Exhibit 8.1
The following is a list of subsidiaries of Cemex, S.A.B. de C.V. as of December 31, 2023, 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 Global Sourcing, Inc. | USA | ||
| 35 | Cemex Holdings, Inc. | USA | ||
| 36 | Cemex International Trading LLC | USA | ||
| 37 | Cemex Leasing LLC | USA | ||
| 38 | Cemex Materials, LLC | USA | ||
| 39 | Cemex Nevada, LLC | USA | ||
| 40 | Cemex NY Corporation | USA | ||
| 41 | Cemex Southeast Holdings LLC | USA | ||
| 42 | Cemex Southeast LLC | USA | ||
| 43 | Cemex Steel Framing, Inc. | USA | ||
| 44 | Cemex SW Florida Limestone Holdings, LLC | USA | ||
| 45 | Cemex SW Florida Sand Holdings, LLC | USA | ||
| 46 | Cemex, Inc. | USA | ||
| 47 | Guernsey Stone Company | USA | ||
| 48 | Hogan Island Limestone, LLC | USA | ||
| 49 | Immokalee Sand, LLC | USA | ||
| 50 | Interamerican Investments, Inc. | USA | ||
| 51 | Louisville Cement Assets Transition Company | USA | ||
| 52 | LV Western Mining Claims, LLC | USA | ||
| 53 | MILI, L.L.C. | USA | ||
| 54 | Mineral Resource Technologies, Inc. | USA | ||
| 55 | New Line Transport, LLC | USA | ||
| 56 | OXI, L.L.C. | USA | ||
| 57 | Ready Mix USA, LLC | USA | ||
| 58 | Readymix Materials Holdings, LLC | USA | ||
| 59 | RMC Pacific Materials, LLC | USA | ||
| 60 | Sunbelt Investments Inc. | USA | ||
| 61 | Twin Mountain Rock Company | USA | ||
| 62 | VAPPS, LLC | USA | ||
| 63 | Western Equipment Co. | USA | ||
| 64 | Sunbulk Shipping Limited | Barbados | ||
| 65 | Apollo Re Ltd. | Barbados | ||
| 66 | Arawak Cement Company Limited | Barbados | ||
| 67 | Falcon Re Ltd. | Barbados | ||
| 68 | Torino Re Ltd. | Barbados | ||
| 69 | Cemex Materials Newfoundland, Inc. | Canada | ||
| 70 | Cemex Colombia S.A. | Colombia | ||
| 71 | Cemex Premezclados de Colombia S.A. | Colombia | ||
| 72 | Cemex Transportes de Colombia S.A. | Colombia | ||
| 73 | Central de Mezclas S.A. | Colombia | ||
| 74 | ZONA FRANCA ESPECIAL CEMENTERA DEL MAGDALENA MEDIO S.A.S. (ZOMAM S.A.S.) | Colombia | ||
| 75 | Cemex Dominicana, S.A. | Dominican Republic | ||
| 76 | Cementos de Centroamérica, S.A. | Guatemala | ||
| 77 | Cemex Guatemala, S.A. | Guatemala | ||
| 78 | TCL Guyana Inc. | Guyana | ||
| 79 | Cemex Haití, S.A. | Haiti | ||
| 80 | Cemex Jamaica Limited | Jamaica | ||
| 81 | Caribbean Cement Company Limited | Jamaica | ||
| 82 | Cemex Nicaragua, S.A. | Nicaragua | ||
| 83 | Inversiones Secoya, Sociedad Anónima | Nicaragua | ||
| 84 | Cemento Bayano, S.A. | Panama | ||
| 85 | SUPERQUIMICOS DE CENTROAMERICA, S. A. | Panama | ||
| 86 | Cemex Perú, S.A. | Peru | ||
| 87 | Cemex de Puerto Rico Inc. | Puerto Rico | ||
| 88 | Trinidad Cement Limited | Trinidad and Tobago | ||
| 89 | Cemex Hrvatska d.d. | Croatia | ||
| 90 | Cemex Czech Republic, s.r.o. | Czech Republic | ||
| 91 | Cemex Denmark ApS | Denmark | ||
| 92 | Cemex France (Société à Mission) | France | ||
| 93 | Cemex Deutschland AG | Germany | ||
| 94 | Cemex Luxembourg Holdings S.a.r.l. | Luxembourg | ||
| 95 | Cemex Polska Sp. z.o.o. | Poland | ||
| 96 | Cemex España, S.A. | Spain | ||
| 97 | Cemex ESPAÑA OPERACIONES, S.L.U. | Spain | ||
| 98 | Cemex Latam Holdings, S.A. | Spain | ||
| 99 | CCL BUSINESS HOLDINGS, S.L.U. (Sociedad Unipersonal) | Spain | ||
| 100 | Roble Re S.L.U. | Spain | ||
| 101 | Cemex Admixtures Global Holding AG | Switzerland | ||
| 102 | Cemex Innovation Holding Ltd. | Switzerland | ||
| 103 | Cemex Africa & Middle East Investments B.V. | The Netherlands | ||
| 104 | Cemex Asia B.V. | The Netherlands | ||
| 105 | Cemex Finance Latam B.V. | The Netherlands | ||
| 106 | Cemex Ventures BV | The Netherlands | ||
| 107 | CxNetworks N.V. | The Netherlands | ||
| 108 | Lomez International B.V. | The Netherlands | ||
| 109 | RMC Holdings B.V. | The Netherlands | ||
| 110 | Cemex UK | UK | ||
| 111 | Cemex Investments Limited | UK | ||
| 112 | Cemex Paving Solutions Limited | UK | ||
| 113 | Cemex UK Cement Limited | UK | ||
| 114 | Cemex UK Marine Limited | UK | ||
| 115 | Cemex UK Materials Limited | UK | ||
| 116 | Cemex UK Operations Limited | UK | ||
| 117 | Cemex UK Properties Limited | UK | ||
| 118 | Cemex UK Services Limited | UK | ||
| 119 | Mineral And Energy Resources (UK) Limited | UK | ||
| 120 | RMC Explorations Limited | UK | ||
| 121 | RMC Russell Ltd | UK | ||
| 122 | The Rugby Group Limited | UK | ||
| 123 | APO Cement Corporation | The Philippines | ||
| 124 | Cemex Holdings Philippines, Inc. | The Philippines | ||
| 125 | Solid Cement Corporation | The Philippines | ||
| 126 | Cemex ASIAN SOUTH EAST CORPORATION | The Philippines | ||
| 127 | Cemex Asia Holdings Ltd. | Singapore | ||
| 128 | Assiut Cement S.A.E. | Egypt | ||
| 129 | Cemex Holdings (Israel) Ltd. | Israel | ||
| 130 | Chemocrete Ltd. | Israel | ||
| 131 | Lime & Stone Production Company Ltd. | Israel | ||
| 132 | Readymix Industries (Israel) Ltd. | Israel | ||
| 133 | Kadmani Readymix Concrete Ltd. | Israel | ||
| 134 | Cemex Supermix L.L.C. | United Arab Emirates | ||
| 135 | Cemex Topmix L.L.C. | United Arab Emirates | ||
| 136 | Cemex Falcon L.L.C. | United Arab Emirates | ||