XML 254 R154.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Income Taxes - Schedule of Reconciliation Between Actual Income Tax Expense and Amount Computed by Applying Statutory Tax Rate (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |
Mexican statutory tax rate value | 30.00% | 30.00% | 30.00%
Income tax penalties in Spain (note 20.4) | 42.80% | 0.00% | 0.00%
Difference between accounting and tax expenses, net | 0.40% | 35.80% | 4.80%
Non-taxable sale of equity securities and fixed assets | (1.20%) | 3.40% | (3.80%)
Difference between book and tax inflation | 8.30% | 28.20% | 23.90%
Differences in the income tax rates in the countries where Cemex operates | 7.10% | (6.20%) | 4.70%
Changes in deferred tax assets | (3.90%) | (59.70%) | (48.70%)
Changes in provisions for uncertain tax positions | 0.10% | (5.10%) | 2.60%
Others | 2.70% | 0.70% | 0.90%
Effective consolidated income tax expense rate | 86.30% | 27.10% | 14.40%
Mexican statutory tax rate | $ 435 | $ 231 | $ 280
Income tax penalties in Spain (note 20.4) | 620 | 0 | 0
Difference between accounting and tax expenses, net | 6 | 276 | 45
Non-taxable sale of equity securities and fixed assets | (17) | 26 | (35)
Difference between book and tax inflation | 120 | 217 | 223
Differences in the income tax rates in the countries where Cemex operates | 103 | (48) | 44
Changes in deferred tax assets | (57) | (460) | (454)
Changes in provisions for uncertain tax positions | 1 | (39) | 24
Others | 39 | 6 | 10
Effective consolidated income tax expense rate | $ 1,250 | $ 209 | $ 137

X
- Definition Tax effect of expense not deductible in determining taxable profit (tax loss), net. + References No definition available. + Details
Name: | cx_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossNet
Namespace Prefix: | cx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax expense penalty impact. + References No definition available. + Details
Name: | cx_TaxExpensePenaltyImpact
Namespace Prefix: | cx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect of adjustments for deferred tax of prior periods. + References No definition available. + Details
Name: | cx_TaxRateEffectOfAdjustmentsForDeferredTaxOfPriorPeriods
Namespace Prefix: | cx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect of adjustments for deferred tax of prior periods amount. + References No definition available. + Details
Name: | cx_TaxRateEffectOfAdjustmentsForDeferredTaxOfPriorPeriodsAmount
Namespace Prefix: | cx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax rate effect of adjustments for provisions for uncertain tax positions. + References No definition available. + Details
Name: | cx_TaxRateEffectOfAdjustmentsForProvisionsForUncertainTaxPositions
Namespace Prefix: | cx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect of annual inflation tax adjustment. + References No definition available. + Details
Name: | cx_TaxRateEffectOfAnnualInflationTaxAdjustment
Namespace Prefix: | cx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect of annual inflation tax adjustment amount. + References No definition available. + Details
Name: | cx_TaxRateEffectOfAnnualInflationTaxAdjustmentAmount
Namespace Prefix: | cx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect of non taxable sale of equity securities and fixed assets. + References No definition available. + Details
Name: | cx_TaxRateEffectOfNonTaxableSaleOfEquitySecuritiesAndFixedAssets
Namespace Prefix: | cx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect of non taxable sale of equity securities and fixed assets percentage. + References No definition available. + Details
Name: | cx_TaxRateEffectOfNonTaxableSaleOfEquitySecuritiesAndFixedAssetsPercentage
Namespace Prefix: | cx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate impact of penalties. + References No definition available. + Details
Name: | cx_TaxRateImpactOfPenalties
Namespace Prefix: | cx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2023-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_h&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_79&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxRateEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxRateEffectOfTaxLosses
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration