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