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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Text block [abstract]  
Summary of Composition of Income Tax Expense
The composition of income tax expense (benefit) for the years ended December 31, 2020, 2021 and 2022 is as follows:
 
 
  
2020
 
 
2021
 
 
2022
 
Income Tax attributable to a
 
continued operation
                       
 
In Mexico:
                         
Current year income tax
      Ps.13,407,948       Ps.24,355,240      
Ps.29,865,043
 
Deferred income tax
      (9,334,246 )      (5,079,397 )   
 
3,454,279
 
Foreign:
                         
Current year income tax
      11,967,527       23,397,577    
 
17,634,494
 
Deferred income tax
      (2,863,058 )      (9,955,943 )   
 
(4,909,727
) 
    
 
 
    
 
 
    
 
 
  
Total Income tax
      Ps.13,178,171       Ps.32,717,477      
Ps.46,044,089
 
    
 
 
    
 
 
    
 
 
  
Income Tax attributable to a discontinued operation
                         
Income tax discontinued operations in Mexico
      —         26,294,422    
 
—  
 
Income tax discontinued operations Foreign
(1)
      2,525,783       7,144,249    
 
1,805,500
 
 
(1)
 
Includes effects related to the sale of TracFone, Panama and the Claro Chile, SpA joint venture. See Note 2Ac.
 
Summary of Deferred Tax Expense (Benefit) Related to Items Recognized in OCI
Deferred tax expense (benefit) related to items recognized in OCI during the year:
 
    
For the years ended December 31,
  
     2020      2021     
2022
  
Remeasurement of defined benefit plans
    Ps. 4,151,600      Ps. (4,760,089 )    
Ps.
2,651,922
 
Equity investments at fair value
      (665,814 )       583,892     
 
8,364,109
 
Other
      (35,670 )       —       
 
(30,336
) 
Revaluation assets
      (29,922,597 )       —       
 
—  
 
    
 
 
     
 
 
     
 
 
  
Deferred tax benefit recognized in OCI
    Ps. (26,472,481 )     Ps. (4,176,197 )    
Ps.
10,985,695
 
    
 
 
     
 
 
     
 
 
  
Summary of Reconciliation of Statutory Income Tax Rate in Mexico to Consolidated Effective Income Tax Rate Recognized
    
Year ended December 31,
  
     2020     2021    
2022
  
Statutory income tax rate in Mexico
      30.0 %      30.0 %   
 
30.0
% 
Impact of non-deductible and non-taxable items:
                         
Tax inflation effects
      7.9 %      7.8 %   
 
7.2
% 
Derivatives
      (0.9 %)      (0.9 %
)
 		  
 
(0.2
 )
% 
Employee benefits
      3.8 %      2.6 %   
 
2.0
% 
Other
      (3.1 %)      (2.9 %
)
 		  
 
2.2
% 
    
 
 
    
 
 
    
 
 
  
Effective tax rate on Mexican operations
      37.7 %      36.6 %   
 
41.2
% 
Tax recoveries in Brazil
      (11.9 %)      (10.6 %
)
 		  
 
(2.2
 )
% 
Dividends received from associates Equity
      (1.2 %)      (0.7 )%  
 
(0.1
 )
% 
Foreign subsidiaries and other non-deductible items, net
      0.5 %      5.9 %   
 
(4.6
 )
% 
    
 
 
    
 
 
    
 
 
  
Effective tax rate from continuing operations
      25.1 %      31.2 %   
 
34.3
% 
    
 
 
    
 
 
    
 
 
  
Effective tax rate from discontinued operations
      (21.6 )%     (16.4 )%  
 
(21.2
 )
% 
    
 
 
    
 
 
    
 
 
  
 
Summary of Analysis of Temporary Differences Giving Rise to Net Deferred Tax Liability
   
