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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes [Abstract] |
Composition of Income Tax Expense | The composition of income tax expense for the years ended December 31, 2022, 2023 and 2024 is as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
Income Tax attributable to a continuing operation |  |  |  |  |  |  |  |  |
In Mexico: |  |  |  |  |  |  |  |  |
Current year income tax |  | Ps. | 29,865,043 |  |  | Ps. | 32,327,958 |  |  | Ps. | 29,105,637 |
Deferred income tax |  |  | 3,454,279 |  |  |  | (6,706,412 | ) |  |  | (12,286,894 | )
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current year income tax |  |  | 17,634,494 |  |  |  | 16,026,324 |  |  |  | 19,053,257 |
Deferred income tax |  |  | (4,909,727 | ) |  |  | (7,103,867 | ) |  |  | (633,557 | )
Total income tax |  | Ps. | 46,044,089 |  |  | Ps. | 34,544,003 |  |  | Ps. | 35,238,443 |
Income Tax attributable to a discontinued operation |  |  |  |  |  |  |  |  |  |  |  |
Income tax discontinued operations abroad (1) |  |  | 1,805,500 |  |  |  | — |  |  |  | — |
(1) | Includes effects related to the sale of Panama and the Claro Chile, SpA joint venture. See Note 2Ac.
Deferred Tax Benefit (Expense) Related to Items Recognized In OCI | Deferred tax income / (expense) related to items recognized in OCI during the year:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Remeasurement of defined benefit plans |  | Ps. | 2,651,922 |  |  | Ps. | (975,061 | ) |  | Ps. | 6,328,961 |
Equity investments at fair value |  |  | 8,364,109 |  |  |  | 2,836,366 |  |  |  | (7,491,232 | )
Revaluation of Assets |  |  | — |  |  |  | — |  |  |  | (495,646) |
Other |  |  | (30,336 | ) |  |  | — |  |  |  | — |
Deferred tax income recognized in OCI |  | Ps | 10,985,695 |  |  | Ps. | 1,861,305 |  |  | Ps. | (1,657,917 | )
Reconciliation of Statutory Income Tax Rate and Effective Tax Rate | 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, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Statutory income tax rate in Mexico |  |  | 30.0 | % |  |  | 30.0 | % |  |  | 30.0 | %
Impact of non-deductible and non-taxable items: |  |  |  |  |  |  |  |  |  |  |  |
Tax inflation effects |  |  | 7.2 | % |  |  | 2.1 | % |  |  | 4.9 | %
Derivatives |  |  | (0.2 | )% |  |  | 0.3 | % |  |  | 1.3 | %
Employee benefits |  |  | 2.0 | % |  |  | 1.5 | % |  |  | 5.7 | %
Other non-deductible items |  |  | — |  |  |  | — |  |  |  | 8.6 | %
Other |  |  | 2.2 | % |  |  | 4.8 | % |  |  | 1.4 | %
Effective tax rate on Mexican operations |  |  | 41.2 | % |  |  | 38.7 | % |  |  | 51.9 | %
Tax recoveries and NOL’s in Brazil |  |  | (2.2 | )% |  |  | (3.5 | )% |  |  | (1.5 | )%
Dividends received from associates equity |  |  | (0.1 | )% |  |  | — |  |  |  | 0.0 | %
Foreign subsidiaries and other non-deductible items, net |  |  | (2.6 | )%(1) |  |  | (2.2 | )% |  |  | 8.8 | %
Tax rates differences |  |  | (2.0 | )% |  |  | (3.1 | )% |  |  | (3.1 | )%
Effective tax rate from continuing operations |  |  | 34.3 | % |  |  | 29.9 | % |  |  | 56.1 | %
Effective tax rate from discontinued operations |  |  | (21.2 | )% |  |  | — |  |  |  | — |
(1) Includes discontinued operations effects of Claro Chile.
