Agreement Disclosing the Report on Participable Federal Revenue and Federal Participations, and Calculation Procedures for December 2023

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DOF: 22/01/2024

AGREEMENT by which the report on the participable federal revenue and the federal participations, as well as the calculation procedures, for the month of December 2023 is made known.

At the margin, a seal with the National Emblem, which says: United Mexican States.- FINANCE.- Secretariat of

Finance and Public Credit.

Agreement 07/2024

AGREEMENT BY WHICH THE REPORT ON THE PARTICIPABLE FEDERAL REVENUE

AND THE FEDERAL PARTICIPATIONS, AS WELL AS THE CALCULATION PROCEDURES,

FOR THE MONTH OF DECEMBER 2023 IS 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; Article 26 of the Law of the

Tax Administration Service, and Articles 3, 6, and 11, fraction XX of the Internal Regulations of the Secretariat of

Finance and Public Credit, and

CONSIDERING

The integration of the participable federal revenue for the month of November 2023, with which the

participations in federal revenues for the month of December 2023 were calculated, in accordance

with Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, and 7th of the Fiscal Coordination Law, for the concept

of the General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund;

the Compensation Fund; the specific participations in the special tax on production and services;

the 0.136% of the participable federal revenue corresponding to the municipalities bordering the

frontier or coasts where goods entering or leaving the country that are imported or exported

materially enter or exit, and the transfer of the Mexican Oil Fund for Stabilization and Development,

to the municipalities bordering the frontier or coasts through which the hydrocarbons leaving the country

materially exit;

The determination of the participation coefficients of the first, second, and third parts of the

growth of the General Participation Fund; the Municipal Development Fund; the Hydrocarbon Extraction Fund;

the Compensation Fund; the specific participations of the

special tax on production and services; the 0.136% of the participable federal revenue

corresponding to the municipalities bordering the frontier or coasts where goods entering or leaving the country that are imported or exported

materially enter or exit, and the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the

frontier or coasts through which the hydrocarbons leaving the country

materially exit, with which the distribution of the participations of December 2023 was carried out, in accordance with

Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th, and 7th of the Fiscal Coordination Law, and

The distribution and integration of the General Participation Fund; the Municipal Development Fund;

the Hydrocarbon Extraction Fund; the Compensation Fund; the specific participations

of the special tax on production and services; the participations of the 0.136% of

the participable federal revenue corresponding to the municipalities bordering the frontier or

coasts where goods entering or leaving the country that are imported or exported

materially enter or exit, for the month of December 2023; the calculation of the transfer of the Mexican Oil Fund for Stabilization and Development, to the municipalities bordering the frontier or coasts through which the

hydrocarbons leaving the country

materially exit, for the month of December 2023, in accordance with Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th, and 7th of the Fiscal Coordination

Law.

AGREEMENT

First.- In compliance with the obligation contained in Article 26 of the Tax Administration Service Law,

in the tables listed below, the participable federal revenue of November 2023 is made known, the participations in federal revenues for the month of December

2023, as well as the procedure followed in the determination and integration of the same, by federative entities and, if applicable, by municipalities. The figures corresponding to the month of December 2023 do

not include deductions derived from financial commitments contracted by the federative entities.

Table 1. Participable federal revenue of November 2023, applicable for the calculation of

participations for the month of December 2023, in accordance with Articles 2nd and 7th of the Fiscal

Coordination Law.

Table 2. Integration of the participation funds of December 2023, in accordance with what is

established in Articles 2nd, 2nd-A, 3rd-A, 4th-A, 4th-B, 5th, and 7th of the Fiscal Coordination Law.

Table 3. Calculation of the participation coefficients of the first part of the growth of the General

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

Table 4. Calculation of the participation coefficients of the second part of the growth of the General

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

Table 5. Calculation of the participation coefficients of the third part of the growth of the General

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

Table 6. Reimbursement of 80% of the revenue of Special Tax Bases (BET) of

1989, which are added to the General Participation Fund of December 2023, in accordance with

Article 2nd of the Fiscal Coordination Law.

Table 7. Integration of the General Participation Fund of December 2023, in accordance with the

Articles 2nd, 5th, and 7th of the Fiscal Coordination Law.

Table 8. Calculation of the participation coefficients of 70% of the growth of the Municipal Development

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

Table 9. Calculation of the participation coefficients of 30% of the growth of the Municipal Development

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

Table 10. Distribution and integration of the Municipal Development Fund of December 2023,

in accordance with Articles 2nd-A, 5th, and 7th of the Fiscal Coordination Law.

Table 11. Amounts of the special tax on production and services for the fiscal year 2022, in accordance

with Article 3rd-A of the Fiscal Coordination Law.

Table 12. Coefficients of the specific participations in the special tax on production and

services for 2023, in accordance with Article 3rd-A of the Fiscal Coordination Law.

Table 13. Participations in the special tax on production and services for December

2023, in accordance with Articles 3rd-A and 7th of the Fiscal Coordination Law.

Table 14. Determination of the participations for gasoline and diesel of November 2023,

in accordance with Article 4th-A of the Fiscal Coordination Law.

Table 15. Calculation of the non-mining per capita GDP by state, in accordance with Article 4th-A of the

Fiscal Coordination Law.

Table 16. The ten entities with the lowest non-mining per capita GDP, in accordance with Article 4th-A of

the Fiscal Coordination Law.

Table 17. Calculation of the participation coefficient of the Compensation Fund for 2023, in accordance

with Article 4th-A of the Fiscal Coordination Law.

Table 18. Distribution of the Compensation Fund of November 2023, in accordance with Article 4th- A of the Fiscal Coordination Law.

Table 19. Calculation of the participation coefficient related to Oil and Gas Extraction for

2023, in accordance with Article 4th-B of the Fiscal Coordination Law.

Table 20. Calculation of the participation coefficient related to Associated and Non-

Associated Gas Production for 2023, in accordance with Article 4th-B of the Fiscal Coordination Law.

Table 21. Distribution and integration of the Hydrocarbon Extraction Fund of December

2023, in accordance with Article 4th-B of the Fiscal Coordination Law.

Table 22. Provisional participations of December 2023, in accordance with Article 7th of the Fiscal Coordination Law.

Table 23. Determination of the coefficients of the participations for the 0.136% of the participable

federal revenue for the fiscal year 2023, in accordance with Article 2nd-A, fraction I of the

Fiscal Coordination Law.

Table 24. Provisional participations for the 0.136% of the participable federal revenue of

December 2023, in accordance with Articles 2nd-A, fraction I, and 7th of the Fiscal Coordination

Law.

Table 25. Calculation and distribution of the participations to municipalities for which hydrocarbons are exported for December 2023, in accordance with Article 2nd-A, fraction II of the Fiscal

Coordination Law.

Table 1.

Participable federal revenue of November 2023,

p/ applicable for the calculation of participations for the month of December 2023.

Concepts

Thousands of pesos

Tax Revenues

323,525,632

Rent 1/

146,019,211

Value Added

126,086,377

Special on Production and Services

36,814,572

Article 2, fraction I, subsection D)

19,001,768

Alcoholic Beverages

1,638,739

Beers

4,211,029

Tobacco

3,950,063

Energy Drinks

16,848

Telecommunications

616,534

Flavored Beverages

3,336,245

Non-Basic Foods with High Caloric Density

3,019,097

Pesticides

174,536

Fossil Fuels

848,000

Other withholdings

1,713

Import

10,198,630

Export

0

Surcharges and updates

4,401,331

Not Included 2/

-6,839

Mining Rights

12,350

Petroleum

4,745,736

Mexican Oil Fund for Stabilization and Development 3/

4,746,009

ISR contracts and assignments 3/

-273

Gross Participable Federal Revenue 4/

328,271,367

Less:

3,931,513

20% of Alcoholic Beverages

327,748

20% of Beers

842,206

8% of Tobacco

316,005

Economic Incentives

2,420,554

Lotteries, raffles, contests (prizes) articles 138 and 169 of the Income Tax Law

25,000

Participable Federal Revenue 5/

324,339,855

p/ Preliminary figures.

Sums may not match due to rounding.

1/

Excludes ISR of public servants, as well as ISR of Alienation of Real Estate. (Thirteenth Fraction of the Second Article of the Transitory Provisions of the ISR Law for 2020).

2/

Numeral 1.19 of Article 1st of the Federal Revenue Law for the Fiscal Year 2023: Taxes not included in the Current Revenue Law, Incurred in Previous Fiscal Years Pending Settlement or Payment.

3/

Corresponds to 80.29% of the resources transferred by the Mexican Oil Fund for Stabilization and Development.

4/

Source: Unit of Tax Revenue Policy, of the Undersecretariat of Finance and Public Credit. SHCP.

5/

Source: Unit of Coordination with Federative Entities, of the SHCP.

Table 2.

Integration of the participation funds of December 2023.

(Pesos)

Concepts

Amount

Participable Federal Revenue

1. Participable federal revenue of December 2023

324,339,854,630

2. Participable federal revenue of 2007

110,761,689,167

3. Growth (1-2)

213,578,165,463

General Participation Fund

4. Base general participation fund 2007 (2 x 20%)

22,152,337,833

5. General participation fund growth 2023 (3 x 20%)

42,715,633,093

5.1) First part 60% of the growth of 2023 (5 x 60%)

25,629,379,856

5.2) Second part 30% of the growth of 2023 (5 x 30%)

12,814,689,928

5.3) Third part 10% of the growth of 2023 (5 x 10%)

4,271,563,309

6. Total general participation fund of December 2023 (4+5)

64,867,970,926

Municipal Development Fund

7. Participable federal revenue of December 2013

177,829,258,750

8. Growth (1-7)

146,510,595,880

9. Base municipal development fund 2013

1,778,292,588

10. Municipal development fund growth 2023 (8 x 1%)

1,465,105,959

10.1) First part 70% of the growth of 2023 (10 x 70%)

1,025,574,171

10.2) Second part 30% of the growth of 2023 (10 x 30%)

439,531,788

11. Total municipal development fund of December 2023 (9+10)

3,243,398,546

Participations in the Special Tax on Production and Services

12. Participations for manufactured tobacco

316,005,069

13. Participations for beer

842,205,711

14. Participations for alcoholic beverages

327,747,730

15. Total participations in the special tax on production and services (12+13+14)

1,485,958,509

Participations for the 0.136% of the Participable Federal Revenue

16. Participations for the 0.136% of the participable federal revenue (1 x 0.136%)

441,102,202

Hydrocarbon Extraction Fund of December 2023

17. Transfer of the Mexican Oil Fund for Stabilization and Development

326,069,040

18. 50% of the Transfer of the Mexican Oil Fund for Stabilization and Development

(17 x 50%)

163,034,520

19. 50% of the Transfer of the Mexican Oil Fund for Stabilization and Development

(17 x 50%)

163,034,520

20. Hydrocarbon extraction fund (18+19)

326,069,040

Compensation Fund of November 2023

21. Revenue from gasoline and diesel in accordance with Article 2nd-A, fraction II of the Law of the

2,451,528,200

Special Tax on Production and Services of November 2023

22. 2/11 of the revenue from gasoline and diesel in accordance with Article 2nd-A, fraction II of the Law

445,732,400

Special Tax on Production and Services of November 2023

23. Revenue from gasoline and diesel in accordance with Article 2nd-A, fraction II of the Law of the Special

2,660,531

Tax on Production and Services reported by the entities in October 2023

24. 2/11 of the revenue from gasoline and diesel in accordance with Article 2nd-A, fraction II of the Law of the

483,733

Special Tax on Production and Services reported by the entities in October 2023

25. Total Compensation Fund to be distributed for November 2023 (22+24)

446,216,133

Table 3.

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 Coefficients

Entities

2021

2022

2022/2021

2023

by population

participation 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

29,452,832,073

35.435150

129,406,736

143,542,595

100.000000

Source: GDP INEGI, December 07, 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 4.

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

Fund for 2023.

Tax Revenue Growth p/

Result

Mean

Population e/

moving mean

Participation Coefficients

Entities

2020/2019

2021/2020

2022/2021

moving IE

2023

by population

participation 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. Revenue from taxes and local rights. 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 5.

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

Fund for 2023.

Taxes and

Result

rights (IE)

Population e/

IE 2022

Participation Coefficients

Entities

local taxes of 2022 p/

2023

by population

participation 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 rights at 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 6.

Reimbursement of 80% of the collection of Special Tax Bases (BET) of 1989, which are added to the General Participation Fund of December 2023.

(Pesos)

Update to Entities 80% BET June 2023 d/ of 1989

18.9263

Aguascalientes 788,208 14,917,861

Baja California 2,954,803 55,923,488

Baja California Sur 772,438 14,619,393

Campeche 812,889 15,384,981

Coahuila 2,247,592 42,538,600

Colima 323,808 6,128,487

Chiapas 7,283,222 137,844,445

Chihuahua 8,146,362 154,180,491

Ciudad de México 971,991 18,396,193

Durango 4,235,805 80,168,116

Guanajuato 2,563,631 48,520,049

Guerrero 328,051 6,208,792

Hidalgo 271,544 5,139,323

Jalisco 9,576,691 181,251,327

México 218,256 4,130,779

Michoacán 2,455,046 46,464,937

Morelos 451,987 8,554,442

Nayarit 818,713 15,495,208

Nuevo León 3,047,369 57,675,420

Oaxaca 610,250 11,549,775

Puebla 1,221,283 23,114,368

Querétaro 1,435,730 27,173,057

Quintana Roo 53,930 1,020,695

San Luis Potosí 1,589,981 30,092,457

Sinaloa 9,406,668 178,033,420

Sonora 11,431,317 216,352,530

Tabasco 2,462,672 46,609,269

Tamaulipas 1,967,010 37,228,221

Tlaxcala 17,902 338,819

Veracruz 9,805,475 185,581,361

Yucatán 1,183,000 22,389,813

Zacatecas 853,445 16,152,556

Totals 90,307,069 1,709,178,680

d/ Definitive.

Table 7.

Integration of the General Participation Fund of December 2023.

(Pesos)

Fund General Participation Fund growth 2023 General First Second Third Reimbursement Entities Participations Part Part Part BET Total of 2007 C 1 C 2 C 3 2023

Aguascalientes 253,448,939 280,837,409 145,407,765 10,120,825 1,243,155 691,058,092

Baja California 635,563,001 753,514,251 399,815,737 128,753,680 4,660,291 1,922,306,960

Baja California Sur 160,245,947 173,926,149 90,065,047 6,794,530 1,218,283 432,249,956

Campeche 226,439,168 171,354,848 92,933,040 4,703,737 1,282,082 496,712,875

Coahuila 538,189,157 620,437,143 320,179,863 56,966,492 3,544,883 1,539,317,539

Colima 164,236,610 144,122,925 73,390,946 2,890,822 510,707 385,152,010

Chiapas 1,004,369,892 1,152,432,077 567,918,234 42,329,350 11,487,037 2,778,536,590

Chihuahua 629,999,297 789,040,219 406,465,689 145,852,532 12,848,374 1,984,206,111

Ciudad de México 2,744,713,747 1,837,177,836 883,685,500 1,068,122,613 1,533,016 6,535,232,712

Durango 288,519,244 351,618,706 181,729,082 11,077,554 6,680,676 839,625,262

Guanajuato 855,324,839 1,237,407,473 646,812,207 180,183,205 4,043,337 2,923,771,060

Guerrero 493,273,999 707,882,111 333,391,086 22,493,431 517,399 1,557,558,027

Hidalgo 395,380,932 678,261,122 308,196,124 23,970,708 428,277 1,406,237,163

Jalisco 1,432,795,987 1,728,750,242 855,940,331 363,513,692 15,104,277 4,396,104,529

México 2,800,368,390 3,405,630,563 1,698,406,968 1,125,641,333 344,232 9,030,391,486

Michoacán 629,287,410 1,011,469,432 519,001,384 72,199,278 3,872,078 2,235,829,582

Morelos 323,614,323 379,028,450 194,132,932 12,448,769 712,870 909,937,345

Nayarit 217,191,062 256,724,069 133,256,465 6,076,283 1,291,267 614,539,146

Nuevo León 1,061,831,201 1,199,513,789 614,688,721 339,822,370 4,806,285 3,220,662,367

Oaxaca 538,451,268 896,274,682 415,898,507 26,869,566 962,481 1,878,456,504

Puebla 889,073,482 1,315,224,920 638,660,495 100,822,374 1,926,197 2,945,707,468

Querétaro 376,413,841 492,441,079 263,155,537 53,991,348 2,264,421 1,188,266,226

Quintana Roo 265,685,776 391,915,009 188,558,006 38,532,455 85,058 884,776,303

San Luis Potosí 414,546,142 572,806,347 273,809,075 27,127,556 2,507,705 1,290,796,824

Sinaloa 533,055,947 604,922,582 303,993,554 57,773,632 14,836,118 1,514,581,832

Sonora 552,077,699 587,684,361 292,848,517 55,347,034 18,029,378 1,505,986,990

Tabasco 919,495,148 539,055,324 252,343,298 14,254,467 3,884,106 1,729,032,342

Tamaulipas 623,742,505 705,379,963 341,195,015 67,167,135 3,102,352 1,740,586,969

Tlaxcala 229,036,641 277,570,198 140,550,151 3,774,760 28,235 650,959,986

Veracruz 1,338,567,778 1,576,605,141 810,761,134 165,187,611 15,465,113 3,906,586,777

Yucatán 350,185,660 475,112,950 259,196,644 25,788,343 1,865,818 1,112,149,415

Zacatecas 267,212,803 315,258,484 168,302,878 10,965,825 1,346,046 763,086,037

Totals 22,152,337,833 25,629,379,856 12,814,689,928 4,271,563,309 142,431,557 65,010,402,483

Table 8.

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

Collection of water and property tax Result 2021 2022 Variation Population e/ Variation Participation Entities 2022/2021 2023 by population coefficients 1/ (1) (2) (3=2/1) (4) (5=3*4) (6= (5/ S 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

Totals 136,286,515,781 154,041,441,264 1.130276 129,406,736 145,741,041 100.000000

e/

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

Water and property tax at current pesos.

1/ Preliminary coefficients.

Table 9.

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

Property tax coordinated municipalities with the entity in its administration Population 2020 municipalities coordinated administration property tax d/ Variation Minimum Value Result Entities (quotient) min (3), 2 Minimum value Participation 2021 2022 2022/2021 2 by population coefficients 1/ 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/ S 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

Totals 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 at current pesos.

1/ Preliminary coefficients.

Table 10.

Distribution and integration of the Municipal Promotion Fund of December 2023.

(Pesos)

Municipal Promotion Fund Total Base 2013 Growth 2023 Entities 70% first 30% second Subtotal part part

Aguascalientes 42,831,004 11,969,264 2,969,540 14,938,804 57,769,808

Baja California 29,439,346 30,481,451 0 30,481,451 59,920,798

Baja California Sur 13,281,123 7,269,980 0 7,269,980 20,551,103

Campeche 19,893,110 7,213,408 5,573,456 12,786,864 32,679,974

Coahuila 30,379,818 25,111,501 6,847,768 31,959,269 62,339,087

Colima 23,005,209 5,883,728 0 5,883,728 28,888,937

Chiapas 39,872,920 44,183,881 8,194,177 52,378,058 92,250,978

Chihuahua 39,996,201 31,637,156 21,599,506 53,236,662 93,232,863

Ciudad de México 220,083,536 73,808,923 56,451,375 130,260,298 350,343,835

Durango 38,935,872 14,812,744 12,640,682 27,453,426 66,389,298

Guanajuato 64,119,654 49,015,811 38,103,751 87,119,563 151,239,216

Guerrero 29,484,254 29,152,496 14,243,123 43,395,620 72,879,874

Hidalgo 86,188,656 23,923,445 0 23,923,445 110,112,101

Jalisco 73,415,556 65,229,354 42,442,283 107,671,637 181,087,193

México 120,654,958 139,228,398 85,494,966 224,723,364 345,378,323

Michoacán 90,139,479 38,022,642 464,225 38,486,868 128,626,346

Morelos 37,531,376 15,359,267 0 15,359,267 52,890,642

Nayarit 34,648,676 10,327,058 1,088,877 11,415,935 46,064,612

Nuevo León 41,166,217 52,104,865 30,205,841 82,310,706 123,476,923

Oaxaca 94,850,859 34,895,441 1,780,444 36,675,885 131,526,744

Puebla 94,872,995 52,301,783 0 52,301,783 147,174,777

Querétaro 44,883,561 19,267,000 14,061,927 33,328,927 78,212,489

Quintana Roo 29,824,745 16,002,046 0 16,002,046 45,826,791

San Luis Potosí 48,129,383 22,741,737 7,652,303 30,394,040 78,523,423

Sinaloa 29,945,765 24,685,857 19,214,164 43,900,021 73,845,786

Sonora 25,109,090 25,339,046 0 25,339,046 50,448,136

Tabasco 45,803,078 19,572,581 14,052,744 33,625,326 79,428,404

Tamaulipas 49,509,217 26,454,022 14,272,021 40,726,043 90,235,260

Tlaxcala 31,392,711 12,084,105 0 12,084,105 43,476,815

Veracruz 83,688,467 63,331,521 32,097,972 95,429,493 179,117,960

Yucatán 59,235,595 21,796,047 7,661,096 29,457,143 88,692,738

Zacatecas 65,980,157 12,367,612 2,419,545 14,787,157 80,767,314

Totals 1,778,292,588 1,025,574,171 439,531,788 1,465,105,959 3,243,398,546

Table 11.

Amounts of the special tax on production and services for the 2022 exercise.

(Pesos)

Beverages Tobacco Entities Alcoholic Beer Cigars Total

Aguascalientes 469,756,345 3,270,265,808 380,035,933 4,120,058,087

Baja California 2,565,284,882 3,234,208,199 1,540,072,217 7,339,565,299

Baja California Sur 753,861,559 755,578,195 329,631,209 1,839,070,963

Campeche 84,019,736 310,173,817 31,088,142 425,281,694

Coahuila 608,028,908 2,577,591,526 835,613,006 4,021,233,440

Colima 414,547,397 454,078,498 329,716,003 1,198,341,898

Chiapas 219,611,078 1,465,268,431 163,988,478 1,848,867,987

Chihuahua 606,116,257 4,840,242,469 1,301,687,028 6,748,045,754

Ciudad de México 13,934,904,201 3,204,200,640 3,528,344,886 20,667,449,728

Durango 177,257,395 1,688,376,069 327,744,056 2,193,377,520

Guanajuato 2,706,297,080 3,268,747,317 1,443,173,446 7,418,217,843

Guerrero 448,145,358 1,751,206,143 274,036,062 2,473,387,563

Hidalgo 1,322,647,458 945,175,293 495,618,682 2,763,441,433

Jalisco 8,173,952,881 3,667,301,725 2,916,549,742 14,757,804,348

México 5,066,705,008 6,879,216,232 5,948,844,909 17,894,766,149

Michoacán 1,654,205,864 3,047,484,546 1,200,956,718 5,902,647,128

Morelos 239,840,895 967,377,784 323,557,240 1,530,775,919

Nayarit 222,401,714 739,409,694 226,268,051 1,188,079,458

Nuevo León 3,328,088,000 5,199,750,917 2,553,147,326 11,080,986,243

Oaxaca 283,551,513 2,066,750,352 238,933,719 2,589,235,584

Puebla 1,385,445,519 2,391,004,834 1,007,804,144 4,784,254,497

Querétaro 954,945,620 1,243,777,478 941,103,240 3,139,826,338

Quintana Roo 1,985,240,697 1,761,173,623 325,443,216 4,071,857,535

San Luis Potosí 472,514,742 1,397,239,375 646,992,170 2,516,746,288

Sinaloa 526,344,621 2,205,802,391 704,293,658 3,436,440,669

Sonora 409,837,734 2,757,057,232 893,299,482 4,060,194,448

Tabasco 350,224,879 1,390,672,192 507,689,539 2,248,586,610

Tamaulipas 478,020,913 2,754,421,884 798,477,240 4,030,920,037

Tlaxcala 62,230,617 340,705,863 202,161,706 605,098,186

Veracruz 1,386,730,441 3,834,212,627 806,273,459 6,027,216,527

Yucatán 522,401,627 2,126,985,183 619,837,095 3,269,223,905

Zacatecas 198,380,848 1,277,689,135 222,497,655 1,698,567,638

Totals 52,011,541,788 73,813,145,472 32,064,879,456 157,889,566,715

Note: The amounts for these concepts do not correspond to the figures registered in the Federal Public Account of 2022, since the figures in this table refer to the tax assessed. The tax assessed is used as a variable to determine the participation coefficients for these concepts.

Table 12.

Coefficients of specific participations in the special tax on production and services of 2023.

Tobacco Beverages Entities Cigars Beer Alcoholic (8%) (20%) (20%)

Aguascalientes 1.185209 4.430465 0.903177

Baja California 4.802988 4.381615 4.932145

Baja California Sur 1.028013 1.023636 1.449412

Campeche 0.096954 0.420215 0.161541

Coahuila 2.606007 3.492049 1.169027

Colima 1.028278 0.615173 0.797030

Chiapas 0.511427 1.985105 0.422235

Chihuahua 4.059541 6.557426 1.165350

Ciudad de México 11.003768 4.340962 26.791946

Durango 1.022128 2.287365 0.340804

Guanajuato 4.500792 4.428408 5.203263

Guerrero 0.854630 2.372485 0.861627

Hidalgo 1.545675 1.280497 2.542988

Jalisco 9.095776 4.968359 15.715652

México 18.552525 9.319771 9.741501

Michoacán 3.745396 4.128647 3.180459

Morelos 1.009071 1.310577 0.461130

Nayarit 0.705657 1.001732 0.427601

Nuevo León 7.962442 7.044478 6.398749

Oaxaca 0.745157 2.799976 0.545170

Puebla 3.143016 3.239267 2.663727

Querétaro 2.934997 1.685035 1.836026

Quintana Roo 1.014952 2.385989 3.816923

San Luis Potosí 2.017760 1.892941 0.908481

Sinaloa 2.196464 2.988360 1.011977

Sonora 2.785912 3.735185 0.787975

Tabasco 1.583320 1.884044 0.673360

Tamaulipas 2.490193 3.731614 0.919067

Tlaxcala 0.630477 0.461579 0.119648

Veracruz 2.514506 5.194485 2.666198

Yucatán 1.933072 2.881580 1.004396

Zacatecas 0.693898 1.730978 0.381417

Totals 100.000000 100.000000 100.000000

Preliminary coefficients.

Table 13.

Participations in the special tax on production and services of December 2023.

(Pesos)

Tobacco Beverages Entities Cigars Beer Alcoholic Total

Aguascalientes 3,745,321 37,313,632 2,960,143 44,019,096

Baja California 15,177,685 36,902,216 16,164,995 68,244,895

Baja California Sur 3,248,574 8,621,124 4,750,415 16,620,113

Campeche 306,379 3,539,074 529,446 4,374,898

Coahuila 8,235,114 29,410,240 3,831,459 41,476,813

Colima 3,249,410 5,181,022 2,612,247 11,042,678

Chiapas 1,616,136 16,718,668 1,383,867 19,718,670

Chihuahua 12,828,356 55,227,017 3,819,407 71,874,780

Ciudad de México 34,772,464 36,559,830 87,809,995 159,142,289

Durango 3,229,976 19,264,319 1,116,977 23,611,272

Guanajuato 14,222,730 37,296,306 17,053,575 68,572,611

Guerrero 2,700,674 19,981,208 2,823,962 25,505,844

Hidalgo 4,884,410 10,784,421 8,334,587 24,003,417

Jalisco 28,743,114 41,843,799 51,507,692 122,094,606

México 58,626,921 78,491,645 31,927,549 169,046,115

Michoacán 11,835,641 34,771,705 10,423,883 57,031,229

Morelos 3,188,714 11,037,751 1,511,344 15,737,808

Nayarit 2,229,912 8,436,642 1,401,452 12,068,005

Nuevo León 25,161,719 59,328,997 20,971,755 105,462,471

Oaxaca 2,354,734 23,581,558 1,786,784 27,723,075

Puebla 9,932,088 27,281,291 8,730,305 45,943,685

Querétaro 9,274,739 14,191,463 6,017,535 29,483,737

Quintana Roo 3,207,301 20,094,937 12,509,880 35,812,117

San Luis Potosí 6,376,222 15,942,458 2,977,524 25,296,205

Sinaloa 6,940,939 25,168,137 3,316,730 35,425,806

Sonora 8,803,625 31,457,938 2,582,569 42,844,131

Tabasco 5,003,370 15,867,527 2,206,922 23,077,819

Tamaulipas 7,869,135 31,427,869 3,012,221 42,309,225

Tlaxcala 1,992,339 3,887,443 392,143 6,271,925

Veracruz 7,945,968 43,748,248 8,738,402 60,432,617

Yucatán 6,108,604 24,268,835 3,291,884 33,669,323

Zacatecas 2,192,754 14,578,394 1,250,085 18,021,233

Totals 316,005,069 842,205,711 327,747,730 1,485,958,509

Table 14.

Determination of gasoline and diesel participations for November 2023.

(pesos)

Entities Collection of gasoline and diesel 9/11 Participations of gasoline and diesel

Aguascalientes 19,832,303 16,226,430

Baja California 169,510,272 138,690,223

Baja California Sur 52,160,624 42,676,874

Campeche 23,951,334 19,596,546

Coahuila 48,221,129 39,453,651

Colima 27,748,462 22,703,287

Chiapas 66,390,152 54,319,215

Chihuahua 99,000,299 81,000,245

Ciudad de México 123,063,259 100,688,121

Durango 31,431,974 25,717,070

Guanajuato 88,346,947 72,283,866

Guerrero 49,956,981 40,873,894

Hidalgo 52,378,038 42,854,758

Jalisco 131,045,632 107,219,153

México 226,833,155 185,590,763

Michoacán 74,911,053 61,290,862

Morelos 36,365,008 29,753,188

Nayarit 22,228,917 18,187,296

Nuevo León 136,515,267 111,69

289,790

Quintana Roo

430,305,734

3,125,888

427,179,846

1,936,873

220,551

San Luis Potosí

694,389,681

15,887,633

678,502,048

2,852,489

237,863

Sinaloa

662,088,045

4,334,470

657,753,575

3,068,972

214,324

Sonora

1,019,812,220

135,644,143

884,168,077

3,000,220

294,701

Tabasco

720,558,157

280,349,550

440,208,607

2,467,247

178,421

Tamaulipas

896,648,157

11,891,340

884,756,817

3,589,293

246,499

Tlaxcala

175,097,731

2,544,467

172,553,264

1,402,979

122,991

Veracruz

1,251,659,524

56,319,579

1,195,339,945

8,150,203

146,664

Yucatán

461,392,144

4,982,892

456,409,252

2,368,695

192,684

Zacatecas

284,588,975

27,256,038

257,332,937

1,635,256

157,366

Totales

29,452,832,073

1,064,020,730

28,388,811,343

128,857,600

220,312

PIB in thousands of pesos.

