A soil respiration dataset was examined to determine the importance of environmental factors relating to seasonal variation in soil surface CO 2 flux on the eastern slope of the Cofre de Perote Volcano (Mexico). The results are reported as follows:(1) on the upper section (2500 m asl), average soil respiration varied from 10.3 to 21.5 mg C m− 2 h− 1 in coniferous forest, 14.8 to 30.3 mg C m− 2 h− 1 in corn field, and 13.4 to 29.9 mg C m− 2 h− 1 in abandoned corn field. Soil respiration decreased in spring, when the soil temperature was higher and soil water was lower, while it increased in summer, with non-limiting conditions of soil water.(2) On the lower section (1650 m asl), the average soil respiration varied from 22.5 to 89.6 mg C m− 2 h− 1 in tropical montane cloud forest, 17.9 to 128.1 mg C m− 2 h− 1 in corn–potato–corn rotation, and 63.0 to 203.2 mg C m− 2 h− 1 in grassland. Soil respiration began to rise in late spring, corresponding to the transition from the dry to wet season and reaching its highest value in summer.(3) Soil respiration rates showed a positive exponential correlation with soil temperature (R 2= 0.52; P< 0.0001). The model RS= 0.031 e 0.174 T+ 17.21 θ− 16.32 θ 2 related soil respiration to soil temperature and soil water, explaining 58% of variation. These results suggest that soil temperature and soil water co-regulate soil respiration. Thus, the dataset suggests that global warming could have a negative effect on soil water availability, resulting in decreasing soil respiration.