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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
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Summary of Composition of Income Tax Expense | The composition of income tax expense for the years ended December 31, 2018, 2019 and 2020 is as follows:
|  | 2018 |  |  | 2019 |  |  | 2020 |
In Mexico: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  | Ps. | 28,572,414 |  |  | Ps. | 26,295,431 |  |  | Ps. | 13,407,948 |
Deferred income tax |  |  | (2,688,727 | ) |  |  | 208,658 |  |  |  | (9,334,246 | )
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  |  | 19,898,728 |  |  |  | 20,843,720 |  |  |  | 15,250,218 |
Deferred income tax |  |  | 694,664 |  |  |  | 3,685,724 |  |  |  | (2,957,768 | )
|  | Ps. | 46,477,079 |  |  | Ps. | 51,033,533 |  |  | Ps. | 16,366,152 |
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, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Remeasurement of defined benefit plans |  |  | Ps. 408,735 |  |  |  | Ps.9,217,320 |  |  |  | Ps. 4,151,600 |
Equity investments at fair value |  |  | 1,613,667 |  |  |  | (378,606 | ) |  |  | (665,814 | )
Other |  |  | (8,922 | ) |  |  | — |  |  |  | (35,670 | )
Revaluation assets |  |  | — |  |  |  | — |  |  |  | (29,922,597 | )
Deferred tax benefit recognized in OCI |  |  | Ps.2,013,480 |  |  |  | Ps.8,838,714 |  |  |  | Ps.(26,472,481 | )
Summary of Reconciliation of Statutory Income Tax Rate in Mexico to Consolidated Effective Income Tax Rate Recognized |
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Statutory income tax rate in Mexico |  |  | 30.0 | % |  |  | 30.0 | % |  |  | 30.0 | %
Impact of non-deductible and non-taxable items: |  |  |  |  |  |  |  |  |  |  |  |
Tax inflation effects |  |  | 7.3 | % |  |  | 3.5 | % |  |  | 6.1 | %
Derivatives |  |  | 0.4 | % |  |  | (0.1 | %) |  |  | (0.7 | %)
Employee benefits |  |  | 1.3 | % |  |  | 1.8 | % |  |  | 3.0 | %
Other |  |  | 6.3 | % |  |  | 1.8 | % |  |  | (2.4 | %)
Effective tax rate on Mexican operations |  |  | 45.3 | % |  |  | 37.0 | % |  |  | 36.0 | %
Tax recoveries in Brazil |  |  | — |  |  |  | — |  |  |  | (9.3 | %)
Dividends received from associates Equity |  |  | (0.8 | %) |  |  | (0.4 | %) |  |  | (0.9 | %)
Foreign subsidiaries and other non-deductible items, net |  |  | 1.5 | % |  |  | 5.5 | % |  |  | (1.5 | %)
Effective tax rate |  |  | 46.0 | % |  |  | 42.1 | % |  |  | 24.3 | %
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 net income |
| 2019 |  |  | 2020 |  |  | 2018 |  |  | 2019 |  |  | 2020 |
Provisions |  | Ps. | 17,964,305 |  |  | Ps. | 19,312,081 |  |  | Ps. | 1,841,705 |  |  | Ps. | (257,070 | ) |  | Ps. | 4,458,848 |
Deferred revenues |  |  | 5,820,260 |  |  |  | 6,748,101 |  |  |  | 3,632,051 |  |  |  | (1,077,259 | ) |  |  | 897,762 |
Tax losses carry forward |  |  | 26,630,407 |  |  |  | 25,121,933 |  |  |  | (5,833,660 | ) |  |  | (9,873 | ) |  |  | 2,236,244 |
Property, plant and equipment (1) |  |  | (11,962,544 | ) |  |  | (39,459,549 | ) |  |  | 453,493 |  |  |  | (461,594 | ) |  |  | 3,524,761 |
Inventories |  |  | 1,787,065 |  |  |  | (537,404 | ) |  |  | 81,270 |  |  |  | (291,531 | ) |  |  | (2,393,979 | )
Licenses and rights of use (1) |  |  | (3,399,931 | ) |  |  | (5,177,924 | ) |  |  | 961,402 |  |  |  | 432,403 |  |  |  | 344,729 |
Employee benefits |  |  | 41,743,744 |  |  |  | 45,467,827 |  |  |  | 1,128,209 |  |  |  | (1,019,042 | ) |  |  | 422,473 |
Other |  |  | 9,491,550 |  |  |  | 14,828,012 |  |  |  | (270,407 | ) |  |  | (1,210,417 | ) |  |  | 2,801,176 |
Net deferred tax assets |  | Ps. | 88,074,856 |  |  | Ps. | 66,303,077 |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense in net profit for the year |  |  | Ps. | 1,994,063 |  |  | Ps. | (3,894,383 | ) |  | Ps. | 12,292,014 |
(1) | As of December 31, 2020 the balance included the effects of hyperinflation and revaluation of telecommunications towers.