Source: GDP INEGI, December 7, 2023.

e/

National Employment and Occupation Survey (New Edition) for the fourth quarter of 2022, published on February 20, 2023, on the INEGI website (www.inegi.org.mx).

pc/ Per capita in pesos

Table 16.

The ten entities with the lowest non-mining GDP per capita

(Pesos)

No.

Entities

Non-mining GDP per capita pc/

Mexico City

Nuevo León

Coahuila

Baja California

Sonora

Querétaro

Chihuahua

Jalisco

Baja California Sur

Aguascalientes

Tamaulipas

San Luis Potosí

Colima

Quintana Roo

Guanajuato

Sinaloa

Yucatán

Campeche

Durango

Tabasco

Michoacán

Nayarit

1

Hidalgo

158,994

2

Zacatecas

157,366

3

Morelos

156,953

4

México

152,043

5

Puebla

149,941

6

Veracruz

146,664

7

Tlaxcala

122,991

8

Oaxaca

118,129

9

Guerrero

101,849

10

Chiapas

78,312

pc/ Per capita.

Table 17.

Calculation of the participation coefficient for the Compensation Fund for 2023.

Inverse

Participation Coefficients 1/

Entities

Non-mining GDP per capita pc/

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

0.000013

16.315757

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

0.000010

12.545326

Hidalgo

0.000006

8.036302

Jalisco

México

0.000007

8.403697

Michoacán

Morelos

0.000006

8.140797

Nayarit

Nuevo León

Oaxaca

0.000008

10.816380

Puebla

0.000007

8.521510

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

0.000008

10.388811

Veracruz

0.000007

8.711940

Yucatán

Zacatecas

0.000006

8.119480

Totales

0.000078

100.000000

1/ Preliminary coefficient.

pc/ Per capita.

Table 18.

Distribution of the Compensation Fund for November 2023.

(Pesos)

Participation Coefficients 1/

Total

Aguascalientes

Baja California

Baja California Sur

Campeche

Coahuila

Colima

Chiapas

16.315757

72,803,542

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

12.545326

55,979,269

Hidalgo

8.036302

35,859,274

Jalisco

México

8.403697

37,498,653

Michoacán

Morelos

8.140797

36,325,549

Nayarit

Nuevo León

Oaxaca

10.816380

48,264,431

Puebla

8.521510

38,024,351

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

Tamaulipas

Tlaxcala

10.388811

46,356,552

Veracruz

8.711940

38,874,080

Yucatán

Zacatecas

8.119480

36,230,432

Totales

100.000000

446,216,133

1/ Preliminary coefficients.

Table 19.

Calculation of the participation coefficient related to Oil and Gas Extraction for 2023.

Oil and Gas

Extraction

Participation Coefficient p/

Entities

Gross Production 1/

(Millions of pesos)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

521,778

57.847637

Coahuila

Colima

Chiapas

20,419

2.263753

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

267,888

29.699705

Tamaulipas

35,215

3.904173

Tlaxcala

Veracruz

56,687

6.284732

Yucatán

Zacatecas

Totales

901,988

100.000000

1/

Source: Branch 2111: Oil and gas extraction. 2019 Economic Census from INEGI, published on July 16, 2020, on the INEGI website (www.inegi.org.mx).

p/ Preliminary.

Table 20.

Calculation of the participation coefficient related to Associated and Non-Associated Gas Production for 2023.

Production

of Associated

Participation Coefficient p/

Entities

and Non-Associated Gas 2022 1/

(Million cubic feet)

(1)

(2=(1/ S 1)100)

Aguascalientes

Baja California

Baja California Sur

Campeche

2,024

44.024385

Coahuila

Colima

Chiapas

132

2.879497

Chihuahua

Mexico City

Durango

Guanajuato

Guerrero

Hidalgo

Jalisco

México

Michoacán

Morelos

Nayarit

Nuevo León

Oaxaca

Puebla

Querétaro

Quintana Roo

San Luis Potosí

Sinaloa

Sonora

Tabasco

1,627

35.393085

Tamaulipas

344

7.479726

Tlaxcala

Veracruz

470

10.223307

Yucatán

Zacatecas

Totales

4,597

100.000000

1/

2022 production of associated and non-associated natural gas, provided by the Energy Information System. Ministry of Energy.

p/ Preliminary.

Table 21.

Distribution and integration of the Hydrocarbon Extraction Fund for December 2023.

(Pesos)

Oil

Extraction

Associated

Entities

Gas

Total

Gross Production

and Non-Associated

Aguascalientes

0

0

0

Baja California

0

0

0

Baja California Sur

0

0

0

Campeche

94,311,617

71,774,945

166,086,562

Coahuila

0

0

0

Colima

0

0

0

Chiapas

3,690,698

4,694,574

8,385,272

Chihuahua

0

0

0

Mexico City

0

0

0

Durango

0

0

0

Guanajuato

0

0

0

Guerrero

0

0

0

Hidalgo

0

0

0

Jalisco

0

0

0

México

0

0

0

Michoacán

0

0

0

Morelos

0

0

0

Nayarit

0

0

0

Nuevo León

0

0

0

Oaxaca

0

0

0

Puebla

0

0

0

Querétaro

0

0

0

Quintana Roo

0

0

0

San Luis Potosí

0

0

0

Sinaloa

0

0

0

Sonora

0

0

0

Tabasco

48,420,772

57,702,946

106,123,719

Tamaulipas

6,365,150

12,194,536

18,559,686

Tlaxcala

0

0

0

Veracruz

10,246,283

16,667,519

26,913,802

Yucatán

0

0

0

Zacatecas

0

0

0

Totales

163,034,520

163,034,520

326,069,040

Table 22.

Provisional participations for December 2023.

