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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, 2020:

Name of Company

Jurisdiction of Incorporation

Percentage Owned

Description

Propimex, S. de R.L. de C.V.

Mexico

100.0%

Distributor of bottled beverages.

Controladora Interamericana de Bebidas, S. de R.L. de C.V.

Mexico

100.0%

Holding company of manufacturers and distributors of bottled beverages.

Spal Indústria Brasileira de Bebidas, S.A.

Brazil

96.1%

Manufacturer and distributor of bottled beverages.

Distribuidora y Manufacturera del Valle de México, S. de R.L. de C.V.

Mexico

100.0%

Manufacturer and distributor of bottled beverages.

Servicios Refresqueros del Golfo y Bajío, S. de R.L. de C.V.

Mexico

100.0%

Manufacturer and distributor of bottled beverages.