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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Summary of Composition of Income Tax Expense |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Income Tax attributable to a continuing operation |  |  |  |  |  |  |  |  |  |  |  |
In Mexico: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  | Ps. | 24,355,240 |  |  | Ps. | 29,865,043 |  |  | Ps. | 32,327,958 |
Deferred income tax |  |  | (5,079,397 | ) |  |  | 3,454,279 |  |  |  | (6,706,412 | )
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  |  | 23,397,577 |  |  |  | 17,634,494 |  |  |  | 16,026,324 |
Deferred income tax |  |  | (9,955,943 | ) |  |  | (4,909,727 | ) |  |  | (7,103,867 | )
Total income tax |  | Ps. | 32,717,477 |  |  | Ps. | 46,044,089 |  |  | Ps. | 34,544,003 |
Income Tax attributable to a discontinued operation |  |  |  |  |  |  |  |  |  |  |  |
Income tax discontinued operations in Mexico |  |  | 26,294,422 |  |  |  | — |  |  |  | — |
Income tax discontinued operations abroad (1) |  |  | 7,144,249 |  |  |  | 1,805,500 |  |  |  | — |
(1) | Includes effects related to the sale of Panama and the ClaroVTR joint venture. See Note 2Ac.
Summary of Deferred Tax Expense (Benefit) Related to Items Recognized in OCI | Deferred tax benefit (expense) related t o items r ecognized in OCI during the year:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Remeasurement of defined benefit plans |  | Ps. | (4,760,089 | ) |  | Ps. | 2,651,922 |  |  | Ps. | (975,061 | )
Equity investments at fair value |  |  | 583,892 |  |  |  | 8,364,109 |  |  |  | 2,836,366 |
Other |  |  | — |  |  |  | (30,336 | ) |  |  | — |
Deferred tax benefit recognized in OCI |  | Ps. | (4,176,197 | ) |  |  | Ps10,985,695 |  |  | Ps. | 1,861,305 |
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, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Statutory income tax rate in Mexico |  |  | 30.0 | % |  |  | 30.0 | % |  |  | 30.0 | %
Impact of non-deductible and non-taxable items: |  |  |  |  |  |  |  |  |  |  |  |
Tax inflation effects |  |  | 7.8 | % |  |  | 7.2 | % |  |  | 2.1 | %
Derivatives |  |  | (0.9 | %) |  |  | (0.2 | )% |  |  | 0.3 | %
Employee benefits |  |  | 2.6 | % |  |  | 2.0 | % |  |  | 1.5 | %
Other |  |  | (2.9 | %) |  |  | 2.2 | % |  |  | 4.8 | %
Effective tax rate on Mexican operations |  |  | 36.6 | % |  |  | 41.2 | % |  |  | 38.7 | %
Tax recoveries and NOL’s in Brazil |  |  | (10.6 | %) |  |  | (2.2 | )% |  |  | (3.5 | )%
Dividends received from associates equity |  |  | (0.7 | )% |  |  | (0.1 | )% |  |  | — |
Foreign subsidiarie s and other non-deductible items, net |  |  | 8.7 | % (1) |  |  | (2.6 | )% |  |  | (2.2 | )%
Tax rates differences |  |  | (2.8 | )% |  |  | (2.0 | )% |  |  | (3.1 | )%
Effective tax rate from continuing operations |  |  | 31.2 | % |  |  | 34.3 | % |  |  | 29.9 | %
Effective tax rate from discontinued operations |  |  | (16.4 | )% |  |  | (21.2 | )% |  |  | — |
(1) | Includes discontinued operations effects of TracFone and Claro Chile
Summary of Analysis of Temporary Differences Giving Rise to Net Deferred Tax Liability | The breakdown of net deferred tax assets is as follows:
