Los Impuestos
IEPS o Impuesto Especial sobre Producción y Servicios, se paga por la producción y venta o importación de gasolinas, alcoholes, cerveza y tabacos, principalmente. Al igual que el IVA es un impuesto indirecto, es decir que los contribuyentes del mismo no lo pagan, sino que lo trasladan o cobran a sus clientes.
Los pagos se realizan mensualmente a más tardar el 17 del mes siguiente al que corresponda el pago y no tiene que presentar declaración anual.
Sujetos del IEPS
Personas físicas o morales que enajenen los bienes siguientes están obligadas al pago del IEPS:
- Bebidas con contenido alcohólico y cerveza
- Tabacos labrados
- Diesel
- Refrescos, bebidas hidratantes o rehidratantes
Sujetos Exentos
Personas que enajenen los siguientes productos:
- Aguamiel y sus derivados
- Los comercializadores (no productores) de tabaco labrados gasolinas y diesel, cerveza, bebidas refrescantes, puros y otros tabacos labrados.
- Los bienes que se encuentren sujetos al régimen aduanero
¿A qué considera como no enajenación el IEPS?
No se consideran enajenaciones a la transmisión de propiedad realizada por muerte o donación; ventas de bebidas alcohólicas al público general, en botellas abiertas o por copeo, para consumo en el mismo lugar.
IEPS 2013
En este año, las tasas de IEPS para la enajenación e importación de cerveza con graduación alcohólica de hasta 14ºG.L.
Asimismo, en concreto para 2013 la tasa del IEPS aplicable a la enajenación e importación de cerveza se mantiene en 26.5% y la tasa de 26% que estaba prevista para dicho año se aplicará durante 2014.
En cuanto al IEPS para bebidas con contenido alcohólico y cerveza con una graduación alcohólica de más de 20º G.L. Puntualmente se sabe que para 2013 la tasa del IEPS aplicable a la enajenación e importación para bebidas con contenido alcohólico y cerveza con una graduación alcohólica de más de 20º G.L se mantiene en 53% y la tasa del 52% que estaba prevista para dicho año se aplicará durante 2014.
Tabla IEPS a la Gasolina 2013
Tabla IEPS sobre la Gasolina Mayo 2013
| 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. JUÁREZ | -16.78 | -21.78 | -14.38 | -5.29 | ||
| CD. JUÁREZ*/ | -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 | ||
| GÓMEZ 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 | |
| LEÓN | -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 | ||
| QUERÉTARO | -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 POTOSÍ | -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 |
*/ Se considera el precio de venta al público en región fronteriza.
Tabla IEPS sobre la Gasolina Abril 2013
| 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. JUÁREZ | -24.42 | -27.98 | -20.09 | -12.09 | |
| CD. JUÁREZ*/ | -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 | |
| GÓMEZ 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 |
| LEÓN | -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 | |
| QUERÉTARO | -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 POTOSÍ | -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 |
*/ Se considera el precio de venta al público en región fronteriza.
Tabla IEPS sobre la Gasolina Marzo 2013
| 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%.
Tabla IEPS sobre la Gasolina Febrero 2013
