2024-01-22 | DOF 5714808

Added

Agreement announcing the delivery schedule, percentage, formulas and variables used, as well as the estimated amounts to be received by each federal entity from the General Participation Fund and the Municipal Development Fund for the 2024 fiscal year

The Agreement of the Secretariat of Finance and Public Credit establishes the estimated distribution of the General Participation Fund and the Municipal Development Fund for the 2024 fiscal year, specifying the percentage and monetary amounts allocated to each of the 32 federal entities. It publishes the monthly delivery calendar for these funds, with payments scheduled between the 25th and 31st of each month. The document details the mathematical formulas and variables, including GDP, population, and local tax revenues, used to calculate participation coefficients, which are applied provisionally until updated data is available in June 2024.

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DOF: 22/01/2024

AGREEMENT by which the delivery schedule, percentage, formulas and variables used, as well as the estimated amounts that each federal entity will receive from the General Participation Fund and the Municipal Development Fund, for the fiscal year 2024, are made known.

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

Finance and Public Credit.

Agreement 08/2024

AGREEMENT BY WHICH THE DELIVERY SCHEDULE, PERCENTAGE,

FORMULAS AND VARIABLES USED, AS WELL AS THE ESTIMATED AMOUNTS THAT EACH

FEDERAL ENTITY WILL RECEIVE FROM THE GENERAL PARTICIPATION FUND AND THE MUNICIPAL DEVELOPMENT

FUND, FOR THE FISCAL YEAR 2024, ARE MADE KNOWN.

ROGELIO EDUARDO RAMÍREZ DE LA O, Secretary of Finance and Public Credit, based on

the provisions of Article 31 of the Organic Law of the Federal Public Administration; Articles 3, 6 and 11, fraction

XX of the Internal Regulations of the Secretariat of Finance and Public Credit, and in compliance with what is established

in the first paragraph of Article 3 of the Fiscal Coordination Law, the following

Agreement is made known

First.- In compliance with the obligation contained in Article 3, first paragraph of the Fiscal Coordination Law, the percentages and the estimated amounts that each federal entity will receive from the General Participation Fund and the Municipal Development Fund, during the fiscal year

2024 are made known.

The estimates of the participations corresponding to the General Participation Fund and the Municipal

Development Fund were made considering the federal participable revenue for the year 2024,

derived from the estimate contained in Article 1 of the Federal Revenue Law for the Fiscal

Year 2024.

General Participation Fund

Municipal Development Fund

Federal Entity

Percentage

Amount

Percentage

Amount

(Pesos)

(Pesos)

