Agreement Announcing Tax Incentives for Gasoline and Diesel in the Fishing and Agricultural Sectors for April 2026

DOF: 24/03/2026

AGREEMENT by which the tax incentives for gasoline and diesel in the fishing and agricultural sectors for the month of April 2026 are made known

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of Treasury and Public Credit.

AGREEMENT 38/2026

AGREEMENT BY WHICH THE TAX INCENTIVES FOR GASOLINE AND DIESEL IN THE FISHING AND AGRICULTURAL SECTORS FOR THE MONTH OF APRIL 2026 ARE MADE KNOWN.

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Treasury and Public Credit, based on articles 31, fraction XXXIV of the Organic Law of the Federal Public Administration; 5th, second paragraph of the Energy Law for the Countryside; First of the Decree by which tax incentives are established in matters of the special tax on production and services applicable to the fuels indicated, published in the Official Gazette of the Federation on December 27, 2016 and its subsequent modifications; First of the Agreement by which tax incentives for gasoline and diesel in the fishing and agricultural sectors are established, published in the aforementioned official dissemination organ on December 30, 2015, 3 of the Internal Regulations of the Secretariat of Treasury and Public Credit, and taking into account that the conditions exposed in the "Agreement by which the tax incentives for gasoline and diesel in the fishing and agricultural sectors for the month of June 2020 are made known" published in the Official Gazette of the Federation on May 29, 2020 prevail, I have deemed it appropriate to issue the following

AGREEMENT

First Article.- This Agreement aims to make known the percentages of the tax incentives applicable throughout the national territory to gasoline under 91 octanes and to diesel for use in the fishing and agricultural sector in accordance with Article First of the Agreement by which tax incentives for gasoline and diesel in the fishing and agricultural sectors are established, published on December 30, 2015 in the Official Gazette of the Federation.

Second Article.- The percentages of the tax incentives applicable for the month of April 2026 are as follows:

FUEL
PERCENTAGE OF INCENTIVE
APRIL 2026
Gasoline under 91 octanes
00.00%
Diesel for the fishing sector
00.00%
Diesel for the agricultural sector
00.00%

Third Article.- The percentages referred to in the Second Article of this Agreement will be applied to the reduced quotas corresponding to gasoline under 91 octanes and to diesel. The result obtained will be added to the corresponding value-added tax and the total amount will be the amount that must be applied to reduce the prices of gasoline under 91 octanes and diesel at the moment when these fuels are alienated to the beneficiaries of the fishing and agricultural sector, as applicable.

The reduced quotas are those published in the Official Gazette of the Federation through the agreements by which the percentages, the amounts of the tax incentive, as well as the reduced quotas of the special tax on production and services applicable to the fuels indicated are made known for the period that such agreements specify.

TRANSITORY
Sole.- This Agreement will enter into force on the day of its publication in the Official Gazette of the Federation.

Respectfully.
Mexico City, March 17, 2026.- In substitution for the absence of the Secretary of Treasury and Public Credit and the Undersecretary of Treasury and Public Credit, based on article 50, first paragraph of the Internal Regulations of the Secretariat of Treasury and Public Credit, the Undersecretary of Revenues, Carlos Gabriel Lerma Cotera.- Initials.

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