By means of Agreement No. 104 of 2021, the percentages and amounts of the tax incentive, as well as the reduced fees of the excise tax on production and services applicable to the fuels indicated, corresponding to the current fiscal period, were disclosed.
1. Tax Incentive Percentages
The percentages of the tax incentive for the period from July 31 to August 6, 2021, are applicable to automotive fuels are as follows:
Fuel | Incentive Percentage |
Gasoline less than 91 octane | 52.34% |
Gasoline greater than or equal to 91 octane and non-fossil fuels | 24.01% |
Diesel | 22.11% |
2. Tax Stimulus Amounts
The amounts of the tax incentive for the period from July 31 to August 6, 2021, are applicable to automotive fuels are as follows:
Fuel | Amount of tax incentive(pesos/liter) |
Gasoline less than 91 octane | $2.6773 |
Gasoline greater than or equal to 91 octane and non-fossil fuels | $1.0369 |
Diesel | $1.2426 |
3. Tax Incentive Fees
The fees for the period from July 31 to August 6, 2021, are applicable to automotive fuels are as follows:
Fuel | Fee (pesos/liter) |
Gasoline less than 91 octane | $2.4375 |
Gasoline greater than or equal to 91 octane and non-fossil fuels | $3.2823 |
Diesel | $4.3786 |
Source: Diario Oficial de la Federación 02/08/21