Agreement Announcing Fiscal Stimulus Amounts for Gasoline Sales in the Border Region with Guatemala

DOF: 13/06/2025

AGREEMENT by which the amounts of fiscal incentives applicable to the sale of gasoline in the border region with Guatemala, corresponding to the specified period, are made known.

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of

Treasury and Public Credit.

AGREEMENT 83/2025

AGREEMENT BY WHICH THE AMOUNTS OF FISCAL INCENTIVES

APPLICABLE TO THE SALE OF GASOLINE IN THE BORDER REGION WITH GUATEMALA,

CORRESPONDING TO THE SPECIFIED PERIOD ARE MADE KNOWN.

ADÁN ENRIQUE GARCÍA RAMOS, Head of the Unit of Non-Tax Revenue and Hydrocarbons Policy of the Ministry of Treasury and Public Credit, based on what is provided in Articles First and Third of the Decree by which fiscal incentives are established for the sale of the fuels mentioned in the southern border of the United Mexican States, published in the Official Gazette of the Federation on December 28, 2020, and its modification through the Decree by which the decree granting fiscal incentives to key sectors of the exporting industry is modified, consisting of the immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses, the Decree of fiscal incentives northern border region, the Decree of fiscal incentives southern border region, the Decree by which fiscal incentives are established in the matter of the special tax on production and services applicable to the fuels indicated, the Decree by which complementary fiscal incentives are established for automotive fuels, and the Decree by which fiscal incentives are established for the sale of the fuels mentioned in the southern border of the United Mexican States, published in the Official Gazette of the Federation on December 24, 2024, the amounts of fiscal incentives applicable to the sale of gasoline in the municipalities bordering Guatemala are made known, during the period indicated, through the following

AGREEMENT

Sole Article.- The amounts of fiscal incentives applicable, in the municipalities bordering Guatemala, referred to in Articles First and Third of the Decree by which fiscal incentives are established for the sale of the fuels mentioned in the southern border of the United Mexican States, are made known, during the period from June 14 to June 20, 2025.

Zone I

Municipalities of Calakmul and Candelaria of the State of Campeche

Amount of the incentive:

a) Gasoline less than 91 octanes:

1.880

b) Gasoline greater than or equal to 91 octanes:

2.105

Zone II

Municipalities of Balancán and Tenosique of the State of Tabasco

Amount of the incentive:

a) Gasoline less than 91 octanes:

1.312

b) Gasoline greater than or equal to 91 octanes:

1.379

Zone III

Municipalities of Ocosingo and Palenque of the State of Chiapas

Amount of the incentive:

a) Gasoline less than 91 octanes:

1.716

b) Gasoline greater than or equal to 91 octanes:

1.745

Zone IV

Municipalities of Marqués de Comillas and Benemérito de las Américas of the State of Chiapas

Amount of the incentive:

a) Gasoline less than 91 octanes:

1.836

b) Gasoline greater than or equal to 91 octanes:

1.904

Zone V

Municipalities of Amatenango de la Frontera, Frontera Comalapa, La Trinitaria, Maravilla Tenejapa and Las Margaritas of the State of Chiapas

Amount of the incentive:

a) Gasoline less than 91 octanes:

2.549

b) Gasoline greater than or equal to 91 octanes:

2.306

Zone VI

Municipalities of Suchiate, Frontera Hidalgo, Metapa, Tuxtla Chico, Unión Juárez, Cacahoatán, Tapachula, Motozintla

and Mazapa de Madero of the State of Chiapas

Amount of the incentive:

a) Gasoline less than 91 octanes:

1.504

b) Gasoline greater than or equal to 91 octanes:

1.167

TRANSITORY

SOLE.- This Agreement shall enter into force the day following its publication in the Official Gazette

of the

Federation.

Mexico City, June 12, 2025.- Based on Article First, third paragraph, of the

Decree by which fiscal incentives are established for the sale of the fuels mentioned

in the southern border of the United Mexican States, in substitution of the Undersecretary of Treasury and Public

Credit, the Head of the Unit of Non-Tax Revenue and Hydrocarbons Policy, Adán Enrique

García Ramos.- Signed.

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