Aguascalientes

1.056887%

9,668,089,925

1.668908%

761,843,729

Baja California

2.963494%

27,109,173,605

1.881816%

859,034,760

Baja California Sur

0.660352%

6,040,705,796

0.613374%

280,000,405

Campeche

0.744301%

6,808,647,004

0.987712%

450,882,994

Coahuila

2.363045%

21,616,443,135

1.960254%

894,841,077

Colima

0.581181%

5,316,472,837

0.818607%

373,688,091

Chiapas

4.252574%

38,901,304,249

2.951980%

1,347,556,466

Chihuahua

3.065528%

28,042,550,950

2.986429%

1,363,282,202

Mexico City

9.878007%

90,361,115,952

10.520094%

4,802,342,705

Durango

1.289273%

11,793,894,443

2.021393%

922,750,650

Guanajuato

4.546625%

41,591,188,346

4.852139%

2,214,964,693

Guerrero

2.409611%

22,042,413,269

2.352398%

1,073,851,632

Hidalgo

2.192731%

20,058,464,217

3.135239%

1,431,212,950

Jalisco

6.782999%

62,048,882,718

5.843526%

2,667,525,222

Mexico

13.991693%

127,991,904,384

11.339894%

5,176,575,495

Michoacán

3.485145%

31,881,085,944

3.768444%

1,720,265,994

Morelos

1.395388%

12,764,596,803

1.544877%

705,224,701

Nayarit

0.942628%

8,622,885,863

1.325767%

605,202,694

Nuevo León

4.966996%

45,436,624,063

4.073962%

1,859,732,639

Oaxaca

2.925397%

26,760,670,615

3.826469%

1,746,753,885

Puebla

4.571954%

41,822,891,617

4.395017%

2,006,291,765

Querétaro

1.837720%

16,810,923,226

2.391304%

1,091,612,007

Quintana Roo

1.373850%

12,567,574,540

1.365653%

623,410,430

San Luis Potosí

1.994328%

18,243,530,685

2.369951%

1,081,864,827

Sinaloa

2.320536%

21,227,581,424

2.382863%

1,087,759,023

Sonora

2.298814%

21,028,877,412

1.581070%

721,746,482

Tabasco

2.545835%

23,288,550,253

2.426249%

1,107,564,196

Tamaulipas

2.667055%

24,397,438,912

2.781769%

1,269,856,301

Tlaxcala

0.999239%

9,140,748,648

1.264463%

577,217,688

Veracruz

6.004601%

54,928,325,307

5.668600%

2,587,672,733

Yucatán

1.720804%

15,741,412,081

2.627851%

1,199,593,941

Zacatecas

1.171410%

10,715,712,881

2.271927%

1,037,117,362

Totals:

100.000000%

914,770,681,104

100.000000%

45,649,239,737

The distribution by federal entity of these estimates was made considering the coefficients

applicable in December 2023, which are obtained with the formulas established by the Fiscal

Coordination Law. These coefficients will be modified in June 2024, according to what is established in

Article 7 of the Fiscal Coordination Law, once the corresponding information is available and

will be applied retroactively from January of the current fiscal year.

The total participations for the aforementioned funds, as well as the amounts that each federal entity will finally receive, may be modified by the variation of the effectively collected revenues with respect to the estimate, by the change in participation coefficients, by the population according to the latest official information released by the National Institute of Statistics and Geography (INEGI), in accordance with Article 2 of the Fiscal Coordination Law and, if applicable, by the difference in adjustments to provisional payments corresponding to the fiscal year 2024, for which reason the estimate does not constitute a payment commitment.

Second.- Pursuant to Article 3, first paragraph of the Fiscal Coordination Law, the

delivery schedule of the participations corresponding to the General Participation Fund and the Municipal

Development Fund for the fiscal year 2024 is made known:

Delivery Schedule for the fiscal year 2024

Month

General Participation

Fund

Municipal Development

Fund

January

25

31

February

26

29

March

25

27

April

25

30

May

27

31

June

25

28

July

25

31

August

26

30

September

25

30

October

25

31

November

25

29

December

26

31

Third.- In compliance with the obligation contained in Article 3, first paragraph of the Fiscal

Coordination Law, the formulas used in the calculation and distribution of the estimated participations

corresponding to the General Participation Fund and the Municipal Development Fund for the

fiscal year 2024 are made known, in accordance with Articles 2, 2-A, 5 and 7 of the Fiscal Coordination

Law.

Pursuant to Article 2 of the Fiscal Coordination Law, the General Participation Fund is

constituted with 20% of the federal participable revenue obtained by the Federation in a fiscal year, plus

80% of the tax collected in 1989 by the federal entities for the concept of special bases of

taxation, an amount that will be updated, in terms of Article 17-A of the Federal Tax Code, from

the sixth month of 1989 until the sixth month of the fiscal year in which the distribution is carried out.

The calculation of the distribution of the General Participation Fund is carried out in accordance with Articles 2,

5 and 7 of the Fiscal Coordination Law. The aforementioned fund is distributed taking into account the participation

of the fund that the federal entity in question received in the year 2007, plus the growth of the General

Participation Fund for 2024 with respect to 2007. This growth is divided for its distribution

into three parts:

  • The first part represents 60% of said growth and is distributed with the coefficient resulting

from applying the first factor (C1) of the formula established in Article 2 of the Fiscal Coordination

Law, which contemplates as variables the latest official information released by INEGI

regarding the State Gross Domestic Product (GDP) and the population that each federal entity has

that has been released in the fiscal year in question.

  • The second part represents 30% of the mentioned growth and is distributed with the coefficient that

results from applying the second factor (C2) of the formula established in Article 2 of the Fiscal

Coordination Law, which includes a three-year moving average of the growth rates in the

collection of local taxes and fees of the entity contained in the latest official public account

and the population that each federal entity has that has been released in the fiscal year in

question.

  • The third part represents 10% of said growth and is distributed with the coefficient resulting from

applying the third factor (C3) of the formula established in Article 2 of the Fiscal Coordination

Law, which considers the collection of local taxes and fees of the federal entity

corresponding contained in the latest official public account and the population that each federal

entity has that has been released in the fiscal year in question.