Breakdown of Net Deferred Tax Assets | The breakdown of net deferred tax assets is as follows:
|  | Consolidated statements of financial position |  |  | Consolidated statements of net income |
|  | 2023 |  |  | 2024 |  |  | 2022 |  |  | 2023 |  |  | 2024 |
Provisions |  | Ps. | 29,562,781 |  |  | Ps. | 39,976,016 |  |  | Ps. | 1,759,784 |  |  | Ps. | 15,065,996 |  |  | Ps. | (2,577,054 | )
Deferred revenues |  |  | 8,691,188 |  |  |  | 13,475,756 |  |  |  | (688,767 | ) |  |  | 1,767 |  |  |  | 560,731 |
Tax losses carry forward |  |  | 36,970,123 |  |  |  | 38,397,674 |  |  |  | 1,202,546 |  |  |  | 8,575,209 |  |  |  | 508,256 |
Property, plant and equipment (1) |  |  | (8,699,418 | ) |  |  | (3,830,404 | ) |  |  | 1,696,734 |  |  |  | 2,157,776 |  |  |  | (239,696) |
Inventories |  |  | 1,054,611 |  |  |  | 965,844 |  |  |  | 253,932 |  |  |  | 669,382 |  |  |  | 12,715 |
Licenses and rights of use (1) |  |  | (2,621,672 | ) |  |  | (13,293,040 | ) |  |  | 229,244 |  |  |  | 141,060 |  |  |  | 372,803 |
Employee benefits |  |  | 34,663,794 |  |  |  | 35,455,273 |  |  |  | (6,148,504 | ) |  |  | (3,224,333 | ) |  |  | (3,431,627 | )
Other |  |  | 16,993,113 |  |  |  | 14,338,351 |  |  |  | 3,150,479 |  |  |  | (9,576,577 | ) |  |  | 17,714,323 |
Net deferred tax assets |  | Ps. | 116,614,520 |  |  | Ps. | 125,485,470 |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax benefit in net profit for the year |  |  | Ps. | 1,455,448 |  |  | Ps. | 13,810,280 |  |  | Ps. | 12,920,451 |
Deferred tax from discontinued operations |  |  |  | 1,808,298 |  |  |  | — |  |  |  | — |
| (1) | As of December 31, 2023 and 2024, the balance included the effects of hyperinflation and revaluation of telecommunications towers.
Reconciliation of Deferred Tax Assets and Liabilities, Net | Reconciliation of deferred tax assets and liabilities, net:
|  | 2023 |  |  | 2024 |
Opening balance as of January 1, |  | Ps. | 98,415,751 |  |  | Ps. | 116,614,520 |
Deferred tax benefit |  |  | 13,810,280 |  |  |  | 12,920,451 |
Translation effect |  |  | 3,202,557 |  |  |  | (4,202,772 | )
Deferred tax income recognized in OCI |  |  | 1,861,305 |  |  |  | (1,657,918 | )
Deferred taxes acquired in business combinations |  |  | (529,191 | ) |  |  | 1,811,189 |
Hyperinflationary effect in Argentina |  |  | (146,182 | ) |  |  | — |
Closing balance as of December 31, |  | Ps. | 116,614,520 |  |  | Ps. | 125,485,470 |
Presented in the consolidated statements of financial position as follows: |  |  |  |  |  |  |  |
Deferred income tax assets |  | Ps. | 137,883,622 |  |  | Ps. | 153,217,164 |
Deferred income tax liabilities |  |  | (21,269,102 | ) |  |  | (27,731,694 | )
|  | Ps. | 116,614,520 |  |  | Ps. | 125,485,470 |
Available Tax Loss Carryforwards Recorded in Deferred Tax Assets | a) At December 31, 2024, 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, 2024 |  |  | Tax-effected loss carryforward benefit |
Brazil |  | Ps. | 76,764,579 |  |  | Ps. | 26,099,957 |
Mexico |  |  | 24,024,986 |  |  |  | 7,207,496 |
Chile |  |  | 14,978,693 |  |  |  | 4,044,247 |
Others |  |  | 4,366,931 |  |  |  | 1,045,974 |
Total |  | Ps. | 120,135,189 |  |  | Ps. | 38,397,674 |

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