XML 128 R115.htm IDEA: XBRL DOCUMENT
v3.19.1

Income Taxes - Schedule of Effective Tax Rate (Detail) - MXN ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Income Taxes [Abstract] |  |  |
Income tax by applying the weighted average statutory rate | 30.00% | 30.00% | 29.50%
Effects of tax inflation over monetary assets | (3.90%) | (7.80%) | (0.10%)
(Unrecognized) applied tax loss carryforwards | 0.80% | 1.00% | (2.10%)
Derecognition of deferred tax asset | 0.90% | 1.00% |
Loss of goodwill impairment, not deductible |  | (0.10%) |
Tax rate change in border area | 0.30% |  |
Employee benefits | 0.10% | (0.20%) |
Cancellation of recoverable tax on assets - undue payments | (0.80%) | (0.10%) |
Other | (0.60%) | (0.60%) | 0.10%
Effective tax rate | 26.70% | 23.30% | 27.40%
Income before income taxes | $ 7,007,672 | $ 6,171,722 | $ 4,620,132
Income tax by applying the weighted average statutory rate | 2,102,302 | 1,851,517 | 1,362,939
Effects of tax inflation over monetary assets | (271,601) | (478,609) | (4,893)
(Unrecognized) applied tax loss carryforwards | 57,733 | 62,975 | (96,635)
Derecognition of deferred tax asset | 60,115 | 63,657 |
Loss of goodwill impairment, not deductible |  | (4,043) |
Tax rate change in border area | 19,391 |  |
Employee benefits | (603) | (12,220) |
Cancellation of recoverable tax on assets - undue payments | (54,444) | (7,587) |
Other | (43,852) | (35,049) | 5,162
Income tax | $ 1,869,041 | $ 1,440,641 | $ 1,266,573

X
- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AccountingProfit
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num: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 2018-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2018-03-01&anchor=para_35_b_viii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23_h&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_79&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_82_d&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B13_g&doctype=Appendix&seq=2 -URIDate 2018-03-16 + 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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + 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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
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 changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectFromChangeInTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectOfImpairmentOfGoodwill
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 relates to tax losses. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectOfTaxLosses
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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxRateEffectOfImpairmentOfGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | num: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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxRateEffectOfTaxLosses
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cancellation of recoverable tax on assets. + References No definition available. + Details
Name: | pac_CancellationOfRecoverableTaxOnAssets
Namespace Prefix: | pac_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Cancellation of recoverable tax on assets percentage. + References No definition available. + Details
Name: | pac_CancellationOfRecoverableTaxOnAssetsPercentage
Namespace Prefix: | pac_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Derecognition of deferred tax asset. + References No definition available. + Details
Name: | pac_DerecognitionOfDeferredTaxAsset
Namespace Prefix: | pac_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Taxes [Abstract] + References No definition available. + Details
Name: | pac_IncomeTaxesAbstract
Namespace Prefix: | pac_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percent of tax effect from change in tax rate. + References No definition available. + Details
Name: | pac_PercentOfTaxEffectFromChangeInTaxRate
Namespace Prefix: | pac_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of tax rate change in border area. + References No definition available. + Details
Name: | pac_PercentageOfTaxRateChangeInBorderArea
Namespace Prefix: | pac_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Rate of deferred tax asset not yet derecognized. + References No definition available. + Details
Name: | pac_RateOfDeferredTaxAssetNotYetDerecognized
Namespace Prefix: | pac_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Rate of tax benefit to employee. + References No definition available. + Details
Name: | pac_RateOfTaxBenefitToEmployee
Namespace Prefix: | pac_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax effect of employee benefits. + References No definition available. + Details
Name: | pac_TaxEffectOfEmployeeBenefits
Namespace Prefix: | pac_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate change in border area. + References No definition available. + Details
Name: | pac_TaxRateChangeInBorderArea
Namespace Prefix: | pac_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Weighted average statutory income tax rate. + References No definition available. + Details
Name: | pac_WeightedAverageStatutoryIncomeTaxRate
Namespace Prefix: | pac_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration