Agreement Updating Tax Rates for the Special Production and Services Tax for 2025

DOF: 27/12/2024

AGREEMENT updating the rates specified in matters of the special tax on production and services for 2025

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

Agreement 180/2024

Agreement updating the rates specified in matters of the special tax on production and services for 2025

ROGELIO EDUARDO RAMÍREZ DE LA O, Secretary of Treasury and Public Credit, based on articles 31, fraction XXXIV of the Organic Law of the Federal Public Administration; 2nd., fraction I, subsections C), D), G) and H), and 2nd.-A of the Law on the Special Tax on Production and Services; and 3 of the Internal Regulations of the Secretariat of Treasury and Public Credit, and

CONSIDERING

That pursuant to what is provided in articles 2nd., fraction I, subsections C), D), G) and H), and 2nd.-A of the Law on the Special Tax on Production and Services, the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels and the rates applicable to gasoline and diesel that are destined to the federal entities, will be updated annually and will enter into force starting from January 1 of each year;

That the update will be carried out by applying the corresponding update factor for the period comprising from the month of December of the second-to-last year until the month of December immediately preceding that for which the update is effected, a factor that will be obtained in accordance with what is provided by
article 17-A of the Fiscal Code of the Federation;

That the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels and the rates applicable to gasoline and diesel that are destined to the federal entities were last updated through the "Agreement updating the rates specified in matters of the special tax on production and services for 2024", published in the Official Gazette of the Federation on December 22, 2023;

That the Secretariat of Treasury and Public Credit will publish the update factor in the Official Gazette of the Federation during the month of December of each year; and

That based on the above, the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels, as well as the rates applicable to gasoline and diesel destined to the federal entities are updated, therefore the following

AGREEMENT

ARTICLE FIRST.- The update factor applicable for the year 2025 to the rates referred to in
articles 2nd., fraction I, subsections C), second paragraph; D), G), second paragraph and H), and 2nd.-A, fractions I, II and III of the Law on the Special Tax on Production and Services, is 1.0454, resulting from dividing the National Consumer Price Index for the month of November 2024, published in the Official Gazette of the Federation on December 10, 2024, which was 137.424 points, and the National Consumer Price Index corresponding to the month of November 2023, published in the Official Gazette of the Federation on December 8, 2023, which was 131.445 points, procedure established pursuant to what is provided by article 17-A of the Fiscal Code of the Federation.

ARTICLE SECOND.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rate per cigarette applicable to processed tobacco referred to in article 2nd., fraction I, subsection C), second paragraph of the Law on the Special Tax on Production and Services, which will be in effect starting from January 1, 2025, is $0.6445 per cigarette.

ARTICLE THIRD.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rates applicable to automotive fuels referred to in article 2nd., fraction I, subsection D) of the Law on the Special Tax on Production and Services, which will be in effect starting from January 1 of 2025, are as follows:

1.
Fossil Fuels
Rate
Unit of measurement a.
Gasoline less than 91 octane .............................. 6.4555 pesos per liter. b. Gasoline greater than or equal to 91 octane ..................... 5.4513 pesos per liter. c. Diesel ............................................................ 7.0946 pesos per liter. 2. Non-fossil fuels ............................................. 5.4513 pesos per liter.

ARTICLE FOURTH.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rate per liter applicable to flavored beverages referred to in article 2nd., fraction I, subsection G), second paragraph of the Law on the Special Tax on Production and Services, which will be in effect starting from January 1, 2025, is $1.6451 per liter.

ARTICLE FIFTH.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rates applicable to fossil fuels referred to in article 2nd., fraction I, subsection H) of the Law on the Special Tax on Production and Services, which will be in effect starting from January 1 of 2025, are as follows:

Fossil Fuels
Rate
Unit of measurement
1 . Propane ......
9.7551 cents per liter.
2 . Butane
......
12.6241 cents per liter.
3 . Gasolines and avgas
......
17.1107 cents per liter.
4 .
Turbine fuel and other kerosenes . ......
20.4363 cents per liter.
5 . Diesel ......
20.7623 cents per liter.
6 . Fuel oil
......
22.1578 cents per liter.
7 . Petroleum coke
......
25.7183 pesos per tonne.
8 . Coal coke
......
60.2921 pesos per tonne.
9 . Mineral coal
......
45.3984 pesos per tonne.
10 . Other fossil fuels
......
65.6262 pesos per tonne of carbon contained in the
fuel.

ARTICLE SIXTH.- Pursuant to the update factor mentioned in Article First of this
Agreement, the rates applicable to gasoline and diesel provided for in article 2nd.-A, fractions I, II and III of the Law on the Special Tax on Production and Services, which will be in effect starting from January 1 of 2025, are as follows:

Fuels
Rate
Unit of measurement
Gasoline less than 91 octane
56.9795 cents per liter.
Gasoline greater than or equal to 91 octane
69.5255 cents per liter.
Diesel
47.2895 cents per liter.

TRANSITORY
SINGLE.- This Agreement will enter into force on January 1, 2025.

Respectfully.
Mexico City, December 18, 2024. - In substitution for the absence of the Secretary of Treasury and Public Credit and based on article 50, first paragraph of the Internal Regulations of the Secretari at of Treasury and Public Credit, the Undersecretary of Treasury and Public Credit , Édgar Abraham Amador Zamora .- Initialled.

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