The Municipal Development Fund is integrated with 1% of the federal participable revenue, of which

16.8% corresponds to all federal entities and 83.2% only to those that are coordinated with

the Federation in matters of rights. The distribution is carried out through the application of the formula

established in Article 2-A, fraction III of the Fiscal Coordination Law and in accordance with Articles 5 and

7 of the aforementioned legislation, and is integrated considering the participations of said fund that the federal

entity in question received in 2013, plus the growth of the Municipal Development Fund for 2024 with

respect to 2013. This growth is divided for its distribution into two parts:

  • The first part represents 70% of said surplus and is distributed with the coefficient resulting

from applying the first factor (Ci,t) of the formula established in Article 2-A, fraction III of the Law of

Fiscal Coordination, which contemplates as variables the local collection of property tax and water

rights that register a cash flow from the entities and the latest official information

released by INEGI of the population that each federal entity has that has been released in the fiscal year in

question.

  • The second part represents 30% of said surplus and is distributed with the coefficient resulting from

applying the second factor (CPi,t) of the formula established in Article 2-A, fraction III of the Law of

Fiscal Coordination and is applicable only if the government of each entity is the

responsible for the administration of the property tax on behalf and order of their respective

municipalities; which contemplates as variables the sum of the collection of property tax in the municipalities

that have agreed to coordinate the collection of said tax with the entities and that register

a cash flow or of the territorial demarcations of Mexico City in its case, and the

latest official population information released by INEGI of those municipalities that

have agreed to coordinate the collection of property tax for the entities.

Fourth.- In compliance with the obligation contained in Article 3, first paragraph of the Fiscal

Coordination Law, the variables used in the calculation and distribution of the estimated participations

corresponding to the General Participation Fund and the Municipal Development Fund for the fiscal year 2024 are made known. These variables served to calculate the participation coefficients used

for the estimation of the participations for the 2024 exercise, which were determined in accordance with the

Articles 2, 2-A, 5 and 7 of the Fiscal Coordination Law.

The participation coefficients of the growth of the General Participation Fund and the growth

of the Municipal Development Fund presented in the following tables, will be applied provisionally

during the first five months of 2024, to calculate the participations of the growth in the Fund

General Participation referred to in Article 2 of the Fiscal Coordination Law, as well as those of the

Municipal Development Fund established in Article 2-A, fraction III of the Fiscal Coordination

Law, until the necessary information is available to calculate the new coefficients. The coefficients

will be updated and applied to the calculation of participations if information susceptible to be used is published within the same period.

  • Table 1. Calculation of the participation coefficients of the first part of the growth of the Fund

General Participation for 2023, in accordance with Article 2 of the Fiscal Coordination Law.

  • Table 2. Calculation of the participation coefficients of the second part of the growth of the Fund

General Participation for 2023, in accordance with Article 2 of the Fiscal Coordination Law.

  • Table 3. Calculation of the participation coefficients of the third part of the growth of the Fund

General Participation for 2023, in accordance with Article 2 of the Fiscal Coordination Law.

  • Table 4. Compensation of 80% of the collection of Special Bases of Taxation (BET) of

1989 that are added to the estimate of the General Participation Fund for 2024, in accordance with

Article 2 of the Fiscal Coordination Law.

  • Table 5. Calculation of the participation coefficients of 70% of the growth of the Municipal Development

Fund for 2023, in accordance with Article 2-A, fraction III of the Fiscal Coordination Law.

  • Table 6. Calculation of the participation coefficients of 30% of the growth of the Municipal Development

Fund for 2023, in accordance with Article 2-A, fraction III of the Fiscal Coordination Law.

Table 1.