(Pesos)

Fund

Fund

Tax on

Fund

General

of

Special on

of

of

Total

Participations

Municipal

Production

Hydrocarbons

Compensation 1/

Aguascalientes

691,058,092

57,769,808

44,019,096

0

0

792,846,996

Baja California

1,922,306,960

59,920,798

68,244,895

0

0

2,050,472,652

Baja California Sur

432,249,956

20,551,103

16,620,113

0

0

469,421,172

Campeche

496,712,875

32,679,974

4,374,898

166,086,562

0

699,854,309

Coahuila

1,539,317,539

62,339,087

41,476,813

0

0

1,643,133,439

Colima

385,152,010

28,888,937

11,042,678

0

0

425,083,624

Chiapas

2,778,536,590

92,250,978

19,718,670

8,385,272

72,803,542

2,971,695,051

Chihuahua

1,984,206,111

93,232,863

71,874,780

0

0

2,149,313,754

Mexico City

6,535,232,712

350,343,835

159,142,289

0

0

7,044,718,835

Durango

839,625,262

66,389,298

23,611,272

0

0

929,625,832

Guanajuato

2,923,771,060

151,239,216

68,572,611

0

0

3,143,582,887

Guerrero

1,557,558,027

72,879,874

25,505,844

0

55,979,269

1,711,923,011

Hidalgo

1,406,237,163

110,112,101

24,003,417

0

35,859,274

1,576,211,956

Jalisco

4,396,104,529

181,087,193

122,094,606

0

0

4,699,286,327

México

9,030,391,486

345,378,323

169,046,115

0

37,498,653

9,582,314,576

Michoacán

2,235,829,582

128,626,346

57,031,229

0

0

2,421,487,156

Morelos

909,937,345

52,890,642

15,737,808

0

36,325,549

1,014,891,344

Nayarit

614,539,146

46,064,612

12,068,005

0

0

672,671,763

Nuevo León

3,220,662,367

123,476,923

105,462,471

0

0

3,449,601,761

Oaxaca

1,878,456,504

131,526,744

27,723,075

0

48,264,431

2,085,970,754

Puebla

2,945,707,468

147,174,777

45,943,685

0

38,024,351

3,176,850,281

Querétaro

1,188,266,226

78,212,489

29,483,737

0

0

1,295,962,451

Quintana Roo

884,776,303

45,826,791

35,812,117

0

0

966,415,210

San Luis Potosí

1,290,796,824

78,523,423

25,296,205

0

0

1,394,616,451

Sinaloa

1,514,581,832

73,845,786

35,425,806

0

0

1,623,853,425

Sonora

1,505,986,990

50,448,136

42,844,131

0

0

1,599,279,258

Tabasco

1,729,032,342

79,428,404

23,077,819

106,123,719

0

1,937,662,284

Tamaulipas

1,740,586,969

90,235,260

42,309,225

18,559,686

0

1,891,691,139

Tlaxcala

650,959,986

43,476,815

6,271,925

0

46,356,552

747,065,278

Veracruz

3,906,586,777

179,117,960

60,432,617

26,913,802

38,874,080

4,211,925,236

Yucatán

1,112,149,415

88,692,738

33,669,323

0

0

1,234,511,476

Zacatecas

763,086,037

80,767,314

18,021,233

0

36,230,432

898,105,015

Totales

65,010,402,483

3,243,398,546

1,485,958,509

326,069,040

446,216,133

70,512,044,711

1/ Corresponds to the month of November 2023.

Table 23.

Determination of the coefficients for participations from the 0.136% of federally participable revenue for the

2023 fiscal year.

Revenue

Coefficient

Coefficient

Water and Property

Water and Property

Coefficient

of

Entities/Municipalities

2021

2022

2021

Intermediate

Participation

(1)

(2)

(3)

(4=(1x2)/3)

(5=(4/ S 4)100)

Baja California

Ensenada, B.C.

0.092409

1,074,318,196

886,888,471

0.111939

0.104760

Mexicali, B.C.

1.431092

2,651,316,968

2,282,762,590

1.662144

1.555546

Tecate, B.C.

0.597699

467,186,183

361,411,499

0.772629

0.723078

Tijuana, B.C.

2.055688

5,068,663,779

4,549,880,237

2.290080

2.143212

Baja California Sur

La Paz, B.C.S.

0.011428

613,955,292

548,877,677

0.012783

0.011963

Campeche

Cd. del Carmen, Camp.

0.278669

204,796,028

194,553,755

0.293340

0.274527

Chiapas

Suchiate, Chis.

0.142551

3,909,349

3,279,125

0.169948

0.159049

Chihuahua

Ascensión, Chih.

0.024169

33,092,491

32,240,712

0.024808

0.023217

Cd. Juárez, Chih.

4.333938

3,887,357,240

3,239,082,758

5.201338

4.867764

Ojinaga, Chih.

0.070560

44,741,741

41,067,763

0.076872

0.071942

Coahuila

Cd. Acuña, Coah.

0.296310

253,324,283

241,656,562

0.310617

0.290696

Piedras Negras, Coah.

2.555822

270,850,540

251,896,947

2.748131

2.571887

Colima

Manzanillo, Col.

3.087207

576,604,503

501,589,986

3.548910

3.321310

Guerrero

Acapulco, Gro.

0.072167

1,155,462,160

1,027,920,414

0.081121

0.075919

Michoacán

Lázaro Cárdenas, Mich.

5.223597

215,103,711

216,243,146

5.196073

4.862836

Nuevo León

Anáhuac, N.L.

1.431211

17,798,152

14,365,864

1.773156

1.659439

Oaxaca

Salina Cruz, Oax.

0.085593

32,049,814

29,136,782

0.094151

0.088113

Quintana Roo

Benito Juárez, Q.R.

0.144250

2,567,065,746

2,047,382,235

0.180865

0.169266

O. P. Blanco, Q.R.

0.382077

285,502,843

260,042,292

0.419486

0.392583

Sinaloa

Mazatlán, Sin.

0.237856

1,138,451,282

1,029,350,148

0.263066

0.246195

Sonora

Agua Prieta, Son.

0.152350

128,541,873

109,089,906

0.179516

0.168003

Guaymas, Son.

0.020691

258,280,200

229,885,757

0.023247

0.021756

Naco, Son.

0.080198

1,396,154

5,734,735

0.019525

0.018273

Nogales, Son.

4.451390

431,912,356

404,377,645

4.754493

4.449576

P.E. Calles (Sonoyta), Son.

0.021957

14,918,802

13,378,296

0.024485

0.022915

San Luis R.C., Son.

0.063793

191,268,336

164,946,043

0.073974

0.069230

Tamaulipas

Altamira, Tamps.

