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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Income Taxes [Abstract] |
Summary of Balances of Recoverable Taxes | The balances of recoverable taxes are comprised as follows:
|  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2022 |
Recoverable taxes: |  |  |  |  |  |  |  |  |  |  |  |
ISR |  | Ps. |  | 479,032 |  |  | Ps. |  | 590,116 |  |  | Ps. |  | 69,326 |
IVA |  |  |  | 350,536 |  |  |  |  | 463,539 |  |  |  |  | 516,114 |
Withholding taxes |  |  |  | 200,393 |  |  |  |  | 176,542 |  |  |  |  | 31,955 |
IMPAC |  |  |  | 24,338 |  |  |  |  | 24,338 |  |  |  |  | 23,781 |
Business flat tax (IETU) |  |  |  | 1,929 |  |  |  |  | - |  |  |  |  | - |
Corporation taxes |  |  |  | 15,329 |  |  |  |  | - |  |  |  |  | 11,515 |
Other |  |  |  | 1,298 |  |  |  |  | 13,108 |  |  |  |  | 5,430 |
|  | Ps. |  | 1,072,855 |  |  | Ps. |  | 1,267,643 |  |  | Ps. |  | 658,121 |
Summary of Income Tax Expense (Benefit) | c. Income Tax – Income tax expense (benefit) for the years ended December 31, 2020, 2021 and 2022 consists of the following:
|  | 2020 |  |  | 2021 |  |  | 2022 |
ISR: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | Ps. |  | 722,474 |  |  | Ps. |  | 2,315,686 |  |  | Ps. |  | 3,849,778 |
Deferred |  |  |  | (255,407 | ) |  |  |  | (530,140 | ) |  |  |  | (759,566 | )
|  | Ps. |  | 467,067 |  |  | Ps. |  | 1,785,546 |  |  | Ps. |  | 3,090,212 |
Schedule of Effective Tax Rate | 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, 2020, 2021 and 2022 is shown below:
|  | % |  | 2020 |  | % |  |  | 2021 |  | % |  | 2022
'Income before income taxes |  |  |  | Ps. | 2,385,770 |  |  |  | Ps. | 7,829,263 |  |  |  | Ps. | 12,275,686
Income tax by applying the weighted average statutory rate (1) |  | 30.0% |  |  | 715,731 |  | 30.0% |  |  | 2,348,779 |  | 30.0% |  |  | 3,682,706
Effects of inflation over monetary assets |  | (10.7)% |  |  | (255,946) |  | (6.0)% |  |  | (469,823) |  | (4.5)% |  |  | (547,859)
(Unrecognized) applied tax loss carryforwards |  | 2.0% |  |  | 48,041 |  | (1.1)% |  |  | (89,782) |  | (0.0)% |  |  | (6,105)
Tax rate change |  | 1.9% |  |  | 45,220 |  | - |  |  | - |  | — |  |  | -
Employee benefits |  | (0.1%) |  |  | (3,127) |  | 0.2% |  |  | 14,949 |  | (0.1%) |  |  | (9,553)
Other |  | (3.5)% |  |  | (82,852) |  | (0.3)% |  |  | (18,577) |  | (0.2)% |  |  | (28,977)
Effective tax rate |  | 19.6% |  | Ps. | 467,067 |  | 22.8% |  | Ps. | 1,785,546 |  | 25.2% |  | Ps. | 3,090,212
(1) The tax rate used for the 2020, 2021 and 2022 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.
