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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Income Taxes [Abstract] |
Summary of Balances of Recoverable Taxes | The balances of recoverable taxes are comprised as follows:
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Recoverable taxes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IMPAC |  | Ps. |  | 58,960 |  |  | Ps. |  | 111,987 |  |  | Ps. |  | 57,759 |
ISR |  |  |  | 23,420 |  |  |  |  | 21,780 |  |  |  |  | 40,492 |
IVA |  |  |  | 39,385 |  |  |  |  | 30,886 |  |  |  |  | 28,729 |
Tax to cash deposits |  |  |  | 1,412 |  |  |  |  | 863 |  |  |  |  | 343 |
Business flat tax (IETU) |  |  |  | 4,263 |  |  |  |  | 3,506 |  |  |  |  | 3,399 |
Withholding taxes |  |  |  | 18,157 |  |  |  |  | 26,040 |  |  |  |  | 22,362 |
Corporation taxes |  |  |  | — |  |  |  |  | 3,316 |  |  |  |  | 66,338 |
Other |  |  |  | 1,083 |  |  |  |  | 198 |  |  |  |  | 722 |
|  | Ps. |  | 146,680 |  |  | Ps. |  | 198,576 |  |  | Ps. |  | 220,144 |
Summary of Income Tax Expense (Benefit) | Income Tax – Income tax expense (benefit) for the years ended at December 31, 2016, 2017 and 2018 consists of the following:
|  | 2016 |  |  | 2017 |  |  | 2018 |
ISR: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | Ps. |  | 1,532,875 |  |  | Ps. |  | 1,849,551 |  |  | Ps. |  | 2,117,491 |
Deferred |  |  |  | (266,302 | ) |  |  |  | (408,910 | ) |  |  |  | (248,450 | )
|  | Ps. |  | 1,266,573 |  |  | Ps. |  | 1,440,641 |  |  | Ps. |  | 1,869,041 |
Schedule of Effective Tax Rate | Effective tax rate – The reconciliation of the statutory income tax rate and the actual effective income tax rate as a percentage of income before income taxes for the years ended December 31, 2016, 2017 and 2018 is shown below:
|  | % |  |  | 2016 |  |  | % |  |  |  | 2017 |  |  | % |  |  | 2018 |
Income before income taxes |  |  |  |  |  | Ps. |  | 4,620,132 |  |  |  |  |  |  | Ps. |  | 6,171,722 |  |  |  |  |  |  | Ps. |  | 7,007,672 |
Income tax by applying the weighted average statutory rate (1) |  |  | 29.5 | % |  |  |  | 1,362,939 |  |  |  | 30.0 | % |  |  |  | 1,851,517 |  |  |  | 30.0 | % |  |  |  | 2,102,302 |
Effects of tax inflation over monetary assets |  |  | (0.1 | )% |  |  |  | (4,893 | ) |  |  | (7.8 | )% |  |  |  | (478,609 | ) |  |  | (3.9 | )% |  |  |  | (271,601 | )
(Unrecognized) applied tax loss carryforwards |  |  | (2.1 | %) |  |  |  | (96,635 | ) |  |  | 1.0 | % |  |  |  | 62,975 |  |  |  | 0.8 | % |  |  |  | 57,733 |
Derecognition of deferred tax asset |  |  | — |  |  |  |  | — |  |  |  | 1.0 | % |  |  |  | 63,657 |  |  |  | 0.9 | % |  |  |  | 60,115 |
Loss of goodwill impairment, not deductible |  |  | — |  |  |  |  | — |  |  |  | (0.1 | )% |  |  |  | (4,043 | ) |  |  | — |  |  |  |  | — |
Tax rate change in border area |  |  | — |  |  |  |  | — |  |  |  | — |  |  |  |  | — |  |  |  | 0.3 | % |  |  |  | 19,391 |
Employee benefits |  |  | — |  |  |  |  | — |  |  |  | (0.2 | %) |  |  |  | (12,220 | ) |  |  | 0.1 | % |  |  |  | (603 | )
Cancellation of recoverable tax on assets - undue payments |  |  | — |  |  |  |  | — |  |  |  | (0.1 | )% |  |  |  | (7,587 | ) |  |  | (0.8 | )% |  |  |  | (54,444 | )
Other |  |  | 0.1 | % |  |  |  | 5,162 |  |  |  | (0.6 | )% |  |  |  | (35,049 | ) |  |  | (0.6 | )% |  |  |  | (43,852 | )
Effective tax rate |  |  | 27.4 | % |  | Ps. |  | 1,266,573 |  |  |  | 23.3 | % |  | Ps. |  | 1,440,641 |  |  |  | 26.7 | % |  | Ps. |  | 1,869,041 |
(1) | The tax rate used for the 2016, 2017 and 2018 reconciliations above is the average corporate tax rate payable by corporate entities in Mexico, Jamaica and Spain on taxable profits under tax law in these jurisdictions.