| AGENCIA DE VENTAS | GASOLINA PEMEX MAGNA | GASOLINA PREMIUM | PEMEX DIESEL | DIESEL INDUSTRIAL BAJO AZUFRE | DIESEL MARINO ESPECIAL |
|---|---|---|---|---|---|
| ACAPULCO | -17.29 | -24.29 | -17.63 | -13.82 | |
| AGUASCALIENTES | -17.38 | -26.46 | -18.97 | -15.48 | |
| AZCAPOTZALCO | -16.38 | -24.76 | -16.19 | -13.74 | |
| CADEREYTA | -17.59 | -15.40 | -14.44 | ||
| CADEREYTA*/ | -19.05 | -14.39 | -8.04 | ||
| CAMPECHE | -19.74 | -25.03 | -23.26 | -12.32 | -18.77 |
| CAMPECHE*/ | -19.06 | -26.30 | -20.53 | -10.63 | -9.68 |
| CD. JUAREZ | -21.39 | -27.44 | -22.52 | -14.02 | |
| CD. JUAREZ*/ | -21.12 | -24.33 | -18.81 | -12.54 | |
| CD. MADERO | -16.08 | -25.25 | -17.51 | -13.41 | -19.34 |
| CD. MANTE | -17.31 | -25.97 | -18.66 | ||
| CD. OBREGON | -17.66 | -24.52 | -18.16 | -14.07 | |
| CD. VALLES | -17.18 | -26.40 | -18.05 | ||
| CD. VICTORIA | -16.60 | -25.51 | -18.21 | -10.38 | |
| CELAYA | -16.54 | -25.54 | -16.95 | -14.35 | |
| CHIHUAHUA | -20.04 | -26.54 | -21.14 | -17.93 | |
| CHIHUAHUA*/ | -22.70 | -25.05 | -20.31 | ||
| COLIMA | -18.00 | -24.83 | -19.38 | ||
| CUAUTLA | -18.04 | -26.25 | -19.24 | -15.39 | |
| CUERNAVACA | -16.88 | -25.23 | -18.77 | ||
| CULIACAN | -18.00 | -24.83 | -18.88 | -16.31 | |
| DURANGO | -19.34 | -28.16 | -19.44 | -16.74 | |
| EL CASTILLO | -17.62 | -25.90 | -16.56 | -13.42 | |
| ENSENADA*/ | -16.87 | -24.26 | -16.75 | -13.65 | -19.08 |
| ESCAMELA | -16.47 | -23.55 | -17.91 | -15.13 | |
| GOMEZ PALACIO | -18.48 | -26.73 | -17.99 | -16.50 | |
| GUAMUCHIL | -17.90 | -24.72 | -20.02 | ||
| GUAYMAS | -17.29 | -24.30 | -18.20 | -13.41 | -16.05 |
| HERMOSILLO | -17.98 | -24.80 | -19.46 | -16.51 | |
| HERMOSILLO*/ | -18.27 | -25.77 | -16.90 | ||
| IGUALA | -18.67 | -26.74 | -18.40 | ||
| IRAPUATO | -16.74 | -25.66 | -16.61 | -10.28 | |
| JALAPA | -16.91 | -23.95 | -17.54 | ||
| L. CARDENAS | -17.15 | -24.22 | -16.82 | -12.48 | -14.24 |
| LA PAZ*/ | -17.17 | -24.40 | -18.44 | -9.71 | -16.79 |
| LEON | -16.96 | -25.79 | -17.70 | -13.32 | |
| MAGDALENA | -19.57 | -26.07 | -21.45 | ||
| MAGDALENA*/ | -18.36 | -19.84 | |||
| MANZANILLO | -18.81 | -25.51 | -19.25 | -15.63 | -11.73 |
| MATEHUALA | -18.98 | -27.33 | -20.04 | ||
| MAZATLAN | -18.06 | -24.62 | -18.15 | -13.55 | -16.00 |
| MERIDA | -16.89 | -23.99 | -17.44 | -15.29 | -17.35 |
| MERIDA*/ | -17.49 | -24.82 | -18.26 | -14.55 | -18.20 |
| MEXICALI*/ | -15.17 | -21.97 | -19.14 | -16.23 | |
| MINATITLAN | -7.39 | -28.73 | -9.83 | ||
| MONCLOVA | -17.83 | -25.78 | -17.61 | -14.96 | |
| MONCLOVA*/ | -9.35 | -14.39 | |||
| MONTERREY S.C. | -17.91 | -26.16 | -16.51 | -13.72 | |
| MORELIA | -17.23 | -26.00 | -17.73 | -13.20 | |
| NAVOJOA | -18.74 | -25.49 | -19.52 | ||
| NOGALES | -20.81 | -26.45 | -22.05 | ||
| NOGALES*/ | -17.50 | -23.56 | -18.80 | ||
| NUEVO LAREDO | -19.65 | -24.00 | -20.05 | ||
| NUEVO LAREDO*/ | -16.93 | -19.53 | -15.30 | ||
| OAXACA | -18.59 | -25.27 | -19.54 | ||
| PACHUCA | -16.53 | -25.35 | -18.70 | -14.77 | |
| PAJARITOS | -16.08 | -23.39 | -24.50 | -11.46 | -18.46 |
| PAJARITOS*/ | -5.97 | -14.68 | -8.11 | ||
| PARRAL | -20.51 | -19.43 | -21.22 | ||
| PEROTE | -18.51 | -25.31 | -20.18 | -12.53 | |
| POZA RICA | -15.88 | -25.01 | -20.74 | -19.23 | -17.37 |
| PROGRESO | -17.13 | -23.87 | -19.04 | -10.91 | -18.49 |
| PROGRESO*/ | -17.16 | -15.35 | -8.88 | ||
| PUEBLA | -17.07 | -24.08 | -18.66 | -17.31 | |