Calculation of the participation coefficients of the first part of the growth of the General Participation

Fund

for

Result

GDP

GDP

Variation

Population e/

variation GDP

Participation

Entities

2021

2022

2022/2021

2023

by population

coefficients 1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ S 5)100)

Aguascalientes

365,337,441

384,199,614

1.051629

1,495,667

1,572,887

1.095764

Baja California

1,029,428,877

1,146,704,230

1.113923

3,788,603

4,220,211

2.940041

Baja California Sur

194,781,400

218,404,832

1.121282

868,746

974,109

0.678620

Campeche

484,418,410

489,477,862

1.010444

949,788

959,708

0.668588

Coahuila

1,090,558,300

1,149,123,673

1.053702

3,297,787

3,474,885

2.420804

Colima

169,079,637

183,104,102

1.082946

745,365

807,190

0.562335

Chiapas

402,432,060

454,549,421

1.129506

5,714,385

6,454,432

4.496527

Chihuahua

980,656,902

1,125,154,076

1.147347

3,851,651

4,419,181

3.078655

Mexico City

3,876,249,178

4,287,768,210

1.106164

9,301,956

10,289,491

7.168249

Durango

357,690,970

374,586,462

1.047235

1,880,488

1,969,313

1.371936

Guanajuato

1,249,700,739

1,374,749,364

1.100063

6,299,962

6,930,354

4.828082

Guerrero

348,114,287

381,922,345

1.097118

3,613,686

3,964,639

2.761995

Hidalgo

433,860,895

513,484,626

1.183524

3,209,687

3,798,740

2.646420

Jalisco

1,963,904,783

2,212,640,428

1.126654

8,593,786

9,682,220

6.745190

Mexico

2,429,059,190

2,647,537,325

1.089944

17,499,927

19,073,932

13.287994

Michoacán

714,950,456

810,009,658

1.132959

5,000,129

5,664,942

3.946523

Morelos

290,680,819

312,095,989

1.073672

1,977,164

2,122,827

1.478883

Nayarit

181,263,776

205,404,047

1.133178

1,268,853

1,437,836

1.001679

Nuevo León

2,145,272,880

2,356,106,867

1.098278

6,116,958

6,718,123

4.680229

Oaxaca

432,703,282

503,593,314

1.163831

4,313,145

5,019,770

3.497060

Puebla

905,739,044

1,007,777,219

1.112657

6,620,355

7,366,187

5.131708

Querétaro

654,820,965

717,898,041

1.096327

2,515,688

2,758,017

1.921393

Quintana Roo

375,060,301

430,305,734

1.147297

1,913,192

2,195,000

1.529163

San Luis Potosí

619,267,141

694,389,681

1.121309

2,861,049

3,208,119

2.234960

Sinaloa

603,546,888

662,088,045

1.096995

3,088,430

3,387,993

2.360270

Sonora

927,913,699

1,019,812,220

1.099038

2,994,844

3,291,447

2.293010

Tabasco

590,758,006

720,558,157

1.219718

2,475,236

3,019,090

2.103271

Tamaulipas

811,672,282

896,648,157

1.104692

3,576,222

3,950,625

2.752232

Tlaxcala

159,616,823

175,097,731

1.096988

1,417,143

1,554,589

1.083016

Veracruz

1,152,454,760

1,251,659,524

1.086081

8,130,239

8,830,100

6.151554

Yucatán

412,945,643

461,392,144

1.117319

2,381,564

2,660,967

1.853782

Zacatecas

265,146,146

284,588,975

1.073329

1,645,041

1,765,670

1.230067

Totals

26,619,085,980

29,452,832,07

3

35.435150

129,406,736

143,542,595

100.000000

Source: GDP INEGI, December 7, 2023.

GDP. In thousands of current pesos.

e/

National Employment Survey of the third quarter of 2023, published on November 27, 2023 on the

INEGI website (www.inegi.org.mx).

1/ Preliminary coefficients.

Table 2.

Calculation of the participation coefficients of the second part of the growth of the General Fund

of Participations for 2023.

Growth rates IE p/

Result

Mean

Population e/

mobile mean

Participation

Entities

2020/2019

2021/2020

2022/2021

mobile IE

2023

by population

coefficients 1/

(1)

(2)

(3)

(4=( S ( 1 + 2 + 3 )/

3 ))

(5)

(6=4*5)

(7=(6/ S 6)100)

