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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