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Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
IFRS Text Block [Abstract] |
Summary of Major Components of Income Tax Expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019
Current tax expense |  | Ps. | 13,657 |  | Ps. | 18,690 |  | Ps. | 11,652
Deferred tax expense (benefit): |  | ​ |  |  | ​ |  |  | ​ |
Origination and reversal of temporary differences |  | ​ | 2,115 |  | ​ | (5,824) |  | ​ | 127
Utilization (recognition) of tax losses, net |  | ​ | (1,498) |  | ​ | 1,994 |  | ​ | (1,201)
Change in the statutory rate |  | ​ | 4 |  | ​ | (41) |  | ​ | (102)
Total deferred tax expense (benefit) |  | ​ | 621 |  | ​ | (3,871) |  | ​ | (1,176)
Total income taxes |  | Ps. | 14,278 |  | Ps. | 14,819 |  | Ps. | 10,476
Income Tax Expense/Benefit Recognized in Consolidated Statement of Other Comprehensive Income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax related to items charged or |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
recognized directly in OCI during the period: | ​ | 2021 | ​ | 2020 | ​ | 2019
Unrealized gain (loss) on cash flow hedges |  | Ps. | 992 |  | Ps. | 871 |  | Ps. | (391)
Exchange differences on translation of foreign operations |  | ​ | (1,730) |  | ​ | 4,758 |  | ​ | (1,667)
Remeasurements of the net defined benefit liability |  | ​ | 127 |  | ​ | (208) |  | ​ | (371)
Share of the other comprehensive income of equity method accounted investees (1) |  | ​ | 1,506 |  | ​ | (2,597) |  | ​ | 288
Total income tax expense (benefit) recognized in OCI |  | Ps. | 895 |  | Ps. | 2,824 |  | Ps. | (2,141)
(1) | Deferred income taxes related to CTA, MTM of derivative financial instruments and employee benefits for equity method accounted investees which as of December 31, 2021 amounted to Ps. 1,240, Ps. 14, and Ps. 252, respectively.
Reconciliation Between Statutory and Actual Tax Rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Mexican statutory income tax rate |  | 30.0 | % | 30.0 | % | 30.0 | %
Difference between book and tax inflationary values and translation effects |  | (4.8) | % | (5.0) | % | (2.5) | %
Annual inflation tax adjustment |  | 7.7 | % | 3.0 | % | 0.2 | %
Difference between statutory income tax rates |  | 0.2 | % | 1.0 | % | 0.9 | %
Non-deductible expenses |  | 2.1 | % | 3.8 | % | 4.5 | %
Taxable (non-taxable) income |  | 2.3 | % | 2.9 | % | (1.0) | %
Others |  | 0.1 | % | (1.9) | % | (0.7) | %
Impairments (1) | ​ | — | % | 4.6 | % | 0.9 | %
Adjustments for previous tax years (2) | ​ | — | % | 30.3 | % | — | %
Income Tax credits (3) | ​ | (1.5) | % | (8.3) | % | — | %
Tax loss (4) | ​ | (1.4) | % | 16.3 | % | 0.1 | %
Consolidated Effective income tax rate (5) |  | 34.7 | % | 76.7 | % | 32.4 | %
(1)Includes the impairments of Specialty's and Estrella Azul in 2020 explained in Note 13 and 10, respectively. (2)Related to an agreement with the Mexican tax authority in 2020, to resolve interpretative differences over foreign (non-Mexican) dividends received before 2020. (3)Favorable position of Brazilian Courts related to a no taxation on financial effects of recovered tax credits from previously won judicial disputes, which allowed a recognition of a deferred tax credit in Brazil in 2021 and 2020. (4)During 2020, Coca-Cola FEMSA recognized an amount of Ps. 2,349 in the deferred tax asset based on the probability of the expected timing of reversal of tax losses in Mexico. (5)The extraordinary effects in 2020 increased the tax rate by 42.9%. ​
