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

DOF: 15/08/2025

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

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- Treasury.- Secretariat of

Treasury and Public Credit.

AGREEMENT 118/2025

AGREEMENT BY WHICH THE AMOUNTS OF THE FISCAL STIMULI

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

CORRESPONDING TO THE PERIOD SPECIFIED ARE MADE KNOWN.

ADÁN ENRIQUE GARCÍA RAMOS, Head of the Unit of Non-Tax Revenue and Hydrocarbon Policy of the Secretariat of Finance and Public Credit, based on what is provided in Articles First and Third of the Decree by which fiscal stimuli 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 stimuli to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses is modified, the Decree on fiscal stimuli for the northern border region, the Decree on fiscal stimuli for the southern border region, the Decree by which fiscal stimuli are established in matters of the special tax on production and services applicable to the fuels indicated, the Decree by which complementary fiscal stimuli are established for automotive fuels, and the Decree by which fiscal stimuli 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, makes known the amounts of the fiscal stimuli applicable to the sale of gasoline in the municipalities bordering Guatemala, during the period indicated, through the following

AGREEMENT

Sole Article.- The amounts of the fiscal stimuli applicable, in the municipalities bordering Guatemala, referred to in Articles First and Third of the Decree by which fiscal stimuli 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 August 16 to August 22, 2025.

Zone I

Municipalities of Calakmul and Candelaria of the State of Campeche

Amount of the stimulus:

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 stimulus:

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 stimulus:

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 stimulus:

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 stimulus:

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 stimulus:

a) Gasoline less than 91 octanes:

1.504

b) Gasoline greater than or equal to 91 octanes:

1.167

TRANSITORY

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

Mexico City, August 14, 2025.- Based on Article First, third paragraph, of the Decree by which fiscal stimuli 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 Hydrocarbon Policy, Adán Enrique García Ramos.- Signature.

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