Exhibit 8.1
EMPRESAS ICA, S.A.B. DE C.V.
20-F 2006
SIGNIFICANT SUBSIDIARIES
The following table sets forth our significant subsidiaries as of December
31, 2007, including the principal activity, domicile, ownership interest and
percentage of voting power held by us:
OWNERSHIP VOTING
INTEREST POWER HELD
SUBSIDIARY PRINCIPAL ACTIVITY DOMICILE (%) (%)
---------- ---------------------------------- ------------- --------- ----------
Constructoras ICA, S.A. de C.V. .................. Construction Mexico 100 100
Controladora de Operaciones de Infraestructura,
S.A. de C.V. .................................. Real estate and concessions Mexico 100 100
Promotora e Inversora ADISA, S.A. de C.V. ........ Real estate and heavy construction Mexico 100 100
Controladora de Empresas de Vivienda,
S.A. de C.V. .................................. Housing development Mexico 100 100
ICATECH Corporation............................... International holding company United States 100 100
Grupo Rodio Kronsa, S.A. ......................... Sub-soil construction Spain 50 50
Ingenieros Civiles Asociados, S.A. de C.V. ....... Heavy and urban construction Mexico 100 100
ICA - Fluor Daniel, S. de R.L. de C.V. .......... Industrial construction Mexico 51 51
ICA Panama, S.A. ................................. Highway construction concessionaire Mexico 100 100
Constructora Internacional de Infraestructura,
S.A. de C.V. .................................. Consortium for the construction Mexico 75 75
of the El Cajon hydroelectric
project
Grupo Aeropotuario del Centro Norte,
S.A. de C.V. .................................. Airport operations Mexico 52 56*
Constructora de Proyectos Hidroelectricos, S.A.
de C.V. / Constructora Hidroelectrica la Yesca,
S.A. de C.V. .................................. Consortia for the construction Mexico 67 67
of the La Yesca hydroelectric
project
- ----------
* Directly and through our interest in SETA.