XML 55 R18.htm IDEA: XBRL DOCUMENT
v3.20.1

Income taxes | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure Of Income Taxes [Abstract] |
Income taxes |
12. | Income taxes
The Company is subject to income taxes, in accordance with the tax laws in Mexico, Spain and Jamaica. Current income taxes – The income tax rate for the Mexican entities is 30%. With the exception of the airports of Mexicali and Tijuana located in the Border of Mexico with the United States of America, which for year 2020 will be 20%, applying the “Decreto de Estímulos Fiscales Región Fronteriza Norte” in which one third of the income tax will be applied as a credit. The tax rate for MBJA and PACKAL is 25% in Jamaica, while for DCA in Spain the tax rate is 25% and will continue in the same manner for the subsequent years.5 To determine deferred income taxes as of December 31, 2017, 2018 and 2019 the Company applied the applicable tax rates to temporary differences based on their estimated reversal dates in Entities of the Company.
| a. | Recoverable income taxes paid on dividends – Dividends paid to Shareholderswhich are not derived from the net tax income account (CUFIN) generate current income taxes and can be credited against the taxes of the Company during the year of the dividend payment and the two subsequent years in the Mexican entities.
| b. | Recoverable taxes – In the regular course of operations, the Company generates receivable balances by the overpayment of taxes payable, according to the calculation mechanism established in the Tax Law, which are recoverable through tax returns or offsetting. The main recoverable taxes are Income Tax (ISR), the Asset Tax (IMPAC) and the Value Added Tax (IVA).
The balances of recoverable taxes are comprised as follows:
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Recoverable taxes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IMPAC |  | Ps. |  | 111,987 |  |  | Ps. |  | 57,759 |  |  | Ps. |  | 39,186 |
ISR |  |  |  | 21,780 |  |  |  |  | 40,492 |  |  |  |  | 98,742 |
IVA |  |  |  | 30,886 |  |  |  |  | 28,729 |  |  |  |  | 35,508 |
Tax to cash deposits |  |  |  | 863 |  |  |  |  | 343 |  |  |  |  | — |
Business flat tax (IETU) |  |  |  | 3,506 |  |  |  |  | 3,399 |  |  |  |  | 1,929 |
Withholding taxes |  |  |  | 26,040 |  |  |  |  | 22,362 |  |  |  |  | 43,130 |
Corporation taxes |  |  |  | 3,316 |  |  |  |  | 66,338 |  |  |  |  | 71,599 |
Other |  |  |  | 198 |  |  |  |  | 722 |  |  |  |  | 1,481 |
|  | Ps. |  | 198,576 |  |  | Ps. |  | 220,144 |  |  | Ps. |  | 291,575 |
| c. | Income Tax – Income tax expense (benefit) for the years ended December 31, 2017, 2018 and 2019 consists of the following:
|  | 2017 |  |  | 2018 |  |  | 2019 |
ISR: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | Ps. |  | 1,849,551 |  |  | Ps. |  | 2,117,491 |  |  | Ps. |  | 2,055,783 |
Deferred |  |  |  | (408,910 | ) |  |  |  | (248,450 | ) |  |  |  | (164,340 | )
|  | Ps. |  | 1,440,641 |  |  | Ps. |  | 1,869,041 |  |  | Ps. |  | 1,891,443 |
| d. | 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, 2017, 2018 and 2019 is shown below:
|  | % |  |  | 2017 |  |  | % |  |  |  | 2018 |  |  | % |  |  | 2019 |
Income before income taxes |  |  |  |  |  | Ps. |  | 6,171,722 |  |  |  |  |  |  | Ps. |  | 7,007,672 |  |  |  |  |  |  | Ps. |  | 7,346,185 |