Deferred Tax Assets and Liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Consolidated Statement | ​ | Consolidated Statement
​ | ​ | of Financial Position as of | ​ | of Income
​ | ​ | December 31, 2021 | ​ | December 31, 2020 | ​ | 2021 | ​ | 2020 | ​ | ​ | 2019
Allowance for doubtful accounts |  | Ps. | (35) |  | Ps. | (501) |  | Ps. | (3) |  | Ps. | (25) |  | Ps. | (43)
Inventories |  | ​ | 206 |  | ​ | (757) |  | ​ | (17) |  | ​ | 60 |  | ​ | (6)
Other current assets |  | ​ | 144 |  | ​ | 122 |  | ​ | 47 |  | ​ | (163) |  | ​ | 182
Property, plant and equipment, net |  | ​ | (6,495) |  | ​ | (4,999) |  | ​ | (1,081) |  | ​ | (708) |  | ​ | (320)
Right of use Assets from leases | ​ | ​ | (1,218) | ​ | ​ | (802) | ​ | ​ | (482) | ​ | ​ | (509) | ​ | ​ | (381)
Investments in equity method accounted investees |  | ​ | (7,533) |  | ​ | (9,321) |  | ​ | (22) |  | ​ | (15) |  | ​ | 7
Other assets |  | ​ | 192 |  | ​ | (681) |  | ​ | (2) |  | ​ | (729) |  | ​ | 59
Finite useful lived intangible assets |  | ​ | 297 |  | ​ | (181) |  | ​ | 498 |  | ​ | 129 |  | ​ | (345)
Indefinite lived intangible assets |  | ​ | 3,038 |  | ​ | 2,762 |  | ​ | 36 |  | ​ | (261) |  | ​ | 360
Post-employment and other long-term employee benefits |  | ​ | (1,746) |  | ​ | (1,886) |  | ​ | (258) |  | ​ | (175) |  | ​ | (2)
Derivative financial instruments |  | ​ | 1,622 |  | ​ | 674 |  | ​ | 738 |  | ​ | 111 |  | ​ | (2)
Temporary non-deductible provision |  | ​ | (3,443) |  | ​ | (3,772) |  | ​ | 1,280 |  | ​ | (1,751) |  | ​ | (438)
Employee profit sharing payable |  | ​ | (759) |  | ​ | (371) |  | ​ | (393) |  | ​ | 64 |  | ​ | 8
Tax loss carryforwards |  | ​ | (9,047) |  | ​ | (8,422) |  | ​ | (1,498) |  | ​ | 1,994 |  | ​ | (1,201)
Tax credits to recover (1) |  | ​ | (1,394) |  | ​ | (2,595) |  | ​ | 1,200 |  | ​ | (1,629) |  | ​ | (122)
Exchange differences on translation of foreign operations in OCI |  | ​ | 8,170 |  | ​ | 7,679 |  | ​ | — |  | ​ | — |  | ​ | —
Other liabilities |  | ​ | (2,668) |  | ​ | 736 |  | ​ | (4) |  | ​ | (440) |  | ​ | (3)
Finance leases | ​ | ​ | (220) | ​ | ​ | (247) | ​ | ​ | 53 | ​ | ​ | (24) | ​ | ​ | (196)
Liabilities of amortization of goodwill of business acquisition |  | ​ | 6,198 |  | ​ | 6,552 |  | ​ | 86 |  | ​ | — |  | ​ | 860
Deferred tax income |  | ​ |  |  | ​ |  |  | Ps. | 178 |  | Ps. | (4,071) |  | Ps. | (1,583)
Deferred tax income net recorded in share of the profit of equity method accounted investees |  | ​ |  |  | ​ |  |  | ​ | 443 |  | ​ | 200 |  | ​ | 407
Deferred tax income, net |  | ​ |  |  | ​ |  |  | Ps. | 621 |  | Ps. | (3,871) |  | Ps. | (1,176)
Deferred income taxes, net |  | ​ | (14,691) |  | ​ | (16,010) |  | ​ |  |  | ​ |  |  | ​ |
Deferred tax asset |  | ​ | (20,733) |  | ​ | (22,043) |  | ​ |  |  | ​ |  |  | ​ |
Deferred tax liability |  | Ps. | 6,042 |  | Ps. | 6,033 |  | ​ |  |  | ​ |  |  | ​ |
(1) | Corresponds to income tax credits arising from dividends received from foreign subsidiaries to be recovered within the next ten years accordingly to the Mexican Income Tax law.
Deferred Tax related to Other Comprehensive Income (AOCI) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax related to items charged or |  | ​ | ​ |  | ​ | ​
recognized directly in AOCI as of the year: | ​ | 2021 | ​ | 2020
Unrealized gain on derivative financial instruments |  | Ps. | 1,796 |  | Ps. | 795
Remeasurements of the net defined benefit liability |  | ​ | (637) |  | ​ | (762)
Exchange differences on translation of foreign operations | ​ | ​ | 7,520 | ​ | ​ | 9,250
Gain on hedge of net investments in foreign operations | ​ | ​ | 181 | ​ | ​ | 31
Share of other comprehensive income of associated companies and joint ventures | ​ | ​ | (4,237) | ​ | ​ | (5,743)
Total deferred tax loss related to AOCI |  | Ps. | 4,623 |  | Ps. | 3,571
Schedule of Changes in Net Deferred Income Tax Asset | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019
Balance at the beginning of the period |  | Ps. | (16,010) |  | Ps. | (13,575) |  | Ps. | (10,657)
Deferred tax provision for the period |  | ​ | 622 |  | ​ | (3,871) |  | ​ | (1,176)
Deferred tax income net recorded in share of the profit of equity method accounted investees |  | ​ | 277 |  | ​ | (404) |  | ​ | (406)
Acquisition of subsidiaries |  | ​ | — |  | ​ | 1 |  | ​ | (382)
Effects in equity: |  | ​ |  |  | ​ |  |  | ​ |
Unrealized (gain) on cash flow hedges |  | ​ | 1,006 |  | ​ | 865 |  | ​ | (391)
Exchange differences on translation of foreign operations |  | ​ | (491) |  | ​ | 2,215 |  | ​ | (2,121)
Remeasurements of the net defined benefit liability |  | ​ | 380 |  | ​ | (256) |  | ​ | (204)
Retained earnings of equity method accounted investees |  | ​ | 32 |  | ​ | (33) |  | ​ | 384
Restatement effect of the period and beginning balances associated with hyperinflationary economies |  | ​ | (507) |  | ​ | (953) |  | ​ | 1,378
Balance at the end of the period |  | Ps. | (14,691) |  | Ps. | (16,010) |  | Ps. | (13,575)
Schedule of Tax Loss Carryforwards | ​
​ | ​ | ​ | ​
​ |  | Tax Loss
Year |  | Carryforwards
2022 |  | Ps. | —
2023 |  | ​ | 270
2024 |  | ​ | 224
2025 |  | ​ | 1,450
2026 |  | ​ | 5,639
2027 |  | ​ | 224
2028 |  | ​ | 794
2029 |  | ​ | 476
2030 |  | ​ | 366
2031 and thereafter |  | ​ | 3,715
No expiration (Brazil and Colombia) |  | ​ | 16,882
​ |  | Ps. | 30,040
Summary of Changes in the Balance of Tax Loss Carryforwards | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
Balance at beginning of the period |  | Ps. | 26,618 |  | Ps. | 32,536
Derecognized |  | ​ | 33 |  | ​ | (8,521)
Additions |  | ​ | 8,306 |  | ​ | 7,538
Usage of tax losses |  | ​ | (5,602) |  | ​ | (2,444)
Translation effect of beginning balances |  | ​ | 685 |  | ​ | (2,491)
Balance at end of the period |  | Ps. | 30,040 |  | Ps. | 26,618

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