XML 77 R41.htm IDEA: XBRL DOCUMENT
v3.19.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Text block [abstract] |
Summary of Composition of Income Tax Expense | The composition of income tax expense for the years ended December 31, 2016, 2017 and 2018 is as follows:
|  | 2016 |  |  | 2017 |  |  | 2018 |
In Mexico: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  | Ps. | 14,316,005 |  |  | Ps. | 16,568,274 |  |  | Ps. | 28,572,414 |
Deferred income tax |  |  | (12,086,232 | ) |  |  | 2,582,287 |  |  |  | (2,688,727 | )
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  |  | 15,367,903 |  |  |  | 13,524,729 |  |  |  | 19,898,728 |
Deferred income tax |  |  | (6,198,820 | ) |  |  | (7,733,779 | ) |  |  | 694,664 |
|  | Ps. | 11,398,856 |  |  | Ps. | 24,941,511 |  |  | Ps. | 46,477,079 |
Summary of Deferred Tax Related to Items Recognized in OCI | Deferred tax related to items recognized in OCI during the year:
|  | For the years ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
Remeasurement of defined benefit plans |  | Ps. | (7,734,732 | ) |  | Ps. | 3,032,403 |  |  | Ps. | 408,735 |
Effect of financial instruments acquired for hedging purposes |  |  | (21,046 | ) |  |  | (5,337 | ) |  |  |  |
Equity investments at fair value |  |  | 2,858,452 |  |  |  | (266,753 | ) |  |  | 1,613,667 |
Other |  |  | 136,879 |  |  |  | — |  |  |  | (8,922 | )
Deferred tax benefit (expense) recognized in OCI |  | Ps. | (4,760,447 | ) |  | Ps. | 2,760,313 |  |  | Ps. | 2,013,480 |
Summary of Reconciliation of Statutory Income Tax Rate in Mexico to Consolidated Effective Income Tax Rate Recognized | A reconciliation of the statutory income tax rate in Mexico to the consolidated effective income tax rate recognized by the Company is as follows:
|  | Year ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
Statutory income tax rate in Mexico |  |  | 30.0% |  |  |  | 30.0% |  |  |  | 30.0% |
Impact of non-deductible and non-taxable items: |  |  |  |  |  |  |  |  |  |  |  |
Tax inflation effects |  |  | 15.9% |  |  |  | 17.8% |  |  |  | 7.3% |
Derivatives |  |  | 8.0% |  |  |  | 1.0% |  |  |  | 0.4% |
Employee benefits |  |  | 4.4% |  |  |  | 2.2% |  |  |  | 1.3% |
Other |  |  | 9.8% |  |  |  | 2.6% |  |  |  | 6.3% |
Effective tax rate on Mexican operations |  |  | 68.1% |  |  |  | 53.6% |  |  |  | 45.3% |
Use of unrecognized tax credits in Brazil |  |  | (0.6% | ) |  |  | (0.4% | ) |  |  | — |
Equity interest in net loss of associated companies |  |  | (0.2% | ) |  |  | — |  |  |  | — |
Dividends received from associates |  |  | (7.9% | ) |  |  | (1.2% | ) |  |  | (0.8% | )
Foreign subsidiaries and other non-deductible items, net |  |  | (10.8% | ) |  |  | (8.3% | ) |  |  | 1.5% |
Effective tax rate |  |  | 48.6% |  |  |  | 43.7% |  |  |  | 46.0% |
Summary of Analysis of Temporary Differences Giving Rise to Net Deferred Tax Liability | An analysis of temporary differences giving rise to the net deferred tax liability is as follows:
|  | Consolidated statements of financial position |  |  | Consolidated statements of comprehensive income |
|  | 2017 |  |  | 2018 |  |  | 2016 |  |  | 2017 |  |  | 2018 |
Provisions |  |  | Ps.26,268,666 |  |  |  | Ps.20,781,421 |  |  |  | Ps.1,622,132 |  |  |  | Ps.1,579,604 |  |  |  | Ps.1,841,705 |
Deferred revenues |  |  | 7,461,802 |  |  |  | 6,866,120 |  |  |  | (12,128 | ) |  |  | (965,010 | ) |  |  | 3,632,051 |
Tax losses carry forward |  |  | 38,332,408 |  |  |  | 27,881,491 |  |  |  | 12,706,245 |  |  |  | (323,506 | ) |  |  | (5,833,660 | )
Property, plant and equipment (1) |  |  | (9,929,129 | ) |  |  | (11,756,590 | ) |  |  | 2,445,783 |  |  |  | 1,974,753 |  |  |  | 453,493 |
Inventories |  |  | 2,003,049 |  |  |  | 2,106,976 |  |  |  | (229,571 | ) |  |  | 519,046 |  |  |  | 81,270 |
Licenses and rights of use (1) |  |  | (2,455,877 | ) |  |  | (3,896,788 | ) |  |  | 54,182 |  |  |  | 348,201 |  |  |  | 961,402 |
Employee benefits |  |  | 33,253,071 |  |  |  | 33,673,874 |  |  |  | 3,616,952 |  |  |  | 1,225,310 |  |  |  | 1,128,209 |
Other |  |  | 9,639,995 |  |  |  | 10,956,823 |  |  |  | (1,918,543 | ) |  |  | 793,094 |  |  |  | (270,407 | )
Net deferred tax assets |  |  | Ps.104,573,985 |  |  |  | Ps.86,613,327 |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense in net profit for the year |  |  |  | Ps.18,285,052 |  |  |  | Ps.5,151,492 |  |  |  | Ps.1,994,063 |
(1) | As of December 31, 2018, the balance included the effects of hyperinflation.
Summary of Reconciliation of Deferred Tax Assets and Liabilities, Net | Reconciliation of deferred tax assets and liabilities, net:
|  | 2016 |  |  | 2017 |  |  | 2018 |
Opening balance as of January 1, |  | Ps. | 69,817,147 |  |  | Ps. | 98,589,818 |  |  | Ps. | 104,573,985 |
Deferred tax benefit |  |  | 18,285,052 |  |  |  | 5,151,492 |  |  |  | 1,994,063 |
Translation effect |  |  | 15,273,228 |  |  |  | (1,687,276 | ) |  |  | (8,854,010 | )
Deferred tax benefit (expense) recognized in OCI |  |  | (4,760,447 | ) |  |  | 2,760,313 |  |  |  | 2,013,480 |
Deferred taxes acquired in business combinations |  |  | (25,162 | ) |  |  | (240,362 | ) |  |  | (25,827 | )
Hyperinflationary effect in Argentina |  |  | — |  |  |  | — |  |  |  | (4,907,151 | )
Effect of adoption of IFRS 9 (Note 2ai) |  |  | — |  |  |  | — |  |  |  | 544,628 |
Effect of adoption of IFRS 15 (Note 2ai) |  |  | — |  |  |  | — |  |  |  | (8,725,841 | )
Closing balance as of December 31, |  | Ps. | 98,589,818 |  |  | Ps. | 104,573,985 |  |  | Ps. | 86,613,327 |
Presented in the consolidated statements of financial position as follows: |  |  |  |  |  |  |  |  |  |  |  |
Deferred income tax assets |  | Ps. | 112,651,699 |  |  | Ps. | 116,571,349 |  |  | Ps. | 111,186,768 |
Deferred income tax liabilities |  |  | (14,061,881 | ) |  |  | (11,997,364 | ) |  |  | (24,573,441 | )
|  | Ps. | 98,589,818 |  |  | Ps. | 104,573,985 |  |  | Ps. | 86,613,327 |
Summary of Combined Income before Taxes and Combined Provision for Taxes | The combined income before taxes and the combined provision for taxes of such subsidiaries in 2016, 2017 and 2018 are as follows:
|  | 2016 |  |  | 2017 |  |  | 2018 |
Combined income before taxes |  | Ps. | 45,697,258 |  |  | Ps. | 38,286,046 |  |  | Ps. | 66,314,883 |
Combined tax provision differences not deducible-not cumulative in the foreign subsidiaries |  | Ps. | 9,169,083 |  |  | Ps. | 5,790,950 |  |  | Ps. | 20,593,392 |
Available Tax Loss Carryforwards Recorded in Deferred Tax Assets | At December 31, 2018, the available tax loss carryforwards recorded in deferred tax assets are as follows on a country by country basis:
Country |  | Balance of available tax loss carryforwards at December 31, 2018 |  |  | Tax loss carryforward benefit |
Brazil |  |  | Ps. 59,695,441 |  |  |  | Ps. 20,296,450 |
Austria |  |  | 20,128,833 |  |  |  | 5,032,208 |
Mexico |  |  | 6,043,603 |  |  |  | 1,813,081 |
Colombia |  |  | 2,239,486 |  |  |  | 739,030 |
Nicaragua |  |  | 2,403 |  |  |  | 722 |
Total |  |  | Ps. 88,109,766 |  |  |  | Ps. 27,881,491 |

X
- Definition Disclosure of breakdown of available tax loss carry forward. + References No definition available. + Details
Name: | amx_DisclosureOfBreakdownOfAvailableTaxLossCarryForwardExplanatory
Namespace Prefix: | amx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of combined income before taxes and the combined provision for taxes. + References No definition available. + Details
Name: | amx_DisclosureOfCombinedIncomeBeforeTaxesAndTheCombinedProvisionForTaxesExplanatory
Namespace Prefix: | amx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of components of income tax. + References No definition available. + Details
Name: | amx_DisclosureOfComponentsOfIncomeTaxExplanatory
Namespace Prefix: | amx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of reconciliation of changes in deferred tax liability asset. + References No definition available. + Details
Name: | amx_DisclosureOfReconciliationOfChangesInDeferredTaxLiabilityAssetExplanatory
Namespace Prefix: | amx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of effective tax rate. + References No definition available. + Details
Name: | amx_DisclosureOfReconciliationOfEffectiveTaxRateExplanatory
Namespace Prefix: | amx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | amx_TextBlockAbstract
Namespace Prefix: | amx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration