOTZALCO |
-4.81 |
-12.33 |
-7.70 |
-4.63 |
|
CADEREYTA |
-4.77 |
-5.88 |
-6.71 |
-5.48 |
|
CADEREYTA*/ |
-4.49 |
|
-5.06 |
1.66 |
|
CAMPECHE |
-5.27 |
-12.41 |
-15.69 |
-3.32 |
-17.73 |
CAMPECHE */ |
-5.86 |
-13.51 |
-11.57 |
-0.94 |
0.08 |
CD. JUAREZ |
-10.84 |
-15.74 |
-14.65 |
-5.38 |
|
CD. JUAREZ */ |
-13.19 |
-14.14 |
-10.40 |
-3.35 |
|
CD. MADERO |
-3.13 |
-12.90 |
-8.68 |
-4.27 |
-12.18 |
CD. MANTE |
-4.44 |
-14.01 |
-10.16 |
|
|
CD. OBREGON |
-4.88 |
-12.12 |
-9.81 |
-5.69 |
|
CD. VALLES |
-3.80 |
-14.49 |
-9.62 |
|
|
CD. VICTORIA |
-3.31 |
-13.32 |
-9.91 |
-1.17 |
|
CELAYA |
-3.39 |
-13.36 |
-8.00 |
-5.43 |
|
CHIHUAHUA |
-7.75 |
-14.53 |
-13.22 |
-9.49 |
|
CHIHUAHUA */ |
-13.94 |
-16.52 |
-11.97 |
|
|
COLIMA |
-5.35 |
-12.54 |
-11.09 |
|
|
CUAUTLA |
-6.75 |
-14.31 |
-11.23 |
-3.98 |
|
CUERNAVACA |
-5.34 |
-13.08 |
-10.40 |
|
|
CULIACAN |
-5.28 |
-12.47 |
-12.05 |
|
|
DURANGO |
-6.98 |
-16.94 |
-11.35 |
-3.67 |
|
EL CASTILLO |
-6.27 |
-13.90 |
-7.87 |
-5.07 |
|
ENSENADA */ |
-3.73 |
-11.46 |
-8.10 |
-4.89 |
-7.01 |
ESCAMELA |
-3.31 |
-10.89 |
-9.43 |
-6.48 |
|
GOMEZ PALACIO |
-6.22 |
-15.00 |
-9.91 |
-7.86 |
|
GUAMUCHIL |
-5.16 |
-12.31 |
-11.95 |
|
|
GUAYMAS |
-4.41 |
-11.72 |
-8.75 |
-4.76 |
-7.45 |
HERMOSILLO |
-5.22 |
-12.39 |
-10.91 |
-8.09 |
|
HERMOSILLO */ |
-5.29 |
-13.17 |
-8.33 |
|
|
IGUALA |
-7.45 |
-14.93 |
-10.14 |
|
|
IRAPUATO |
-3.80 |
-13.57 |
-8.01 |
-6.05 |
|
JALAPA |
-4.43 |
-12.25 |
-10.00 |
|
|
L. CARDENAS |
-4.21 |
-11.63 |
-8.36 |
-1.84 |
-5.51 |
LA PAZ */ |
-4.00 |
-11.54 |
-9.82 |
-0.32 |
-8.70 |
LEON |
-3.94 |
-13.71 |
-9.26 |
|
|
MAGDALENA |
-7.31 |
-14.19 |
-13.56 |
|
|
MAGDALENA */ |
-6.21 |
-11.40 |
-11.64 |
|
|
MANZANILLO |
-5.80 |
-12.86 |
-10.89 |
-6.30 |
-7.38 |
MATEHUALA |
-6.58 |
-15.68 |
-12.00 |
|
|
MAZATLAN |
-5.01 |
-12.14 |
-9.89 |
-5.09 |
-7.03 |
MERIDA |
-3.72 |
-11.58 |
-8.73 |
-6.05 |
-10.42 |
MERIDA */ |
-3.85 |
-11.88 |
-8.91 |
-4.90 |
-9.26 |
MEXICALI */ |
-2.13 |
-9.17 |
-10.84 |
-7.56 |
|
MINATITLAN |
7.13 |
|
-22.56 |
|
-0.23 |
MONCLOVA |
-5.17 |
-13.86 |
-9.12 |
-5.64 |
|
MONCLOVA */ |
|
|
0.11 |
-5.91 |
|
MONTERREY S.C. |
-6.67 |
-14.24 |
-7.98 |
-5.21 |
|
MORELIA |
-4.24 |
-13.95 |
-9.02 |
-4.08 |
|
NAVOJOA |
-6.29 |