9.668834

371,793,078

374,366,385

9.602373

8.986550

Cd. Camargo, Tamps.

0.075537

19,465,149

17,641,136

0.083347

0.078002

Cd. M. Alemán, Tamps.

0.234211

24,064,656

23,049,118

0.244531

0.228848

Cd. Madero, Tamps.

1.297000

307,802,572

296,933,160

1.344478

1.258253

Matamoros, Tamps.

4.376562

554,807,679

550,240,530

4.412889

4.129880

Nuevo Laredo, Tamps.

47.014966

634,829,458

596,964,088

49.997120

46.790687

Reynosa, Tamps.

2.593241

851,805,354

780,493,076

2.830181

2.648675

Río Bravo, Tamps.

0.087082

119,133,149

115,133,768

0.090107

0.084328

Tampico, Tamps.

1.457469

505,179,671

501,891,898

1.467016

1.372933

Veracruz

Coatzacoalcos, Ver.

0.183807

289,930,341

274,728,185

0.193978

0.181537

Tuxpan, Ver.

0.745517

111,806,651

110,292,649

0.755751

0.707283

Veracruz, Ver.

4.304318

843,024,773

751,131,376

4.830909

4.521091

Yucatán

Progreso, Yuc.

0.616779

66,204,135

58,893,322

0.693344

0.648879

Total

100.000000

26,287,714,689

23,138,800,033

106.852718

100.000000

Preliminary coefficients.

Water and property in current pesos.

Table 24.

Provisional participations from the 0.136% of federally participable revenue for December 2023.

(Pesos)

Entities/Municipalities

Coefficient

Participation

Participation

by Entity

Baja California

19,966,916

Ensenada, B.C.

0.104760

462,097

Mexicali, B.C.

1.555546

6,861,549

Tecate, B.C.

0.723078

3,189,514

Tijuana, B.C.

2.143212

9,453,755

Baja California Sur

52,769

La Paz, B.C.S.

0.011963

52,769

Campeche

1,210,945

Cd. del Carmen, Camp.

0.274527

1,210,945

Chiapas

701,568

Suchiate, Chis.

0.159049

701,568

Chihuahua

21,891,563

Ascensión, Chih.

0.023217

102,410

Cd. Juárez, Chih.

4.867764

21,471,814

Ojinaga, Chih.

0.071942

317,338

Coahuila

12,626,918

Cd. Acuña, Coah.

0.290696

1,282,267

Piedras Negras, Coah.

2.571887

11,344,651

Colima

14,650,372

Manzanillo, Col.

3.321310

14,650,372

Guerrero

334,880

Acapulco, Gro.

0.075919

334,880

Michoacán

21,450,078

Lázaro Cárdenas, Mich.

4.862836

21,450,078

Nuevo León

7,319,823

Anáhuac, N.L.

1.659439

7,319,823

Oaxaca

388,667

Salina Cruz, Oax.

0.088113

388,667

Quintana Roo

2,478,328

Benito Juárez, Q.R.

0.169266

746,634

O. P. Blanco, Q.R.

0.392583

1,731,694

Sinaloa

1,085,972

Mazatlán, Sin.

0.246195

1,085,972

Sonora

20,951,258

Agua Prieta, Son.

0.168003

741,064

Guaymas, Son.

0.021756

95,966

Naco, Son.

0.018273

80,601

Nogales, Son.

4.449576

19,627,177

P.E. Calles (Sonoyta), Son.

0.022915

101,077

San Luis R.C., Son.

0.069230

305,373

Tamaulipas

289,266,691

Altamira, Tamps.

8.986550

39,639,868

Cd. Camargo, Tamps.

0.078002

344,069

Cd. M. Alemán, Tamps.

0.228848

1,009,454

Cd. Madero, Tamps.

1.258253

5,550,182

Matamoros, Tamps.

4.129880

18,216,992

Nuevo Laredo, Tamps.

46.790687

206,394,749

Reynosa, Tamps.

2.648675

11,683,364

Río Bravo, Tamps.

0.084328

371,974

Tampico, Tamps.

1.372933

6,056,038

Veracruz

23,863,237

Coatzacoalcos, Ver.

0.181537

800,765

Tuxpan, Ver.

0.707283

3,119,840

Veracruz, Ver.

4.521091

19,942,632

Yucatán

2,862,218

Progreso, Yuc.

0.648879

2,862,218

Total

100.000000

441,102,202

441,102,202

Federally Participable Revenue (FPR)

324,339,854,630

0.136% of FPR

441,102,202

Table 25.

Calculation and distribution of participations to municipalities through which hydrocarbons are exported

for December 2023.

(Pesos)

Participations to

municipalities through which

hydrocarbons are exported

Amount of

Coefficients

Municipalities

Crude

Participation

Exported (a)

Distribution

(1)

(2=1/ S 1)

(3)

(4=2 x 3)

Campeche, Camp.

121,741,508

6.311613%

1,206,426

Cd. del Carmen, Camp.

486,966,032

25.246452%

4,825,706

Cd. Madero, Tamps.

27,510,958

1.426289%

272,626

Coatzacoalcos, Ver.

559,602,305

29.012235%

5,545,512

Paraíso, Tab.

660,447,732

34.240504%

6,544,864

Piedras Negras, Coah.

39,721

0.002059%

394

Reynosa, Tamps.

0

0.000000%

0

Salina Cruz, Oax.

72,541,084

3.760848%

718,863

Total

1,928,849,341

100.000000%

19,114,392

19,114,392

(a) Dollars

Calculation performed on December 6, 2023.

Second.-

The participations from the funds and other participable concepts, indicated in the first section of this Agreement, as well as the amounts that each federal entity finally receives, may be modified by the variation of effectively collected revenues, by the change in coefficients, and, if applicable, by the differences derived from adjustments to provisional payments and the corresponding adjustments for the 2023 fiscal year.

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 Ministry 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 Tax Attorney's Office; of the Federal Tax Attorney's Office for Amparos; of the Federal Tax Attorney's Office for Legislation and Consultation; of the Federal Tax Attorney's Office for Financial Affairs; and of the Federal Tax Attorney's Office for Investigations, based on the first paragraph of Article 50 of the Internal Regulations of the Ministry of Finance and Public Credit, Fernando Renoir Baca. - Rubric.

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