Agreement updating the rates for the Special Production and Services Tax for 2024

DOF: 22/12/2023

AGREEMENT updating the rates specified in the matter of the Special Production and Services Tax for 2024

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

Agreement 177/2023

Agreement updating the rates specified in the matter of the Special Production and Services Tax for 2024

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

Articles 31, fraction XXXII 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 Ministry of Finance and Public Credit, and

CONSIDERING

That pursuant to the provisions of 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 destined for the federal entities, will be updated annually and will enter into force from January 1 of each year;

That the update will be carried out by applying the update factor corresponding to the period from the month of December of the penultimate year to the month of December immediately preceding the year for which the update is made, a factor that will be obtained in accordance with the provisions of Article 17-A of the Federal Tax Code;

That the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels, and the rates applicable to gasoline and diesel destined for the federal entities were last updated by means of the "Agreement updating the rates specified in the matter of the Special Production and Services Tax for 2023", published in the Official Gazette of the Federation on December 28, 2022;

That the Ministry of Finance 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 foregoing, the rates applicable to processed tobacco, automotive fuels, flavored beverages, fossil fuels, as well as the rates applicable to gasoline and diesel destined for the federal entities are updated, therefore the following

AGREEMENT

ARTICLE FIRST.- The update factor applicable for the year 2024 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 1.0432, resulting from dividing the National Consumer Price Index for the month of November 2023, published in the Official Gazette of the Federation on December 8, 2023, which was 131.445 points, and the National Consumer Price Index corresponding to the month of November 2022, published in the Official Gazette of the Federation on December 9, 2022, which was 125.997 points, procedure established in accordance with the provisions of Article 17-A of the Federal Tax Code.

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 from January 1, 2024, is $0.6166 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 from January 1, 2024, are as follows:

1.
Fossil Fuels
Rate
Unit of measure a.
Gasoline less than 91 octanes
........................... ..
6.1752 pesos per liter.
b.
Gasoline greater than or equal to 91 octanes
5.2146 pesos per liter.
c.
Diesel
............................................................
6.7865 pesos per liter.
2.
Non-fossil fuels .......................................... ..
5.2146 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 from January 1, 2024, is $1.5737 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 from January 1, 2024, are as follows:

Fossil Fuels
Rate
Unit of measure

1. Propane .................................................................. ..
   9.3315 cents per liter.
2. Butane .....................................................................
   12.0759 cents per liter.
3. Gasoline and aviation gas ................................................ ..
   16.3677 cents per liter.
4. Jet fuel and other kerosenes ....................................... ..
   19.5488 cents per liter.
5. Diesel ..................................................................... .
   19.8607 cents per liter.
6. Fuel oil ............................................................ .
   21.1956 cents per liter.
7. Petroleum coke ......................................................
   24.6014 pesos per ton.
8. Coal coke ...................................................... ..
   57.6738 pesos per ton.
9. Mineral coal ......................................................... .
   43.4269 pesos per ton.
10. Other fossil fuels ..........................................
    62.7762 pesos per ton 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 from January 1, 2024, are as follows:

Fuels
Rate
Unit of measure
Gasoline less than 91 octanes
54.5050 cents per liter.
Gasoline greater than or equal to 91 octanes
66.5062 cents per liter.
Diesel
45.2358 cents per liter.

TRANSITORY

SOLE.- This Agreement will enter into force on January 1, 2024.

Respectfully.

Mexico City, December 18, 2023.- In substitution for the absence of the Secretary of Finance and Public Credit and based on Article 50, first paragraph of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Finance and Public Credit, Gabriel Yorio González.-

Rubric.

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