Exhibit 8.1
Significant Subsidiaries
The following table sets forth our significant subsidiaries as of December 31, 2025:

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 | %

(1) Grupo Industrial Emprex, S. de R.L. de C.V.