Exhibit 8.1
Significant Subsidiaries
The following table sets forth our significant subsidiaries as of December 31, 2023:

Name of Company    
Jurisdiction of
Establishment
    
Percentage 
Owned
 
CIBSA:Mexico
100.0
%
Coca-Cola FEMSA
Mexico
47.2
%
Emprex(1):
Mexico
100.0
%
FEMSA Comercio
Mexico
100.0
%
image_01.jpg
(1)    Grupo Industrial Emprex, S. de R.L. de C.V.