Agreement Disclosing Fiscal Incentive Amounts for Gasoline Sales in the Border Region with Guatemala for the Specified Period

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DOF: 27/06/2025

AGREEMENT disclosing the amounts of fiscal incentives applicable to the sale of gasoline in the border region with Guatemala, corresponding to the period specified.

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

Treasury and Public Credit.

AGREEMENT 92/2025

AGREEMENT DISCLOSING THE AMOUNTS OF FISCAL INCENTIVES

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

CORRESPONDING TO THE PERIOD SPECIFIED.

ADÁN ENRIQUE GARCÍA RAMOS, Head of the Unit for Non-Tax Revenue and Hydrocarbon Policy of the Ministry of Treasury and Public Credit, based on the provisions of Articles First and Third of the Decree establishing fiscal incentives 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 modifying the decree granting fiscal incentives 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, the Decree on fiscal incentives for the northern border region, the Decree on fiscal incentives for the southern border region, the Decree establishing fiscal incentives in matters of the special tax on production and services applicable to the fuels indicated, the Decree establishing complementary fiscal incentives for automotive fuels, and the Decree establishing fiscal incentives 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, discloses the amounts of fiscal incentives applicable to the sale of gasoline in the municipalities bordering Guatemala, 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 establishing fiscal incentives for the sale of the fuels mentioned in the southern border of the United Mexican States, are disclosed, for the period from June 28 to July 4, 2025.

Zone I

Municipalities of Calakmul and Candelaria of the State of Campeche

Incentive Amount:

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

Incentive Amount:

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

Incentive Amount:

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

Incentive Amount:

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

Incentive Amount:

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

Incentive Amount:

a) Gasoline less than 91 octanes:

1.504

b) Gasoline greater than or equal to 91 octanes:

1.167

TRANSITIONAL

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

of the

Federation.

Mexico City, June 26, 2025.- Based on Article First, third paragraph, of the Decree establishing fiscal incentives for the sale of the fuels mentioned in the southern border of the United Mexican States, in substitution for the Undersecretary of Finance and Public Credit, the Head of the Unit for Non-Tax Revenue and Hydrocarbon Policy, Adán Enrique García Ramos.- Signed.

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