Aguascalientes

1.052

1.148

1.054

1.084

1,495,667

1,622,047

1.134696

Baja California

1.168

1.158

1.206

1.177

3,788,603

4,460,009

3.119980

Baja California

Sur

0.880

1.308

1.281

1.156

868,746

1,004,690

0.702827

Campeche

0.983

1.075

1.217

1.091

949,788

1,036,683

0.725207

Coahuila

0.899

1.136

1.215

1.083

3,297,787

3,571,658

2.498538

Colima

0.966

1.223

1.106

1.098

745,365

818,688

0.572709

Chiapas

1.094

1.068

1.164

1.109

5,714,385

6,335,220

4.431775

Chihuahua

0.992

1.188

1.352

1.177

3,851,651

4,534,190

3.171873

Mexico City

0.949

1.090

1.140

1.060

9,301,956

9,857,654

6.895879

Durango

0.995

1.112

1.128

1.078

1,880,488

2,027,217

1.418131

Guanajuato

1.061

1.171

1.203

1.145

6,299,962

7,215,295

5.047428

Guerrero

0.867

1.021

1.200

1.029

3,613,686

3,719,031

2.601632

Hidalgo

0.952

1.173

1.089

1.071

3,209,687

3,437,977

2.405022

Jalisco

1.008

1.154

1.171

1.111

8,593,786

9,548,152

6.679368

Mexico

0.957

1.164

1.127

1.083

17,499,927

18,946,004

13.253594

Michoacán

1.013

1.055

1.406

1.158

5,000,129

5,789,544

4.050050

Morelos

0.979

1.177

1.130

1.095

1,977,164

2,165,584

1.514925

Nayarit

0.862

1.229

1.424

1.172

1,268,853

1,486,497

1.039873

Nuevo León

0.970

1.108

1.286

1.121

6,116,958

6,856,952

4.796751

Oaxaca

0.913

1.179

1.135

1.076

4,313,145

4,639,415

3.245482

Puebla

0.938

1.113

1.178

1.076

6,620,355

7,124,361

4.983815

Querétaro

0.974

1.167

1.359

1.167

2,515,688

2,935,542

2.053546

Quintana Roo

0.822

1.248

1.228

1.099

1,913,192

2,103,395

1.471421

San Luis Potosí

0.937

1.080

1.186

1.068

2,861,049

3,054,384

2.136681

Sinaloa

1.026

1.140

1.128

1.098

3,088,430

3,391,097

2.372227

Sonora

0.923

1.158

1.191

1.091

2,994,844

3,266,772

2.285256

Tabasco

0.999

1.282

1.131

1.137

2,475,236

2,814,930

1.969172

Tamaulipas

0.982

1.091

1.120

1.064

3,576,222

3,806,085

2.662530

Tlaxcala

0.951

1.197

1.171

1.106

1,417,143

1,567,860

1.096789

Veracruz

0.987

1.110

1.240

1.112

8,130,239

9,044,171

6.326810

Yucatán

0.800

1.463

1.380

1.214

2,381,564

2,891,380

2.022652

Zacatecas

1.057

1.397

0.970

1.141

1,645,041

1,877,446

1.313359

Totals

0.971

1.143

1.195

35.550

129,406,736

142,949,933

100.000000

IE. Collection of local taxes and fees.

e/

National Employment Survey of the third quarter of 2023, published on November 27, 2023 on the

INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 3.

Calculation of the participation coefficients of the third part of the growth of the General Fund

of Participations for 2023.

Taxes and

Result

fees (IE)

Population e/

local IE 2022

2023

by population

coefficients 1/

(1)

(2)

(3=2*1)

(4=(3/ S 3)100)