-13.29 |
-11.33 |
|
|
NOGALES |
-9.00 |
-15.04 |
-14.19 |
|
|
NOGALES */ |
-5.59 |
-10.56 |
-9.66 |
|
|
NUEVO LAREDO |
-7.33 |
-10.94 |
-11.92 |
|
|
NUEVO LAREDO */ |
-10.59 |
-7.55 |
-6.26 |
|
|
OAXACA |
-6.06 |
-13.09 |
-11.43 |
|
|
PACHUCA |
-3.39 |
-13.27 |
-10.46 |
-6.05 |
|
PAJARITOS |
-3.07 |
-10.56 |
-17.58 |
-3.73 |
-9.71 |
PAJARITOS */ |
-3.75 |
-11.37 |
-10.16 |
|
|
PARRAL |
-8.52 |
-6.61 |
-13.29 |
|
|
PEROTE |
-6.12 |
-13.84 |
-12.04 |
-3.73 |
|
POZA RICA |
-2.64 |
-12.71 |
-9.08 |
-8.89 |
-7.03 |
PROGRESO |
-4.33 |
-11.27 |
-10.06 |
-1.14 |
-9.29 |
PROGRESO */ |
-3.53 |
-11.20 |
0.98 |
|
|
PUEBLA |
-4.02 |
-11.40 |
-10.15 |
-7.07 |
|
QUERETARO |
-3.42 |
-13.24 |
-8.35 |
-4.88 |
|
REYNOSA |
-4.56 |
-12.26 |
-9.92 |
|
|
REYNOSA */ |
-10.78 |
-12.78 |
-7.46 |
-12.30 |
|
ROSARITO */ |
-0.26 |
-7.88 |
-8.25 |
-4.50 |
-8.26 |
SABINAS |
-9.03 |
-15.01 |
-8.79 |
-6.76 |
|
SABINAS */ |
-11.44 |
-12.90 |
-9.33 |
-4.97 |
|
SALAMANCA |
-15.89 |
|
|
|
|
SALINA CRUZ |
-4.41 |
-11.56 |
-9.37 |
-3.73 |
-14.25 |
SALTILLO |
-5.44 |
-14.55 |
-9.09 |
-5.55 |
|
SAN LUIS POTOSI |
-4.07 |
-13.93 |
-9.15 |
-5.30 |
|
SATELITE NORTE |
-4.90 |
-12.75 |
-8.30 |
|
|
SATELITE ORIENTE |
-4.80 |
-12.60 |
-8.40 |
|
|
SATELITE SUR |
-4.78 |
-12.54 |
-7.32 |
-1.13 |
|
TAPACHULA |
-7.13 |
-13.97 |
-12.55 |
|
-10.63 |
TAPACHULA */ |
-5.02 |
-12.62 |
-10.10 |
|
|
TEHUACAN |
-5.29 |
-12.73 |
-11.51 |
|
|
TEPIC |
-9.07 |
-16.07 |
-12.15 |
|
|
TIERRA BLANCA |
-3.53 |
-11.04 |
-8.47 |
-18.68 |
|
TOLUCA |
-3.56 |
-13.38 |
-9.02 |
-4.83 |
|
TOPOLOBAMPO |
-4.71 |
-11.78 |
-8.91 |
-6.21 |
-8.74 |
TULA |
-3.03 |
-11.88 |
-7.51 |
-4.36 |
|
TUXTLA GUTIERREZ |
-7.85 |
-14.37 |
-12.84 |
-5.59 |
|
TUXTLA GUTIERREZ */ |
-7.53 |
-14.95 |
-12.41 |
|
|
URUAPAN |
-5.72 |
-15.19 |
-10.96 |
|
|
VERACRUZ |
-3.65 |
-11.12 |
-8.46 |
-4.67 |
-2.72 |
VILLAHERMOSA |
-3.75 |
-10.84 |
-12.33 |
-5.86 |
-1.43 |
VILLAHERMOSA */ |
8.22 |
-0.88 |
-0.16 |
|
0.68 |
ZACATECAS |
-5.05 |
-6.22 |
-11.22 |
-7.55 |
|
ZAMORA |
-6.45 |
-14.11 |
-9.75 |
|
|
ZAPOPAN |
-6.14 |
-13.77 |
-8.55 |
-7.05 |
|
*/ Causa el Impuesto al Valor Agregado de 11.0%.
Atentamente
México, D.F., a 11 de noviembre 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.