Schedule of Net Deferred Income Tax Assets and Net Deferred Income Tax Liability | The net assets for deferred taxes belong to Mexico subsidiaries:
|  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2022 |
Deferred ISR asset (liability): |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 29,478 |  |  | Ps. |  | 30,238 |  |  | Ps. |  | 40,449 |
Machinery and equipment |  |  |  | 56,298 |  |  |  |  | 75,671 |  |  |  |  | 122,854 |
Improvements to concession assets |  |  |  | 657,472 |  |  |  |  | 834,813 |  |  |  |  | 1,037,511 |
Airport concessions and rights to use airport facilities |  |  |  | 4,691,382 |  |  |  |  | 5,046,004 |  |  |  |  | 5,432,747 |
Other acquired rights |  |  |  | 146,980 |  |  |  |  | 161,316 |  |  |  |  | 176,967 |
Derivative financial instruments |  |  |  | 225,548 |  |  |  |  | (5,160 | ) |  |  |  | (87,067 | )
Other assets |  |  |  | 315 |  |  |  |  | 459 |  |  |  |  | 492 |
Tax loss carryforwards |  |  |  | 95,886 |  |  |  |  | 6,104 |  |  |  |  | - |
Employee benefits |  |  |  | 41,447 |  |  |  |  | 56,313 |  |  |  |  | 66,073 |
Accruals |  |  |  | 21,557 |  |  |  |  | 25,128 |  |  |  |  | 20,142 |
Net deferred income tax asset |  | Ps. |  | 5,966,363 |  |  | Ps. |  | 6,230,886 |  |  | Ps. |  | 6,810,168 |
The net deferred income tax liability corresponds to the subsidiaries in Jamaica:
|  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2022 |
Deferred tax (liability) asset: |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Ps. |  | (881 | ) |  | Ps. |  | (1,204 | ) |  | Ps. |  | - |
Machinery, equipment and improvements on leased assets |  |  |  | (75,262 | ) |  |  |  | (27,644 | ) |  |  |  | (3,161 | )
Improvements to concession assets |  |  |  | (1,731 | ) |  |  |  | (1,702 | ) |  |  |  | (1,461 | )
Airport concessions |  |  |  | (590,401 | ) |  |  |  | (618,567 | ) |  |  |  | (528,757 | )
Accruals |  |  |  | 12,796 |  |  |  |  | 42,485 |  |  |  |  | 44,575 |
Deferred tax liability |  | Ps. |  | (655,479 | ) |  | Ps. |  | (606,632 | ) |  | Ps. |  | (488,804 | )
Schedule of Unrecognized Deferred Income Tax Assets | f. Unrecognized deferred income tax assets – Unrecognized deferred income tax assets in the consolidated statement of financial position are comprised of the following items of the Mexican Companies:
|  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2022 |
Tax loss carryforwards |  | Ps. |  | 306,332 |  |  | Ps. |  | 350,611 |  |  | Ps. |  | 392,549 |
Deductible tax temporary difference |  |  |  | 106,187 |  |  |  |  | 118,653 |  |  |  |  | 132,089 |
|  | Ps. |  | 412,519 |  |  | Ps. |  | 469,264 |  |  | Ps. |  | 524,638 |
Summary of Deferred Income Tax from Tax Loss Carryforwards | g. Deferred income tax from tax loss carryforwards – The Company generated tax loss carryforwards in the airports of Los Mochis, Manzanillo. With respect to tax legislation relating to concessions, such losses will expire in 2048. Tax losses that can be recovered based on management’s financial projections are recognized as part of the deferred tax asset.
