Exhibit 8.1

SIGNIFICANT SUBSIDIARIES

The table below sets forth all of our direct and indirect significant subsidiaries and the percentage of equity of each subsidiary we owned directly or indirectly as of December 31, 2012:

Name of Company	Jurisdiction of Incorporation		Percentage Owned			Description
Propimex, S. de R.L. de C.V.		Mexico		100.0	%	Manufacturer and distributor of bottled beverages.
Controladora Interamericana de Bebidas, S. de R.L. de C.V.(1)		Mexico		100.0	%	Holding company of manufacturers and distributors of beverages.
Spal Industria Brasileira de Bebidas, S.A.		Brazil		98.2	%	Manufacturer and distributor of bottled beverages.
Coca-Cola FEMSA de Venezuela S.A. (formerly, Panamco Venezuela, S.A. de C.V.)		Venezuela		100.0	%	Manufacturer and distributor of bottled beverages.
Industria Nacional de Gaseosas, S.A.		Colombia		100.0	%	Manufacturer and distributor of bottled beverages.

(1) On September 24, 2012, Controladora Interamericana de Bebidas, S.A. de C.V. was converted into Controladora Interamericana de Bebidas, S. de R.L. de C.V. (a limited liability company).

Exh. 8.1-1