Schedule of Net Deferred Income Tax Assets and Net Deferred Income Tax Liability | The net deferred income tax assets are from Mexican subsidiaries:
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Deferred ISR asset (liability): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | Ps. |  | 8,267 |  |  | Ps. |  | 7,209 |  |  | Ps. |  | 10,636 |
Machinery and equipment |  |  |  | 31,854 |  |  |  |  | 37,645 |  |  |  |  | 46,723 |
Improvements to concession assets |  |  |  | 411,620 |  |  |  |  | 511,166 |  |  |  |  | 567,497 |
Airport concessions and rights to use airport facilities |  |  |  | 4,162,475 |  |  |  |  | 4,461,211 |  |  |  |  | 4,592,116 |
Other acquired rights |  |  |  | 118,215 |  |  |  |  | 130,776 |  |  |  |  | 139,268 |
Derivative financial instruments |  |  |  | (20,446 | ) |  |  |  | (30,667 | ) |  |  |  | (39,492 | )
Other assets |  |  |  | 268 |  |  |  |  | 387 |  |  |  |  | 445 |
Tax loss carryforwards |  |  |  | 233,965 |  |  |  |  | 170,990 |  |  |  |  | 113,257 |
Employee benefits |  |  |  | 20,898 |  |  |  |  | 27,257 |  |  |  |  | 27,805 |
Accruals |  |  |  | 9,469 |  |  |  |  | 12,966 |  |  |  |  | 14,024 |
Recoverable tax on assets |  |  |  | 94,259 |  |  |  |  | 25,342 |  |  |  |  | — |
Deferred income tax asset |  | Ps. |  | 5,070,844 |  |  | Ps. |  | 5,354,282 |  |  | Ps. |  | 5,472,279 |
The net deferred income tax liability corresponds to the subsidiary in Jamaica:
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Deferred tax (liability) asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Ps. |  | (10,991 | ) |  | Ps. |  | (822 | ) |  | Ps. |  | (820 | )
Machinery, equipment and improvements on leased buildings |  |  |  | (114,627 | ) |  |  |  | (103,782 | ) |  |  |  | (96,496 | )
Improvements to concession assets |  |  |  | (2,209 | ) |  |  |  | (2,008 | ) |  |  |  | (1,905 | )
Airport concessions |  |  |  | (835,432 | ) |  |  |  | (748,879 | ) |  |  |  | (700,168 | )
Accruals |  |  |  | 16,586 |  |  |  |  | 16,238 |  |  |  |  | 14,458 |
Deferred tax liability |  | Ps. |  | (946,673 | ) |  | Ps. |  | (839,253 | ) |  | Ps. |  | (784,931 | )
Schedule of Unrecognized Deferred Income Tax Assets | Unrecognized deferred income tax assets – Unrecognized deferred income tax assets in the consolidated statement of financial position is comprised of the following items for the Mexican subsidiaries:
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Tax loss carryforwards |  | Ps. |  | 221,330 |  |  | Ps. |  | 212,464 |  |  | Ps. |  | 235,475 |
Recoverable tax on assets |  |  |  | 232,796 |  |  |  |  | 225,209 |  |  |  |  | 170,765 |
|  | Ps. |  | 454,126 |  |  | Ps. |  | 437,673 |  |  | Ps. |  | 406,240 |
Summary of Deferred Income Tax from Tax Loss Carryforwards | Deferred income tax from tax loss carryforwards – The Company generated tax loss carryforwards in the airports of Aguascalientes, Los Mochis, Manzanillo and Morelia, and at Grupo Aeroportuario del Pacífico, S.A.B. de C.V. The Company estimates tax loss carryforwards will be recoverable in the airports of Aguascalientes, Morelia and in Grupo Aeroportuario del Pacífico, S.A.B. de C.V., according to the amounts shown in the following table. With respect to tax legislation relative to concessions, such losses will expire in 2048, except for the tax losses of Grupo Aeroportuario del Pacífico, S.A.B. de C.V., which expire in 2025. Tax losses that can be recovered based on management’s financial projections are recognized as part of the deferred tax asset.