Consolidated statements
of financial position
    
Consolidated statements of net income
  
 
2021
    
2022
    
2020
    
2021
    
2022
  
Provisions
   Ps. 18,038,607    
Ps.
18,813,454
 
   Ps. 3,866,407     Ps. 1,812,523    
Ps.
1,759,784
 
Deferred revenues
     9,041,137    
 
8,153,287
 
     897,762       2,202,413    
 
(688,767
)
 
Tax losses carry forward
     33,954,926    
 
33,314,653
 
     2,236,244       5,571,115    
 
1,202,546
 
Property, plant and equipment 
(1)
     (33,445,815 )   
 
(18,840,025
)
 
     3,990,750       8,016,244    
 
1,696,734
 
Inventories
     135,658    
 
405,489
 
     (2,394,485 )      852,888    
 
253,932
 
Licenses and rights of use 
(1)
     (3,668,389 )   
 
(2,630,583
)
 
     344,729       480,502    
 
229,244
 
Employee benefits
     40,246,031    
 
36,662,123
 
     422,473       (354,802 )   
 
(6,148,504
)
 
Other
     13,520,684    
 
22,537,353
 
     2,833,424       (3,545,542 )   
 
3,150,479
  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Net deferred tax assets
   Ps. 77,822,839    
Ps.
98,415,751
 
                        
   
 
 
    
 
 
                          
Deferred tax expense in net profit for the year
 
   Ps. 12,197,304     Ps. 15,035,341    
Ps.
1,455,448
  
Deferred tax discontinued operations
 
     94,710       4,731,603       1,808,298  
                   
 
 
    
 
 
    
 
 
  
 
(1)
As of December 31, 2021 and 2022, 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:
 
 
  
2020
 
 
2021
 
 
2022
 
Opening balance as of January 1,
    Ps. 88,074,856     Ps. 66,303,077    
Ps.
  77,822,839
 
Deferred tax benefit
      12,292,014       19,623,461    
 
1,455,448
  
Translation effect
      375,105       (727,099 )   
 
(1,644,500
 )
Deferred tax benefit recognized in OCI
      (26,472,481 )      (4,176,197 )   
 
10,985,695
 
Deferred taxes acquired in business combinations
      (2,580,552 )      —      
 
(11,571
) 
Hyperinflationary effect in Argentina
      (5,385,865 )      (3,540,962 )   
 
(942,751
) 
Disposals (Note 2Ac)
              (1,203,203 )  
 
  
(3,856,459
)
Spin Off
      —         —      
 
14,607,050
 
Related discontinued operation
      —         1,543,762    
 
—  
  
    
 
 
    
 
 
    
 
 
  
Closing balance as of December 31,
    Ps.  66,303,077     Ps. 77,822,839    
Ps.
98,415,751
 
    
 
 
    
 
 
    
 
 
  
Presented in the consolidated statements of financial position as follows:
                         
Deferred income tax assets
    Ps. 115,370,240     Ps. 127,287,934    
Ps.
128,717,811
 
Deferred income tax liabilities
      (49,067,163 )      (49,465,095 )   
 
(30,302,060
) 
    
 
 
    
 
 
    
 
 
  
     Ps. 66,303,077     Ps. 77,822,839    
Ps.
98,415,751
 
    
 
 
    
 
 
    
 
 
  
Available Tax Loss Carryforwards Recorded in Deferred Tax Assets
a) At December 31, 2022, the available tax loss carryforwards recorded in deferred tax assets are as follows on a country by country basis:
 
Country
   
Gross balance
of available tax loss
carryforwards at

December 31, 2022
     
Tax-effected
loss carryforward

benefit
  
Brazil
   
Ps.
72,498,097
 
   
Ps.
24,649,353
 
Mexico
   
 
26,969,956
 
   
 
8,090,987
 
Europe
   
 
1,882,415
 
   
 
470,604
 
Peru
   
 
345,697
 
   
 
103,709
 
    
 
 
     
 
 
  
Total
   
Ps.
101,696,165
 
   
Ps.
33,314,653