Aguascalientes

4,112,628,863

1,495,667

6,151,123,274,175,060

0.236935

Baja California

20,654,708,640

3,788,603

78,252,491,117,554,100

3.014205

Baja California Sur

4,753,408,638

868,746

4,129,504,740,671,390

0.159064

Campeche

3,009,919,392

949,788

2,858,785,319,583,870

0.110117

Coahuila

10,498,696,778

3,297,787

34,622,465,751,727,100

1.333622

Colima

2,357,169,483

745,365

1,756,951,631,360,880

0.067676

Chiapas

4,502,053,231

5,714,385

25,726,465,452,427,900

0.990957

Chihuahua

23,014,712,989

3,851,651

88,644,642,298,679,400

3.414500

Mexico City

69,788,738,533

9,301,956

649,171,775,129,192,000

25.005426

Durango

3,580,237,449

1,880,488

6,732,593,559,995,110

0.259333

Guanajuato

17,382,606,404

6,299,962

109,509,759,803,259,000

4.218203

Guerrero

3,783,065,147

3,613,686

13,670,809,558,151,400

0.526585

Hidalgo

4,538,963,543

3,209,687

14,568,652,278,115,100

0.561169

Jalisco

25,708,382,808

8,593,786

220,932,340,254,336,000

8.510086

Mexico

39,093,298,408

17,499,927

684,129,868,327,816,000

26.351976

Michoacán

8,775,869,654

5,000,129

43,880,480,358,285,400

1.690231

Morelos

3,826,680,908

1,977,164

7,565,975,731,496,690

0.291434

Nayarit

2,910,483,931

1,268,853

3,692,976,266,730,160

0.142250

Nuevo León

33,764,085,095

6,116,958

206,533,490,436,193,000

7.955457

Oaxaca

3,786,213,595

4,313,145

16,330,488,237,219,900

0.629034

Puebla

9,255,804,212

6,620,355

61,276,709,694,928,300

2.360316

Querétaro

13,043,853,491

2,515,688

32,814,265,701,821,500

1.263972

Quintana Roo

12,240,710,889

1,913,192

23,418,830,147,090,300

0.902069

San Luis Potosí

5,762,671,900

2,861,049

16,487,286,675,478,400

0.635073

Sinaloa

11,369,213,575

3,088,430

35,113,020,281,529,900

1.352517

Sonora

11,232,040,757

2,994,844

33,638,209,867,629,000

1.295709

Tabasco

3,500,039,145

2,475,236

8,663,422,892,147,880

0.333706

Tamaulipas

11,414,867,424

3,576,222

40,822,100,008,792,100

1.572425

Tlaxcala

1,618,878,242

1,417,143

2,294,181,968,701,010

0.088370

Veracruz

12,348,456,571

8,130,239

100,395,903,201,806,000

3.867146

Yucatán

6,581,118,443

2,381,564

15,673,354,764,608,900

0.603721

Zacatecas

4,051,381,291

1,645,041

6,664,688,330,689,840

0.256717

Totals

392,260,959,429

129,406,736

2,596,123,613,062,190,000

100.000000

Source: Public Accounts of the entities.

IE. Collection of local taxes and fees in current pesos.

e/

National Employment Survey of the third quarter of 2023, published on November 27, 2023 on the

INEGI website (www.inegi.org.mx).

p/ Preliminary.

1/ Preliminary coefficients.

Table 4.

Compensation of 80% of the collection of Special

Bases of Taxation (BET) of 1989, which are added

to the estimate of the General Participation Fund for 2024

(Pesos)

Update to

Entities

80% BET

June 2024 e/

of 1989

19.6662

Aguascalientes

788,208

15,501,056

Baja California

2,954,803

58,109,747

Baja California Sur

772,438

15,190,920

Campeche

812,889

15,986,438

Coahuila

2,247,592

44,201,594

Colima

323,808

6,368,073

Chiapas

7,283,222

143,233,300

Chihuahua

8,146,362

160,207,984

Ciudad de México

971,991

19,115,369

Durango

4,235,805

83,302,188

Guanajuato

2,563,631

50,416,880

Guerrero

328,051

6,451,517

Hidalgo

271,544

5,340,239

Jalisco

9,576,691

188,337,121

México

218,256

4,292,266

Michoacán

2,455,046

48,281,426

Morelos

451,987

8,888,867

Nayarit

818,713

16,100,974

Nuevo León

3,047,369

59,930,168

Oaxaca

610,250

12,001,299

Puebla

1,221,283

24,017,996

Querétaro

1,435,730

28,235,353

Quintana Roo

53,930

1,060,598

San Luis Potosí

1,589,981

31,268,884

Sinaloa

9,406,668

184,993,412

Sonora

11,431,317

224,810,560

Tabasco

2,462,672

48,431,400

Tamaulipas

1,967,010

38,683,612

Tlaxcala

17,902

352,064

Veracruz

9,805,475

192,836,432

Yucatán

1,183,000

23,265,115

Zacatecas

853,445

16,784,020

Totales

90,307,069

1,775,996,880

e/ Estimated.

Table 5.

Calculation of the participation coefficients for 70% of the growth of the Municipal Development Fund for 2023.

Water and property tax revenue

Result

2021

2022

Variation

Population e/

Variation

Participation Coefficients

Entities

2022/2021

2023

by population

1/

(1)

(2)

(3=2/1)

(4)

(5=3*4)

(6= (5/ Σ 5)100)

Aguascalientes

1,792,210,305

2,038,150,807

1.137227

1,495,667

1,700,914

1.167079

Baja California

8,588,552,184

9,819,543,381

1.143329

3,788,603

4,331,621

2.972135

Baja California Sur

1,729,017,194

2,056,148,579

1.189201

868,746

1,033,113

0.708869

Campeche

446,119,108

481,481,323

1.079266

949,788

1,025,074

0.703353

Coahuila

3,679,943,124

3,982,043,282

1.082094

3,297,787

3,568,515

2.448531

Colima

1,220,671,627

1,369,295,578

1.121756

745,365

836,118

0.573701

Chiapas

1,413,102,031

1,552,682,575

1.098776

5,714,385

6,278,829

4.308209

Chihuahua

6,595,277,726

7,698,363,017

1.167254

3,851,651

4,495,854

3.084824

Ciudad de México

26,245,610,788

29,594,163,376

1.127585

9,301,956

10,488,748

7.196839

Durango

1,169,622,416

1,309,258,567

1.119386

1,880,488

2,104,991

1.444337

Guanajuato

7,134,947,242

7,888,670,646

1.105638

6,299,962

6,965,479

4.779353

Guerrero

1,586,623,548

1,818,921,792

1.146410

3,613,686

4,142,767

2.842554

Hidalgo

2,019,684,970

2,139,239,802

1.059195

3,209,687

3,399,684

2.332688

Jalisco

10,794,154,136

11,642,921,010

1.078632

8,593,786

9,269,533

6.360277

México

12,857,914,538

14,537,071,223

1.130593

17,499,927

19,785,299

13.575654

Michoacán

2,858,652,678

3,089,137,724

1.080627

5,000,129

5,403,275

3.707449

Morelos

1,589,848,301

1,755,085,451

1.103933

1,977,164

2,182,656

1.497626

Nayarit

800,846,285

926,252,229

1.156592

1,268,853

1,467,545

1.006954

Nuevo León

9,944,999,585

12,038,221,711

1.210480

6,116,958

7,404,454

5.080555

Oaxaca

652,348,189

750,013,172

1.149713

4,313,145

4,958,879

3.402527

Puebla

2,926,228,192

3,285,172,628

1.122665

6,620,355

7,432,438

5.099756

Querétaro

5,079,613,966

5,528,442,802

1.088359

2,515,688

2,737,971

1.878655

Quintana Roo

4,464,896,183

5,306,926,980

1.188589

1,913,192

2,273,999

1.560301

San Luis Potosí

1,764,392,051

1,993,004,246

1.129570

2,861,049

3,231,755

2.217464

Sinaloa

4,381,451,444

4,976,720,472

1.135861

3,088,430

3,508,028

2.407028

Sonora

3,505,992,121

4,215,429,086

1.202350

2,994,844

3,600,850

2.470718

Tabasco

518,751,383

582,915,438

1.123689

2,475,236

2,781,396

1.908451

Tamaulipas

3,913,025,522

4,113,340,927

1.051192

3,576,222

3,759,296

2.579435

Tlaxcala

351,843,152

426,348,459

1.211757

1,417,143

1,717,233

1.178277

Veracruz

3,825,830,103

4,235,035,707

1.106959

8,130,239

8,999,838

6.175226

Yucatán

1,251,782,550

1,628,017,833

1.300560

2,381,564

3,097,366

2.125253

Zacatecas

1,182,563,138

1,263,421,441

1.068375

1,645,041

1,757,521

1.205921

Totales

136,286,515,781

154,041,441,264

1.130276

129,406,736

145,741,041

100.000000

e/

National Employment Survey from the third quarter of 2023, published on November 27, 2023, on the INEGI website (www.inegi.org.mx).

Water and property tax in current pesos.

1/ Preliminary coefficients.

Table 6.

Calculation of the participation coefficients for 30% of the growth of the Municipal Development Fund for 2023.