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Tax loss carryforwards |  | Ps. |  | 1,517,650 |  |  | Ps. |  | 1,278,180 |  |  | Ps. |  | 1,162,441 |
Unrecognized tax loss carryforwards |  |  |  | (737,766 | ) |  |  |  | (708,212 | ) |  |  |  | (784,917 | )
Recognized tax loss carryforwards |  | Ps. |  | 779,884 |  |  | Ps. |  | 569,968 |  |  | Ps. |  | 377,524 |
Summary of Reconciliation of Changes in Deferred Tax Assets |
|  | Balance as of January 1, 2016 |  |  | Effects in profit and loss |  |  | Allocation to recoverable taxes |  |  | Other comprehensive income |  |  | Balance as of December 31, 2016 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. | 34,813 |  |  | Ps. | (26,546) |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. | 8,267 |
Machinery, equipment and improvements on leased assets |  |  |  | 30,017 |  |  |  |  | 1,837 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 31,854 |
Improvements to concession assets |  |  |  | 372,266 |  |  |  |  | 39,354 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 411,620 |
Airport concessions and rights to use airport facilities |  |  |  | 4,046,418 |  |  |  |  | 116,057 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 4,162,475 |
Other acquired rights |  |  |  | 111,492 |  |  |  |  | 6,723 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 118,215 |
Derivative financial instruments |  |  |  | — |  |  |  |  | (20,446 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | (20,446 | )
Other assets |  |  |  | (121 | ) |  |  |  | 389 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 268 |
Tax loss carryforwards |  |  |  | 137,330 |  |  |  |  | 96,635 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 233,965 |
Employee benefits |  |  |  | 25,701 |  |  |  |  | 61 |  |  |  |  | — |  |  |  |  | (4,864 | ) |  |  |  | 20,898 |
Accruals |  |  |  | 7,251 |  |  |  |  | 2,218 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 9,469 |
Recoverable tax on assets |  |  |  | 168,054 |  |  |  |  | (842 | ) |  |  |  | (72,953 | ) |  |  |  | — |  |  |  |  | 94,259 |
Total deferred tax asset |  | Ps. | 4,933,221 |  |  | Ps. | 215,440 |  |  | Ps. |  | (72,953 | ) |  | Ps. |  | (4,864 | ) |  | Ps. | 5,070,844 |
|  | Balance as of January 1, 2017 |  |  | Effects in profit and loss |  |  | Allocation to recoverable taxes |  |  | Other comprehensive income |  |  | Balance as of December 31, 2017 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. | 8,267 |  |  | Ps. | (1,058) |  |  | Ps. | — |  |  | Ps. | — |  |  | Ps. |  | 7,209 |
Machinery, equipment and improvements on leased assets |  |  |  | 31,854 |  |  |  |  | 5,791 |  |  |  | — |  |  |  | — |  |  |  |  | 37,645 |
Improvements to concession assets |  |  |  | 411,620 |  |  |  |  | 99,546 |  |  |  |  | — |  |  |  | — |  |  |  |  | 511,166 |
Airport concessions and rights to use airport facilities |  |  |  | 4,162,475 |  |  |  |  | 298,736 |  |  |  | — |  |  |  | — |  |  |  |  | 4,461,211 |
Other acquired rights |  |  |  | 118,215 |  |  |  |  | 12,561 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 130,776 |
Derivative financial instruments |  |  |  | (20,446 | ) |  |  |  | (10,221 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | (30,667 | )
Other assets |  |  |  | 268 |  |  |  |  | 119 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 387 |
Tax loss carryforwards |  |  |  | 233,965 |  |  |  |  | (62,975 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | 170,990 |
Employee benefits |  |  |  | 20,898 |  |  |  |  | 8,721 |  |  |  |  | — |  |  |  |  | (2,362 | ) |  |  |  | 27,257 |
Accruals |  |  |  | 9,469 |  |  |  |  | 3,497 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 12,966 |
Recoverable tax on assets |  |  |  | 94,259 |  |  |  |  | 2,656 |  |  |  |  | (71,573 | ) |  |  |  | — |  |  |  |  | 25,342 |
Total deferred tax asset |  | Ps. |  | 5,070,844 |  |  | Ps. |  | 357,373 |  |  | Ps. |  | (71,573 | ) |  | Ps. |  | (2,362 | ) |  | Ps. |  | 5,354,282 |
|  | Balance as of January 1, 2018 |  |  | Effects in profit and loss |  |  | Allocation to recoverable taxes |  |  | Other comprehensive income |  |  | Balance as of December 31, 2018 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. | $ | 7,209 |  |  | Ps. |  | 3,427 |  |  | Ps. | — |  |  | Ps. | — |  |  | Ps. |  | 10,636 |
Machinery, equipment and improvements on leased assets |  |  |  | 37,645 |  |  |  |  | 9,078 |  |  |  | — |  |  |  | — |  |  |  |  | 46,723 |
Improvements to concession assets |  |  |  | 511,166 |  |  |  |  | 56,331 |  |  |  |  | — |  |  |  | — |  |  |  |  | 567,497 |
Airport concessions and rights to use airport facilities |  |  |  | 4,461,211 |  |  |  |  | 130,905 |  |  |  | — |  |  |  | — |  |  |  |  | 4,592,116 |
Other acquired rights |  |  |  | 130,776 |  |  |  |  | 8,492 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 139,268 |
Derivative financial instruments |  |  |  | (30,667 | ) |  |  |  | (8,825 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | (39,492 | )
Other assets |  |  |  | 387 |  |  |  |  | 58 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 445 |
Tax loss carryforwards |  |  |  | 170,990 |  |  |  |  | (57,733 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | 113,257 |
Employee benefits |  |  |  | 27,257 |  |  |  |  | (5,236 | ) |  |  |  | — |  |  |  |  | 5,784 |  |  |  |  | 27,805 |
Accruals |  |  |  | 12,966 |  |  |  |  | 1,058 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 14,024 |
Recoverable tax on assets |  |  |  | 25,342 |  |  |  |  | 54,444 |  |  |  |  | (79,786 | ) |  |  |  | — |  |  |  |  | - |
Total deferred tax asset |  | Ps. |  | 5,354,282 |  |  | Ps. |  | 191,999 |  |  | Ps. |  | (79,786 | ) |  | Ps. |  | 5,784 |  |  | Ps. |  | 5,472,279 |
Summary of Reconciliation of Changes in Deferred Tax Liabilities |
|  | Balance as of January 1, 2016 |  |  | Effects in profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2016 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | Ps. |  | (2,158 | ) |  | Ps. |  | (535 | ) |  | Ps. |  | (8,298 | ) |  | Ps. |  | (10,991 | )
Machinery, equipment and improvements on leased assets |  |  |  | (100,485 | ) |  |  |  | 6,307 |  |  |  |  | (20,449 | ) |  |  |  | (114,627 | )
Improvements to concession assets |  |  |  | (2,466 | ) |  |  |  | 94 |  |  |  |  | 163 |  |  |  |  | (2,209 | )