Income tax by applying the weighted average statutory rate (1) |  |  | 30.0 | % |  |  |  | 1,851,517 |  |  |  | 30.0 | % |  |  |  | 2,102,302 |  |  |  | 30.0 | % |  |  |  | 2,203,856 |
Effects of inflation over monetary assets |  |  | (7.8 | )% |  |  |  | (478,609 | ) |  |  | (3.9 | )% |  |  |  | (271,601 | ) |  |  | (3.5 | )% |  |  |  | (260,249 | )
(Unrecognized) applied tax loss carryforwards |  |  | 1.0 | % |  |  |  | 62,975 |  |  |  | 0.8 | % |  |  |  | 57,733 |  |  |  | 0.8 | % |  |  |  | 61,953 |
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 |  |  |  | (0.1 | )% |  |  |  | (10,332 | )
Employee benefits |  |  | (0.2 | %) |  |  |  | (12,220 | ) |  |  | (0.1 | %) |  |  |  | (603 | ) |  |  | (0.1 | %) |  |  |  | (9,586 | )
Cancellation of recoverable tax on assets - undue payments |  |  | (0.1 | )% |  |  |  | (7,587 | ) |  |  | (0.8 | )% |  |  |  | (54,444 | ) |  |  | — |  |  |  |  | — |
Other |  |  | (0.6 | )% |  |  |  | (35,049 | ) |  |  | (0.6 | )% |  |  |  | (43,852 | ) |  |  | (1.3 | )% |  |  |  | (94,199 | )
Effective tax rate |  |  | 23.2 | % |  | Ps. |  | 1,440,641 |  |  |  | 26.6 | % |  | Ps. |  | 1,869,041 |  |  |  | 25.8 | % |  | Ps. |  | 1,891,443 |
(1) | The tax rate used for the 2017, 2018 and 2019 previous reconciliations above is the average corporate tax rate, respectively payable by corporate entities in Mexico, Jamaica and Spain on taxable profits in accordance with tax laws in these jurisdictions.
| e. | Assets and liabilities Deferred income tax recognized –
Deferred taxes are presented according to the origin of the operations of the individual subsidiaries of the Company as IAS - 12 Income taxes does not allow the offsetting of taxes in accordance with the following: An entity must offset deferred tax assets with tax deferred tax liabilities if, and only if:
| (a) | It has a legally enforceable right to offset before the tax authorities the amounts recognized in these items; and
| (b) | deferred tax assets and deferred tax liabilities arising from a tax on profits corresponding to the same fiscal authority, which fall under:
| (i) | the same company or taxable entity; or
| (ii) | different companies or individuals for tax purposes that seek to either liquidate assets and current tax liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which expected to be settled or recovered significant amounts of assets or liabilities for deferred taxes.
The net deferred income tax assets are from Mexican subsidiaries:
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Deferred ISR asset (liability): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 7,209 |  |  | Ps. |  | 10,636 |  |  | Ps. |  | 10,831 |
Machinery and equipment |  |  |  | 37,645 |  |  |  |  | 46,723 |  |  |  |  | 50,590 |
Improvements to concession assets |  |  |  | 511,166 |  |  |  |  | 567,497 |  |  |  |  | 605,052 |
Airport concessions and rights to use airport facilities |  |  |  | 4,461,211 |  |  |  |  | 4,592,116 |  |  |  |  | 4,654,502 |
Other acquired rights |  |  |  | 130,776 |  |  |  |  | 139,268 |  |  |  |  | 143,596 |
Derivative financial instruments |  |  |  | (30,667 | ) |  |  |  | (39,492 | ) |  |  |  | 82,370 |
Other assets |  |  |  | 387 |  |  |  |  | 445 |  |  |  |  | 449 |
Tax loss carryforwards |  |  |  | 170,990 |  |  |  |  | 113,257 |  |  |  |  | 51,304 |
Employee benefits |  |  |  | 27,257 |  |  |  |  | 27,805 |  |  |  |  | 30,373 |