| QUERETARO | -16.54 | -25.37 | -16.84 | -13.97 | |
| REYNOSA | -17.18 | -24.19 | -18.66 | ||
| REYNOSA*/ | -15.62 | -20.72 | -16.54 | -20.85 | |
| ROSARITO*/ | -13.63 | -20.86 | -16.91 | -13.70 | -17.84 |
| SABINAS | -19.29 | -26.59 | -17.65 | ||
| SABINAS*/ | -17.62 | -23.85 | -18.18 | ||
| SALAMANCA | -27.21 | ||||
| SALINA CRUZ | -17.01 | -24.26 | -17.97 | -12.85 | -13.90 |
| SALTILLO | -17.79 | -26.45 | -17.30 | -14.56 | |
| SAN LUIS POTOSI | -17.10 | -25.95 | -16.95 | -14.48 | |
| SATELITE NORTE | -16.41 | -24.81 | -16.85 | ||
| SATELITE ORIENTE | -16.38 | -24.83 | -16.90 | ||
| SATELITE SUR | -16.37 | -24.76 | -15.78 | -9.95 | |
| TAPACHULA | -19.46 | -26.02 | -20.64 | -19.31 | |
| TAPACHULA*/ | -17.98 | -25.01 | -18.56 | ||
| TEHUACAN | -18.02 | -24.98 | -19.57 | ||
| TEPIC | -19.87 | -27.58 | -20.19 | ||
| TIERRA BLANCA | -16.68 | -23.77 | -17.44 | -26.26 | |
| TOLUCA | -16.64 | -25.54 | -17.53 | -13.93 | |
| TOPOLOBAMPO | -17.48 | -24.40 | -17.44 | -14.58 | -17.00 |
| TULA | -16.24 | -23.46 | -16.53 | -12.82 | |
| TUXTLA GUTIERREZ | -20.04 | -26.35 | -20.81 | -26.05 | |
| TUXTLA GUTIERREZ*/ | -19.90 | -26.89 | -20.61 | ||
| URUAPAN | -18.38 | -26.96 | -19.28 | ||
| VERACRUZ | -16.08 | -23.07 | -17.25 | -14.19 | -12.97 |
| VILLAHERMOSA | -16.57 | -23.57 | -21.08 | -14.56 | -10.87 |
| VILLAHERMOSA*/ | -6.63 | -15.20 | -9.51 | -9.15 | |
| ZACATECAS | -17.99 | -19.39 | -11.95 | ||
| ZAMORA | -17.81 | -26.15 | -18.25 | ||
| ZAPOPAN | -17.50 | -25.94 | -17.29 | -15.65 |
*/ Causa el Impuesto al Valor Agregado de 11%.
Tabla IEPS sobre la Gasolina Enero 2013
| 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%.
en clase de derecho fiscal 2 estamos viendo sobre como sacar los impuestos del iva y el ieps y nos pusieron un ejemplo, y tambien de tarea nos dejaron uno pero no se como resolverlo me hice bolas el ejemplo dice:
Determina el precio de costo, el IVA y el IEPS de cigarros, con precio de $ 35.00. (Considera una cajetilla de 14 cigarros).
ojala me puedan ayudar
yo creo que no es bueno subir el IVA si no vajarlos presios
El Servicio telefónico que presta TELMEX, debe de cobrar a sus clientes el 3% del IEPS?
se me hace excesivo el pago d este impuesto además del 16% de IVA
Quisiera saber que porcentaje grava hacia las telecomunicaciones.
Gracias
¡Quisiera saber como se lleva acado el calculo de este impuesto ?. GRACIAS
porque telmex lo cobra si dise que nadamads en vevidas y en el trabaco
porque en el se4rvicio de telmex cobran el ieps que es el 3 por ciento
porque telmex cobra el IEPS
haciendo cuentas por año sale una cantidad considerable
QUISIERA SABER SI UNA PERSONA FISICA CON ACTIVIDAD EMPRESARIAL QUE SE DEDICA A LA COMPRA VENTA DE VINOS Y LICORES, TIENE OBLIGACION DE PAGAR IEPS Y PRESENTAR DECLARACION MENSUAL Y SI SERIA DEFINITIVA
como se gravan las bebidas refrescantes quisiera saber el fundamento o de que forma encuedra por que en la ley de l ieps aparece en concepto pero no el calculo del impuesto de refrescos
Con manzanitas si quieren pero expliquenme por favor por que telmex cobra el 3 porciento de IEPS.
Si ya nos están robando el 3% de IEPS en telecomunicaciones a través de Telmex, ¿como es que aún así gravan un impuesto con otro impuesto que es el IVA?, están gravando al IEPS con el IVA…esto es el colmo!!!