Summary of Reconciliation of Deferred Tax Assets and Liabilities, Net | Reconciliation of deferred tax assets and liabilities, net:
|  | 2018 |  |  | 2019 |  |  | 2020 |
Opening balance as of January 1, |  |  | Ps. 104,573,985 |  |  |  | Ps. 86,613,327 |  |  |  | Ps. 88,074,856 |
Deferred tax benefit |  |  | 1,994,063 |  |  |  | (3,894,38 3 | ) |  |  | 12,292,014 |
Translation effect |  |  | (8,854,010 | ) |  |  | 2,047,91 5 |  |  |  | 375,105 |
Deferred tax benefit recognized in OCI |  |  | 2,013,480 |  |  |  | 8,838,714 |  |  |  | (26,472,481 | )
Deferred taxes acquired in business combinations |  |  | (25,827 | ) |  |  | (276,568 | ) |  |  | (2,580,552 | )
Hyperinflationary effect in Argentina |  |  | (4,907,151 | ) |  |  | (5,254,149 | ) |  |  | (5,385,865 | )
Effect of adoption of IFRS 9 |  |  | 544,628 |  |  |  | — |  |  |  | — |
Effect of adoption of IFRS 15 |  |  | (8,725,841 | ) |  |  | — |  |  |  | — |
Closing balance as of December 31, |  |  | Ps. 86,613,327 |  |  |  | Ps. 88,074,856 |  |  |  | Ps. 66,303,077 |
Presented in the consolidated statements of financial position as follows: |  |  |  |  |  |  |  |  |  |  |  |
Deferred income tax assets |  |  | Ps.111,186,768 |  |  |  | Ps.106,167,897 |  |  |  | Ps.115,370,240 |
Deferred income tax liabilities |  |  | (24,573,441 | ) |  |  | (18,093,041 | ) |  |  | (49,067,163 | )
|  |  | Ps. 86,613,327 |  |  |  | Ps. 88,074,856 |  |  |  | Ps. 66,303,077 |
Available Tax Loss Carryforwards Recorded in Deferred Tax Assets | a) At December 31, 2020, the available tax loss carryforwards recorded in deferred tax assets are as follows on a country by country ba s is:
Country |  | Gross balance of available tax loss carryforwards at December 31, 2020 |  |  | Tax-effected loss carryforward benefit |
Brazil |  | Ps. | 44,578,152 |  |  | Ps. | 15,156,572 |
Mexico |  |  | 20,523,070 |  |  |  | 6,156,920 |
Austria |  |  | 11,631,381 |  |  |  | 2,907,845 |
United States |  |  | 3,023,441 |  |  |  | 786,095 |
Peru |  |  | 380,770 |  |  |  | 112,327 |
Puerto Rico |  |  | 5,574 |  |  |  | 2,174 |
Total |  | Ps. | 80,142,388 |  |  | Ps. | 25,121,933 |

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