Accruals |  |  |  | 12,966 |  |  |  |  | 14,024 |  |  |  |  | 19,877 |
Recoverable tax on assets |  |  |  | 25,342 |  |  |  |  | — |  |  |  |  | — |
Deferred income tax asset |  | Ps. |  | 5,354,282 |  |  | Ps. |  | 5,472,279 |  |  | Ps. |  | 5,648,944 |
The net deferred income tax liability corresponds to the subsidiaries in Jamaica:
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Deferred tax (liability) asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Ps. |  | (822 | ) |  | Ps. |  | (820 | ) |  | Ps. |  | (1,169 | )
Machinery, equipment and improvements on leased assets |  |  |  | (103,782 | ) |  |  |  | (96,496 | ) |  |  |  | (76,881 | )
Improvements to concession assets |  |  |  | (2,008 | ) |  |  |  | (1,905 | ) |  |  |  | (1,712 | )
Airport concessions |  |  |  | (748,879 | ) |  |  |  | (700,168 | ) |  |  |  | (615,751 | )
Accruals |  |  |  | 16,238 |  |  |  |  | 14,458 |  |  |  |  | 13,604 |
Deferred tax liability |  | Ps. |  | (839,253 | ) |  | Ps. |  | (784,931 | ) |  | Ps. |  | (681,909 | )
| f. | Unrecognized deferred income tax assets – Unrecognized deferred income tax assets in the consolidated statement of financial position is comprised of the following items of the Mexican Companies:
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Tax loss carryforwards |  | Ps. |  | 212,464 |  |  | Ps. |  | 235,475 |  |  | Ps. |  | 269,898 |
Deductible tax temporary difference |  |  |  | 47,533 |  |  |  |  | 98,929 |  |  |  |  | 102,342 |
Recoverable tax on assets |  |  |  | 225,209 |  |  |  |  | — |  |  |  |  | — |
|  | Ps. |  | 485,206 |  |  | Ps. |  | 334,404 |  |  | Ps. |  | 372,240 |
The Company does not recognize deferred tax assets on tax loss carryforwards for which it is not probable to generate future taxable profits to utilize such tax losses. As disclosed in subparagraph i. of this Note, the recoverable tax on assets expired in 2017. During 2018, the last recoverable amount of tax on assets was filed with the Mexican Tax Administration Service (SAT). Recoverable income tax from recoverable tax on assets detailed above has not been recognized. The Company does not recognize deferred tax assets relating to temporary differences between the accounting and tax value of investments in subsidiaries, as it has the power to control the reversal date of those temporary differences, and does not expect them to reverse in the foreseeable future.
| g. | Deferred income tax from tax loss carryforwards – The Company generated tax loss carryforwards in the airports of Los Mochis, Manzanillo, and at Grupo Aeroportuario del Pacífico, S.A.B. de C.V. The Company estimates tax loss carryforwards will be recoverable in Grupo Aeroportuario del Pacífico, S.A.B. de C.V. With respect to tax legislation relating 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 2026. Tax losses that can be recovered based on management’s financial projections are recognized as part of the deferred tax asset.
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Tax loss carryforwards |  | Ps. |  | 1,278,180 |  |  | Ps. |  | 1,162,441 |  |  | Ps. |  | 1,070,673 |
Unrecognized tax loss carryforwards |  |  |  | (708,212 | ) |  |  |  | (784,917 | ) |  |  |  | (899,659 | )
Recognized tax loss carryforwards |  | Ps. |  | 569,968 |  |  | Ps. |  | 377,524 |  |  | Ps. |  | 171,014 |
| h. | Balances and movements of deferred taxes during the period.