|  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2022 |
Tax loss carryforwards |  | Ps. |  | 1,340,729 |  |  | Ps. |  | 1,189,051 |  |  | Ps. |  | 1,308,497 |
Unrecognized tax loss carryforwards |  |  |  | (1,021,106 | ) |  |  |  | (1,168,702 | ) |  |  |  | (1,308,497 | )
Recognized tax loss carryforwards |  | Ps. |  | 319,623 |  |  | Ps. |  | 20,349 |  |  | Ps. |  | - |
Summary of Reconciliation of Changes in Deferred Tax Assets |
|  | Balance as of January 1, 2020 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2020 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 10,831 |  |  | Ps. |  | 18,647 |  |  | Ps. |  | — |  |  | Ps. |  | 29,478 |
Machinery, equipment and improvements on leased assets |  |  |  | 50,590 |  |  |  |  | 5,708 |  |  |  |  | — |  |  |  |  | 56,298 |
Improvements to concession assets |  |  |  | 605,051 |  |  |  |  | 52,421 |  |  |  |  | — |  |  |  |  | 657,472 |
Airport concessions and rights to use airport facilities |  |  |  | 4,654,502 |  |  |  |  | 36,880 |  |  |  |  | — |  |  |  |  | 4,691,382 |
Other acquired rights |  |  |  | 143,596 |  |  |  |  | 3,384 |  |  |  |  | — |  |  |  |  | 146,980 |
Derivative financial instruments |  |  |  | 82,370 |  |  |  |  | 15,030 |  |  |  |  | 128,148 |  |  |  |  | 225,548 |
Other assets |  |  |  | 449 |  |  |  |  | (134 | ) |  |  |  | — |  |  |  |  | 315 |
Tax loss carryforwards |  |  |  | 51,304 |  |  |  |  | 44,582 |  |  |  |  | — |  |  |  |  | 95,886 |
Employee benefits |  |  |  | 30,373 |  |  |  |  | (1,487 | ) |  |  |  | 12,561 |  |  |  |  | 41,447 |
Accruals |  |  |  | 19,878 |  |  |  |  | 1,679 |  |  |  |  | — |  |  |  |  | 21,557 |
Total deferred tax asset |  | Ps. |  | 5,648,944 |  |  | Ps. |  | 176,710 |  |  | Ps. |  | 140,709 |  |  | Ps. |  | 5,966,363 |
|  | Balance as of January 1, 2021 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2021 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 29,478 |  |  | Ps. |  | 760 |  |  | Ps. |  | — |  |  | Ps. |  | 30,238 |
Machinery, equipment and improvements on leased assets |  |  |  | 56,298 |  |  |  |  | 19,373 |  |  |  |  | — |  |  |  |  | 75,671 |
Improvements to concession assets |  |  |  | 657,472 |  |  |  |  | 177,341 |  |  |  |  | — |  |  |  |  | 834,813 |
Airport concessions and rights to use airport facilities |  |  |  | 4,691,382 |  |  |  |  | 354,622 |  |  |  |  | — |  |  |  |  | 5,046,004 |
Other acquired rights |  |  |  | 146,980 |  |  |  |  | 14,336 |  |  |  |  | — |  |  |  |  | 161,316 |
Derivative financial instruments |  |  |  | 225,548 |  |  |  |  | (16,094 | ) |  |  |  | (214,614 | ) |  |  |  | (5,160 | )
Other assets |  |  |  | 315 |  |  |  |  | 144 |  |  |  |  | — |  |  |  |  | 459 |
Tax loss carryforwards |  |  |  | 95,886 |  |  |  |  | (89,782 | ) |  |  |  | — |  |  |  |  | 6,104 |
Employee benefits |  |  |  | 41,447 |  |  |  |  | 15,708 |  |  |  |  | (842 | ) |  |  |  | 56,313 |
Accruals |  |  |  | 21,557 |  |  |  |  | 3,571 |  |  |  |  | — |  |  |  |  | 25,128 |
Total deferred tax asset |  | Ps. |  | 5,966,363 |  |  | Ps. |  | 479,979 |  |  | Ps. |  | (215,456 | ) |  | Ps. |  | 6,230,886 |
|  | Balance as of January 1, 2022 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2022 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 30,238 |  |  | Ps. |  | 10,211 |  |  | Ps. |  | — |  |  | Ps. |  | 40,449 |
Machinery, equipment and improvements on leased assets |  |  |  | 75,671 |  |  |  |  | 47,183 |  |  |  |  | — |  |  |  |  | 122,854 |
Improvements to concession assets |  |  |  | 834,813 |  |  |  |  | 202,698 |  |  |  |  | — |  |  |  |  | 1,037,511 |
Airport concessions and rights to use airport facilities |  |  |  | 5,046,004 |  |  |  |  | 386,743 |  |  |  |  | — |  |  |  |  | 5,432,747 |
Other acquired rights |  |  |  | 161,316 |  |  |  |  | 15,651 |  |  |  |  | — |  |  |  |  | 176,967 |
Derivative financial instruments |  |  |  | (5,160 | ) |  |  |  | (38,636 | ) |  |  |  | (43,271 | ) |  |  |  | (87,067 | )
Other assets |  |  |  | 459 |  |  |  |  | 33 |  |  |  |  | — |  |  |  |  | 492 |
Tax loss carryforwards |  |  |  | 6,104 |  |  |  |  | (6,104 | ) |  |  |  | — |  |  |  |  | - |
Employee benefits |  |  |  | 56,313 |  |  |  |  | 10,602 |  |  |  |  | (842 | ) |  |  |  | 66,073 |
Accruals |  |  |  | 25,128 |  |  |  |  | (4,986 | ) |  |  |  | — |  |  |  |  | 20,142 |
Total deferred tax asset |  | Ps. |  | 6,230,886 |  |  | Ps. |  | 623,395 |  |  | Ps. |  | (44,113 | ) |  | Ps. |  | 6,810,168 |
Summary of Reconciliation of Changes in Deferred Tax Liabilities |
|  | Balance as of January 1, 2020 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2020 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  | Ps. |  | (1,169 | ) |  | Ps. |  | (3,525 | ) |  | Ps. |  | 3,813 |  |  | Ps. |  | (881 | )
Machinery, equipment and improvements on leased assets |  |  |  | (76,881 | ) |  |  |  | 32,937 |  |  |  |  | (31,318 | ) |  |  |  | (75,262 | )
Improvements to concession assets |  |  |  | (1,712 | ) |  |  |  | 107 |  |  |  |  | (126 | ) |  |  |  | (1,731 | )
Airport concessions |  |  |  | (615,751 | ) |  |  |  | 51,834 |  |  |  |  | (26,484 | ) |  |  |  | (590,401 | )
Accruals |  |  |  | 13,604 |  |  |  |  | (2,656 | ) |  |  |  | 1,848 |  |  |  |  | 12,796 |
Total deferred tax liability |  | Ps. |  | (681,909 | ) |  | Ps. |  | 78,697 |  |  | Ps. |  | (52,267 | ) |  | Ps. |  | (655,479 | )
|  | Balance as of January 1, 2021 |  | Effects of profit and loss |  | Other comprehensive income |  | Balance as of December 31, 2021
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  | Ps. | (881) |  | Ps. | 4,818 |  | Ps. | (5,141) |  | Ps. | (1,204)
Machinery, equipment and improvements on leased assets |  |  | (75,262) |  |  | 23,925 |  |  | 23,693 |  |  | (27,644)
Improvements to concession assets |  |  | (1,731) |  |  | 102 |  |  | (73) |  |  | (1,702)
Airport concessions |  |  | (590,401) |  |  | 48,921 |  |  | (77,087) |  |  | (618,567)
Accruals |  |  | 12,796 |  |  | (27,603) |  |  | 57,295 |  |  | 42,485
Total deferred tax liability |  | Ps. | (655,479) |  | Ps. | 50,163 |  | Ps. | (1,313) |  | Ps. | (606,632)
|  | Balance as of January 1, 2022 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2022 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  | Ps. |  | (1,204 | ) |  | Ps. |  | 2,935 |  |  | Ps. |  | (1,731 | ) |  | Ps. |  | - |
Machinery, equipment and improvements on leased assets |  |  |  | (27,644 | ) |  |  |  | 83,377 |  |  |  |  | (58,894 | ) |  |  |  | (3,161 | )
Improvements to concession assets |  |  |  | (1,702 | ) |  |  |  | 101 |  |  |  |  | 140 |  |  |  |  | (1,461 | )
Airport concessions |  |  |  | (618,567 | ) |  |  |  | 48,546 |  |  |  |  | 41,264 |  |  |  |  | (528,757 | )
Accruals |  |  |  | 42,485 |  |  |  |  | 1,212 |  |  |  |  | 878 |  |  |  |  | 44,575 |
Total deferred tax liability |  | Ps. |  | (606,632 | ) |  | Ps. |  | 136,171 |  |  | Ps. |  | (18,343 | ) |  | Ps. |  | (488,804 | )

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