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Income Taxes - Schedule of Reconciliation Between Actual Income Tax Expense and Amount Computed by Applying Statutory Tax Rate (Detail) - MXN ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Mexican statutory tax rate value (30.00%) (30.00%) (30.00%)
Non-taxable dividend income 0.10% 0.20% 37.00%
Difference between accounting and tax expenses, net (20.90%) 82.60% (84.30%)
Termination of the income tax consolidation regime in Mexico (0.00%) (0.00%) 32.80%
Unrecognized effects during the year related to applicable tax consolidation regimes 0.90% (3.60%) 8.50%
Non-taxable sale of marketable securities and fixed assets 15.00% 3.70% 36.50%
Difference between book and tax inflation (31.20%) (11.00%) (26.60%)
Differences in the income tax rates in the countries where CEMEX operates 21.90% 11.00% 48.90%
Changes in deferred tax assets 39.80% (70.10%) (100.30%)
Changes in provisions for uncertain tax positions (0.40%) 0.70% 7.90%
Others 1.00% (1.30%) 1.20%
Effective consolidated tax rate (3.80%) (17.80%) (68.40%)
Mexican statutory tax rate $ (4,098) $ (5,269) $ (1,039)
Non-taxable dividend income 14 32 1,280
Difference between accounting and tax expenses, net (2,855) 14,507 (2,919)
Termination of the income tax consolidation regime in Mexico 0 0 1,136
Unrecognized effects during the year related to applicable tax consolidation regimes 123 (632) 293
Non-taxable sale of marketable securities and fixed assets 2,049 650 1,263
Difference between book and tax inflation (4,261) (1,932) (922)
Differences in the income tax rates in the countries where CEMEX operates 2,991 1,932 1,693
Changes in deferred tax assets 5,433 (12,320) (3,473)
Changes in provisions for uncertain tax positions (55) 123 272
Others 139 (216) 48
Income tax expense $ (520) $ (3,125) $ (2,368)