|  | Balance as of January 1, 2017 |  |  | Effects of 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 of 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 |
|  | Balance as of January 1, 2019 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2019 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 10,636 |  |  | Ps. |  | 195 |  |  | Ps. | — |  |  | Ps. |  | 10,831 |
Machinery, equipment and improvements on leased assets |  |  |  | 46,723 |  |  |  |  | 3,867 |  |  |  | — |  |  |  |  | 50,590 |
Improvements to concession assets |  |  |  | 567,497 |  |  |  |  | 37,554 |  |  |  | — |  |  |  |  | 605,051 |
Airport concessions and rights to use airport facilities |  |  |  | 4,592,116 |  |  |  |  | 62,386 |  |  |  | — |  |  |  |  | 4,654,502 |
Other acquired rights |  |  |  | 139,268 |  |  |  |  | 4,328 |  |  |  |  | — |  |  |  |  | 143,596 |
Derivative financial instruments |  |  |  | (39,492 | ) |  |  |  | 44,931 |  |  |  |  | 76,931 |  |  |  |  | 82,370 |
Other assets |  |  |  | 445 |  |  |  |  | 4 |  |  |  |  | — |  |  |  |  | 449 |
Tax loss carryforwards |  |  |  | 113,257 |  |  |  |  | (61,953 | ) |  |  |  | — |  |  |  |  | 51,304 |
Employee benefits |  |  |  | 27,805 |  |  |  |  | 4,901 |  |  |  |  | (2,333 | ) |  |  |  | 30,373 |
Accruals |  |  |  | 14,024 |  |  |  |  | 5,854 |  |  |  |  | — |  |  |  |  | 19,878 |
Total deferred tax asset |  | Ps. |  | 5,472,279 |  |  | Ps. |  | 102,067 |  |  | Ps. |  | 74,598 |  |  | Ps. |  | 5,648,944 |
|  | Balance as of January 1, 2017 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2017 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade 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 of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2018 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade 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 | )
|  | Balance as of January 1, 2019 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2019 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  | Ps. |  | (820 | ) |  | Ps. |  | - |  |  | Ps. |  | (349 | ) |  | Ps. |  | (1,169 | )
Machinery, equipment and improvements on leased assets |  |  |  | (96,496 | ) |  |  |  | (74,659 | ) |  |  |  | 94,274 |  |  |  |  | (76,881 | )
Improvements to concession assets |  |  |  | (1,905 | ) |  |  |  | 97 |  |  |  |  | 96 |  |  |  |  | (1,712 | )
Airport concessions |  |  |  | (700,168 | ) |  |  |  | 46,461 |  |  |  |  | 37,956 |  |  |  |  | (615,751 | )
Accruals |  |  |  | 14,458 |  |  |  |  | 90,374 |  |  |  |  | (91,228 | ) |  |  |  | 13,604 |
Total deferred tax liability |  | Ps. |  | (784,931 | ) |  | Ps. |  | 62,273 |  |  | Ps. |  | 40,749 |  |  | Ps. |  | (681,909 | )
| i | As a result of the enactment of IETU law beginning in 2008, specifically with respect to the third transitory article, the Company has ten years to recover, under specific circumstances, existing IMPAC paid in previous years, which as of December 31, 2017 amounted to Ps. 250,551. The previously mentioned article establishes the right to recover the tax on assets paid prior to the IETU law enactment date. However, to obtain a refund there are certain requirements that must be met, including: i) the tax on assets subject to recovery must have been paid over the previous ten years, ii) the ISR has to be higher than the tax on assets for the three years prior to 2008, and iii) it establishes for its recovery an annual limit of up to 10% per year over the IMPAC effectively paid.
There were several interpretations as to how an entity could recover the tax on assets paid, but to date there has been no explicit definition from the tax authorities or a precedent from any court that provides clarity as to the proper manner in which to recover such amounts. The Company’s management believed it was not probable that they would recover certain amounts and has decided not to recognize it as an asset of Ps. 225,209 as of December 31, 2017. The remaining amount of recoverable tax on assets was comprised of Ps. 16,097 (nominal value) and Ps. 9,245 of interest for the period from 2002 to 2017. As of the end of 2018 and 2019, the Company had no right to recover the recoverable taxes paid in previous years in accordance with the mentioned rules before. As of December 31, 2017, 2018 and 2019, the recoverable tax on assets is comprised as follows:
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Recoverable tax on assets paid |  | Ps. |  | 250,551 |  |  | Ps. |  | - |  |  | Ps. |  | - |
Unrecognized recoverable tax on assets paid |  |  |  | (225,209 | ) |  |  |  | - |  |  |  |  | - |
Recognized recoverable tax on assets |  | Ps. |  | 25,342 |  |  | Ps. |  | — |  |  | Ps. |  | — |
As of December 31, 2019 there is no paid Tax on Assets susceptible to recoverability.

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Abstract representing disclosure of income taxes. + References No definition available. + Details
Name: | pac_DisclosureOfIncomeTaxesAbstract
Namespace Prefix: | pac_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration