Exhibit 8.1

The following is a list of subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2022, including the name of each subsidiary and its country of incorporation.

1	Alliera, S.A. de C.V.	Mexico
2	BIM Infraestructura, S.A. de C.V.	Mexico
3	CEMEX Concretos, S.A. de C.V.	Mexico
4	CEMEX Energía S.A.P.I. de C.V.	Mexico
5	CEMEX Internacional, S.A. de C.V.	Mexico
6	CEMEX Operaciones México, S.A. de C.V.	Mexico
7	CEMEX Transporte, S.A. de C.V.	Mexico
8	CEMEX Vivienda, S.A. de C.V.	Mexico
9	Comercializadora Construrama, S.A. de C.V.	Mexico
10	Construrama Supply, S.A. de C.V.	Mexico
11	Inmobiliaria Ferri, S.A. de C.V.	Mexico
12	Menkent, S. de R.L. de C.V.	Mexico
13	Mercis, S.A. de C.V.	Mexico
14	Pro Ambiente, S.A. de C.V.	Mexico
15	Proveedora Mexicana de Materiales, S.A. de C.V.	Mexico
16	Servicios Para La Autoconstrucción, S.A. de C.V.	Mexico
17	Servicios Profesionales Cemex, S.A. de C.V.	Mexico
18	Servicios Promexma, S.A. de C.V.	Mexico
19	Sinergia Deportiva, S.A. de C.V.	Mexico
20	TEG Energía, S.A. de C.V.	Mexico
21	ALC Las Vegas Mining Claims, LLC	USA
22	Arkik USA Inc.	USA
23	Cement Transit Company	USA
24	CEMEX Admix USA, LLC	USA
25	CEMEX AM Holdings, LLC	USA

26	CEMEX Caribbean, LLC	USA
27	CEMEX Cement of Louisiana, Inc.	USA
28	CEMEX Construction Materials Atlantic, LLC	USA
29	CEMEX Construction Materials Florida, LLC	USA
30	CEMEX Construction Materials Houston, LLC	USA
31	CEMEX Construction Materials Pacific, LLC	USA
32	CEMEX Construction Materials South, LLC	USA
33	CEMEX Corp.	USA
34	CEMEX Finance LLC	USA
35	CEMEX Global Sourcing, Inc.	USA
36	CEMEX Holdings, Inc.	USA
37	CEMEX International Trading LLC	USA
38	CEMEX Leasing LLC	USA
39	CEMEX Materials, LLC	USA
40	CEMEX Nevada, LLC	USA
41	CEMEX NY Corporation	USA
42	CEMEX Southeast Holdings LLC	USA
43	CEMEX Southeast LLC	USA
44	CEMEX Steel Framing, Inc.	USA
45	CEMEX SW Florida Limestone Holdings, LLC	USA
46	CEMEX SW Florida Sand Holdings, LLC	USA
47	CEMEX, Inc.	USA
48	Guernsey Stone Co.	USA
49	Hogan Island Limestone, LLC	USA
50	Immokalee Sand, LLC	USA
51	Interamerican Investments, Inc.	USA
52	Louisville Cement Assets Transition Company	USA

53	LV Western Mining Claims, LLC	USA
54	MILI, L.L.C.	USA
55	Mineral Resource Technologies, Inc.	USA
56	New Line Transport, LLC	USA
57	OXI, L.L.C.	USA
58	Ready Mix USA, LLC	USA
59	Readymix Materials Holdings, LLC	USA
60	RMC Pacific Materials, LLC	USA
61	Sunbelt Investments Inc.	USA
62	Twin Mountain Rock Company	USA
63	VAPPS, LLC	USA
64	Western Equipment Co.	USA
65	CEMEX Argentina, S.A.	Argentina
66	Sunbulk Shipping Limited	Barbados
67	Apollo Re Ltd.	Barbados
68	Arawak Cement Company Limited	Barbados
69	Cemex LAN Trading Corporation	Barbados
70	Falcon Re Ltd.	Barbados
71	Torino Re Ltd.	Barbados
72	Mustang Re Limited	Bermuda
73	CEMEX Colombia S.A.	Colombia
74	Cemex Premezclados de Colombia S.A.	Colombia
75	Cemex Transportes de Colombia S.A.	Colombia
76	Central de Mezclas S.A.	Colombia
77	ZONA FRANCA ESPECIAL CEMENTERA DEL MAGDALENA MEDIO S.A.S. (ZOMAM S.A.S.)	Colombia
78	CEMEX Dominicana, S.A.	Dominican Republic
79	Cementos de Centroamérica, S.A.	Guatemala

80	Cemex Guatemala, S.A.	Guatemala
81	TCL Guyana Inc.	Guyana
82	CEMEX Haití, S.A.	Haiti
83	CEMEX Jamaica Limited	Jamaica
84	Caribbean Cement Company Limited	Jamaica
85	CEMEX Nicaragua, S.A.	Nicaragua
86	Inversiones Secoya, Sociedad Anónima	Nicaragua
87	Cemento Bayano, S.A.	Panama
88	Pavimentos Especializados, S.A.	Panama
89	SUPERQUIMICOS DE CENTROAMERICA, S. A.	Panama
90	CEMEX Perú, S.A.	Peru
91	Cemex de Puerto Rico Inc.	Puerto Rico
92	CEMEX Imports, Inc.	Puerto Rico
93	Trinidad Cement Limited	Trinidad and Tobago
94	CEMEX Hrvatska d.d.	Croatia
95	CEMEX Czech Republic, s.r.o.	Czech Republic
96	CEMEX Denmark ApS	Denmark
97	Cemex France Gestion (Societe Par Actions Simplifiee)	France
98	CEMEX Deutschland AG	Germany
99	Cemex Luxembourg Holdings S.a.r.l.	Luxembourg
100	CEMEX Polska Sp. z.o.o.	Poland
101	CEMEX España, S.A.	Spain
102	CEMEX ESPAÑA OPERACIONES, S.L.U.	Spain
103	CEMEX LatamATAM HOLDINGS Holdings, S.A.	Spain
104	CCL BUSINESS HOLDINGS, S.L.U. (Sociedad Unipersonal)	Spain
105	Cemex Innovation Holding Ltd.	Switzerland
106	Cemex Africa & Middle East Investments B.V.	The Netherlands

107	Cemex Asia B.V.	The Netherlands
108	Cemex Finance Latam B.V.	The Netherlands
109	CEMEX Ventures B.V.	The Netherlands
110	CxNetworks N.V.	The Netherlands
111	Lomez International B.V.	The Netherlands
112	RMC Holdings B.V.	The Netherlands
113	CEMEX UK	UK
114	CEMEX Investments Limited	UK
115	CEMEX Paving Solutions Limited	UK
116	CEMEX UK Cement Limited	UK
117	CEMEX UK Marine Limited	UK
118	CEMEX UK Materials Limited	UK
119	CEMEX UK Operations Limited	UK
120	CEMEX UK Properties Limited	UK
121	CEMEX UK Services Limited	UK
122	Mineral And Energy Resources (UK) Limited	UK
123	RMC Explorations Ltd	UK
124	RMC Russell Ltd	UK
125	The Rugby Group Ltd	UK
126	APO Cement Corporation	The Philippines
127	CEMEX Holdings Philippines, Inc.	The Philippines
128	Solid Cement Corporation	The Philippines
129	CEMEX ASIAN SOUTHEAST CORPORATION	The Philippines
130	CEMEX Asia Holdings Ltd.	Singapore
131	Assiut Cement Company	Egypt
132	CEMEX Holdings (Israel) Ltd.	Israel
133	Chemocrete Ltd.	Israel

134	Lime & Stone Production Company Ltd.	Israel
135	Readymix Industries (Israel) Ltd.	Israel
136	Kadmani Readymix Concrete Ltd.	Israel
137	Cemex Supermix L.L.C.	United Arab Emirates
138	Cemex Topmix L.L.C.	United Arab Emirates
139	Cemex Falcon L.L.C.	United Arab Emirates