Airport concessions |  |  |  | (728,231 | ) |  |  |  | 45,003 |  |  |  |  | (152,204 | ) |  |  |  | (835,432 | )
Accruals |  |  |  | 14,461 |  |  |  |  | (6 | ) |  |  |  | 2,131 |  |  |  |  | 16,586 |
Total deferred tax liability |  | Ps. |  | (818,879 | ) |  | Ps. |  | 50,863 |  |  | Ps. |  | (178,657 | ) |  | Ps. |  | (946,673 | )
|  | Balance as of January 1, 2017 |  |  | Effects in profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2017 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | Ps. |  | (10,991 | ) |  | Ps. |  | (185 | ) |  | Ps. | 10,354 |  |  | Ps. |  | (822 | )
Machinery, equipment and improvements on leased assets |  |  |  | (114,627 | ) |  |  |  | 5,555 |  |  |  |  | 5,290 |  |  |  |  | (103,782 | )
Improvements to concession assets |  |  |  | (2,209 | ) |  |  |  | 95 |  |  |  |  | 106 |  |  |  |  | (2,008 | )
Airport concessions |  |  |  | (835,432 | ) |  |  |  | 45,675 |  |  |  |  | 40,878 |  |  |  |  | (748,879 | )
Accruals |  |  |  | 16,586 |  |  |  |  | 398 |  |  |  |  | (746 | ) |  |  |  | 16,238 |
Total deferred tax liability |  | Ps. |  | (946,673 | ) |  | Ps. | 51,538 |  |  | Ps. | 55,882 |  |  | Ps. |  | (839,253 | )
|  | Balance as of January 1, 2018 |  |  | Effects in profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2018 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | Ps. |  | (822 | ) |  | Ps. |  | 5,220 |  |  | Ps. |  | (5,218 | ) |  | Ps. |  | (820 | )
Machinery, equipment and improvements on leased assets |  |  |  | (103,782 | ) |  |  |  | 6,998 |  |  |  |  | 288 |  |  |  |  | (96,496 | )
Improvements to concession assets |  |  |  | (2,008 | ) |  |  |  | 97 |  |  |  |  | 6 |  |  |  |  | (1,905 | )
Airport concessions |  |  |  | (748,879 | ) |  |  |  | 46,399 |  |  |  |  | 2,312 |  |  |  |  | (700,168 | )
Accruals |  |  |  | 16,238 |  |  |  |  | (2,263 | ) |  |  |  | 483 |  |  |  |  | 14,458 |
Total deferred tax liability |  | Ps. |  | (839,253 | ) |  | Ps. |  | 56,451 |  |  | Ps. |  | (2,129 | ) |  | Ps. |  | (784,931 | )
Summary of Components of Recoverable Tax on Assets | At December 31, 2016, 2017 and 2018, the recoverable tax on assets is comprised as follows.
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Recoverable tax on assets paid |  | Ps. |  | 327,055 |  |  | Ps. |  | 250,551 |  |  | Ps. |  | 170,765 |
Unrecognized recoverable tax on assets paid |  |  |  | (232,796 | ) |  |  |  | (225,209 | ) |  |  |  | (170,765 | )
Recognized recoverable tax on assets |  | Ps. |  | 94,259 |  |  | Ps. |  | 25,342 |  |  | Ps. |  | — |

X
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- Definition Disclosure of unrecognized deferred income tax assets. + References No definition available. + Details
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- Definition The disclosure of reconciliation of changes in deferred tax assets. + References No definition available. + Details
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- Definition The disclosure of reconciliation of changes in deferred tax liabilities. + References No definition available. + Details
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