|  | Consolidated statements of financial position |  |  | Consolidated statements of net income |
| 2022 |  |  | 2023 |  |  | 2021 |  |  | 2022 |  |  | 2023 |
Provisions |  | Ps. | 18,813,454 |  |  | Ps. | 29,562,781 |  |  | Ps. | 1,812,523 |  |  | Ps. | 1,759,784 |  |  | Ps. | 15,065,996 |
Deferred revenues |  |  | 8,153,287 |  |  |  | 8,691,188 |  |  |  | 2,202,413 |  |  |  | (688,767 | ) |  |  | 1,767 |
Tax losses carry forward |  |  | 33,314,653 |  |  |  | 36,970,123 |  |  |  | 5,571,115 |  |  |  | 1,202,546 |  |  |  | 8,575,209 |
Property, plant and equipment (1) |  |  | (18,840,025 | ) |  |  | (8,699,418 | ) |  |  | 8,016,244 |  |  |  | 1,696,734 |  |  |  | 2,157,776 |
Inventories |  |  | 405,489 |  |  |  | 1,054,611 |  |  |  | 852,888 |  |  |  | 253,932 |  |  |  | 669,382 |
Licenses and rights of use (1) |  |  | (2,630,583 | ) |  |  | (2,621,672 | ) |  |  | 480,502 |  |  |  | 229,244 |  |  |  | 141,060 |
Employee benefits |  |  | 36,662,123 |  |  |  | 34,663,794 |  |  |  | (354,802 | ) |  |  | (6,148,504 | ) |  |  | (3,224,333 | )
Other |  |  | 22,537,353 |  |  |  | 16,993,113 |  |  |  | (3,545,542 | ) |  |  | 3,150,479 |  |  |  | (9,576,577 | )
Net deferred tax assets |  | Ps. | 98,415,751 |  |  | Ps. | 116,614,520 |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax benefit in net profit for the year |  |  | Ps. | 15,035,341 |  |  | Ps. | 1,455,448 |  |  | Ps. | 13,810,280 |
Deferred tax from discontinued operations |  |  |  | 4,731,603 |  |  |  | 1,808,298 |  |  |  | — |
(1) | As of December 31, 2022 and 2023, 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:
|  | 2022 |  |  | 2023 |
Opening balance as of January 1, |  | Ps. | 77,822,839 |  |  | Ps. | 98,415,751 |
Deferred tax benefit |  |  | 1,455,448 |  |  |  | 13,810,280 |
Translation effect |  |  | (1,644,500 | ) |  |  | 3,202,557 |
Deferred tax benefit recognized in OCI |  |  | 10,985,695 |  |  |  | 1,861,305 |
Deferred taxes acquired in business combinations |  |  | (11,571 | ) |  |  | (529,191 | )
Hyperinflationary effect in Argentina |  |  | (942,751 | ) |  |  | (146,182 | )
Disposals (Note 2Ac) |  |  | (3,856,459 | ) |  |  | — |
Spin-off |  |  | 14,607,050 |  |  |  | — |
Related discontinued operation |  |  | — |  |  |  | — |
Closing balance as of December 31, |  | Ps. | 98,415,751 |  |  | Ps. | 116,614,520 |
Presented in the consolidated statements of financial position as follows: |  |  |  |  |  |  |  |
Deferred income tax assets |  | Ps. | 128,717,811 |  |  | Ps. | 137,883,622 |
Deferred income tax liabilities |  |  | (30,302,060 | ) |  |  | (21,269,102 | )
|  | Ps. | 98,415,751 |  |  | Ps. | 116,614,520 |
Available Tax Loss Carryforwards Recorded in Deferred Tax Assets | a) At December 31, 2023, 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, 2023 |  |  | Tax-effected loss carryforward benefit |
Brazil |  | Ps. | 74,392,065 |  |  | Ps. | 25,293,302 |
Mexico |  |  | 25,515,213 |  |  |  | 7,654,564 |
Argentina |  |  | 10,750,889 |  |  |  | 3,762,811 |
Others |  |  | 864,821 |  |  |  | 259,446 |
Total |  | Ps. | 111,522,988 |  |  | Ps. | 36,970,123 |

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