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Income Taxes (Tables)
 12 Months Ended
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