Property tax coordinated municipalities

with

the entity in its

administration

Population 2020

coordinated municipalities

administration

property tax d/

Variation

Minimum Value

Result

Entities

(quotient)

min (3), 2

Minimum value

Participation Coefficients

RC i,t- 2

RC i,t- 1

I i,t

nc i

I i,t nc i

CP i,t

(1)

(2)

(3=2/1)

4= min (3)-2

(5)

(6=4*5)

(7= (6/ Σ 6)100)

Aguascalientes

144,001,189

165,650,891

1.150344

1.150344

476,617

548,273

0.675614

Baja California

0

0

0

0

0

0

0.000000

Baja California Sur

0

0

0

0

0

0

0.000000

Campeche

210,257,510

233,059,238

1.108447

1.108447

928,363

1,029,041

1.268044

Coahuila

490,729,125

579,068,372

1.180016

1.180016

1,071,443

1,264,320

1.557969

Colima

0

0

0

0

0

0

0.000000

Chiapas

57,739,341

65,477,133

1.134012

1.134012

1,334,122

1,512,911

1.864297

Chihuahua

2,301,470,160

2,630,321,484

1.142888

1.142888

3,489,381

3,987,970

4.914208

Ciudad de México

19,030,209,388

21,536,204,058

1.131685

1.131685

9,209,944

10,422,756

12.843525

Durango

426,624,853

543,306,872

1.273500

1.273500

1,832,650

2,333,880

2.875943

Guanajuato

2,758,993,861

3,153,781,200

1.143091

1.143091

6,154,531

7,035,189

8.669168

Guerrero

634,929,913

705,448,957

1.111066

1.111066

2,366,865

2,629,743

3.240522

Hidalgo

0

0

0

0

0

0

0.000000

Jalisco

4,522,929,260

4,868,406,091

1.076383

1.076383

7,280,141

7,836,223

9.656249

México

4,967,510,297

5,572,156,952

1.121720

1.121720

14,072,266

15,785,146

19.451373

Michoacán

2,422,356

3,221,453

1.329884

1.329884

64,450

85,711

0.105618

Morelos

0

0

0

0

0

0

0.000000

Nayarit

8,670,259

8,018,175

0.924791

0.924791

217,392

201,042

0.247736

Nuevo León

2,407,468,822

2,892,718,487

1.201560

1.201560

4,641,448

5,576,979

6.872277

Oaxaca

102,725,360

124,628,351

1.213219

1.213219

270,955

328,728

0.405077

Puebla

0

0

0

0

0

0

0.000000

Querétaro

2,661,406,026

2,917,404,815

1.096189

1.096189

2,368,467

2,596,288

3.199297

Quintana Roo

0

0

0

0

0

0

0.000000

San Luis Potosí

128,546,673

163,740,407

1.273782

1.273782

1,109,188

1,412,863

1.741012

Sinaloa

2,012,227,390

2,358,317,952

1.171994

1.171994

3,026,943

3,547,558

4.371507

Sonora

0

0

0

0

0

0

0.000000

Tabasco

328,181,696

354,407,128

1.079911

1.079911

2,402,598

2,594,593

3.197208

Tamaulipas

511,208,203

548,686,517

1.073313

1.073313

2,455,088

2,635,078

3.247096

Tlaxcala

0

0

0

0

0

0

0.000000

Veracruz

834,751,918

933,364,227

1.118134

1.118134

5,300,196

5,926,328

7.302765

Yucatán

80,227,959

105,054,075

1.309445

1.309445

1,080,219

1,414,487

1.743013

Zacatecas

137,195,654

158,008,847

1.151704

1.151704

387,883

446,727

0.550482

Totales

44,760,427,213

50,620,451,684

1.130920

71,541,150

81,151,835

100.000000

d/ INEGI. Results of the 2020 Population and Housing Census, published on January 25, 2021, on the INEGI website (www.inegi.org.mx).

Water and property tax in current pesos.

1/ Preliminary coefficients.

Respectfully.

Mexico City, January 10, 2024. - The Head of the Unit for Coordination with Federal Entities, in substitution for the absence of the Head of the Secretariat of Finance and Public Credit, of the Heads of the Undersecretariat of Finance and Public Credit, of Expenditures; of the Comptroller's Office; of the Federal Fiscal Prosecutor's Office; of the Federal Fiscal Prosecutor's Office for Amparos; of the Federal Fiscal Prosecutor's Office for Legislation and Consultation; of the Federal Fiscal Prosecutor's Office for Financial Affairs; and of the Federal Fiscal Prosecutor's Office for Investigations, pursuant to the first paragraph of Article 50 of the Internal Regulations of the Secretariat of Finance and Public Credit, Fernando Renoir Baca Rivera. - Signature.

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