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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure Of Income Taxes [Abstract] |
Summary of Balances of Recoverable Taxes | The balances of recoverable taxes are comprised as follows:
|  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
Recoverable taxes: |  |  |  |  |  |  |  |  |  |  |  |
ISR |  | Ps. |  | 69,326 |  |  | Ps. |  | 645,868 |  |  | Ps. |  | 395,304 |
IVA |  |  |  | 516,114 |  |  |  |  | 482,353 |  |  |  |  | 361,320 |
Withholding taxes |  |  |  | 31,955 |  |  |  |  | 20,513 |  |  |  |  | 43,418 |
IMPAC |  |  |  | 23,781 |  |  |  |  | 1,203 |  |  |  |  | 1,203 |
Corporation taxes |  |  |  | 11,515 |  |  |  |  | 96,547 |  |  |  |  | 185,080 |
Other |  |  |  | 5,430 |  |  |  |  | 6,533 |  |  |  |  | 24,385 |
|  | Ps. |  | 658,121 |  |  | Ps. |  | 1,253,017 |  |  | Ps. |  | 1,010,710 |
Summary of Income Tax Expense (Benefit) | c. Income Tax – Income tax expense (benefit) for the years ended December 31, 2022, 2023 and 2024 consists of the following:
|  | 2022 |  |  | 2023 |  |  | 2024 |
ISR: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | Ps. |  | 3,849,778 |  |  | Ps. |  | 3,616,811 |  |  | Ps. |  | 3,989,603 |
Deferred |  |  |  | (759,566 | ) |  |  |  | (544,721 | ) |  |  |  | (749,301 | )
|  | Ps. |  | 3,090,212 |  |  | Ps. |  | 3,072,090 |  |  | Ps. |  | 3,240,302 |
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, 2022, 2023 and 2024 is shown below:
|  | % |  | 2022 |  | % |  |  | 2023 |  | % |  | 2024
'Income before income taxes |  |  |  | Ps. | 12,275,686 |  |  |  | Ps. | 12,761,690 |  |  |  | Ps. | 12,115,741
Income tax by applying the weighted average statutory rate (1) |  | 30.0% |  |  | 3,682,706 |  | 28.3% |  |  | 3,615,812 |  | 30.9% |  |  | 3,634,722
Effects of inflation over monetary assets |  | (4.5)% |  |  | (547,859) |  | (3.6)% |  |  | (454,352) |  | (4.3)% |  |  | (403,499)
(Unrecognized) applied tax loss carryforwards |  | ((0.0)% |  |  | (6,105) |  | (0.2)% |  |  | (28,028) |  | (0.1)% |  |  | (2,160)
Employee benefits |  | (0.1%) |  |  | (9,553) |  | (0.1%) |  |  | (17,939) |  | (0.3%) |  |  | (9,243)
Tax rate change |  | (—%) |  |  | - |  | (—%) |  |  | - |  | 0.4% |  |  | 15,236
Other |  | (0.2)% |  |  | (28,977) |  | (0.3)% |  |  | (43,403) |  | 0.1% |  |  | 5,246
Effective tax rate |  | 25.2% |  | Ps. | 3,090,212 |  | 24.1% |  | Ps. | 3,072,090 |  | 26.7% |  | Ps. | 3,240,302
(1) The tax rate used for the 2022, 2023 and 2024 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 Liabilities | The net assets for deferred taxes belong to Mexico subsidiaries:
|  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
Deferred ISR asset (liability): |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 40,449 |  |  | Ps. |  | 37,063 |  |  | Ps. |  | 14,857 |
Machinery and equipment |  |  |  | 122,854 |  |  |  |  | 139,178 |  |  |  |  | 148,473 |
Improvements to concession assets |  |  |  | 1,037,511 |  |  |  |  | 1,293,468 |  |  |  |  | 1,363,641 |
Airport concessions and rights to use airport facilities |  |  |  | 5,432,747 |  |  |  |  | 5,588,605 |  |  |  |  | 5,673,273 |
Other acquired rights |  |  |  | 176,967 |  |  |  |  | 183,100 |  |  |  |  | 187,441 |
Derivative financial instruments |  |  |  | (87,067 | ) |  |  |  | (50,231 | ) |  |  |  | (5,420 | )
Other assets |  |  |  | 492 |  |  |  |  | 622 |  |  |  |  | 899 |
Tax loss carryforwards |  |  |  | - |  |  |  |  | 28,028 |  |  |  |  | 588,177 |
Employee benefits |  |  |  | 66,073 |  |  |  |  | 81,562 |  |  |  |  | 117,555 |
Accruals |  |  |  | 20,142 |  |  |  |  | 36,418 |  |  |  |  | 39,819 |
Net deferred income tax asset |  | Ps. |  | 6,810,168 |  |  | Ps. |  | 7,337,813 |  |  | Ps. |  | 8,128,715 |
The net deferred income tax liabilities relate to subsidiaries in Mexico and Jamaica:
|  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
Deferred tax (liability) asset: |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Ps. |  | - |  |  | Ps. |  | 4,863 |  |  | Ps. |  | 8,383 |
Machinery, equipment and improvements on leased assets |  |  |  | (3,161 | ) |  |  |  | 25,309 |  |  |  |  | 33,599 |
Improvements to concession assets |  |  |  | (1,461 | ) |  |  |  | (1,089 | ) |  |  |  | (1,215 | )
Airport concessions |  |  |  | (528,757 | ) |  |  |  | (394,725 | ) |  |  |  | (1,174,504 | )
Accruals |  |  |  | 44,575 |  |  |  |  | 30,468 |  |  |  |  | 77,948 |
Deferred tax liability |  | Ps. |  | (488,804 | ) |  | Ps. |  | (335,174 | ) |  | Ps. |  | (1,055,789 | )
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, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
Tax loss carryforwards |  | Ps. |  | 392,549 |  |  | Ps. |  | 431,934 |  |  | Ps. |  | 465,308 |
Deductible tax temporary difference |  |  |  | 132,089 |  |  |  |  | 138,326 |  |  |  |  | 142,942 |
|  | Ps. |  | 524,638 |  |  | Ps. |  | 570,260 |  |  | Ps. |  | 608,250 |
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 airport of Los Mochis, Manzanillo, IEM, GAP and CORSA. With respect to tax legislation relating to concessions, such losses will expire in 2048, except for IEM whose losses were originated in 2014 to expire in this fiscal year and GAP that its loss were originated in 2024 and expire until 2034 for their application. Tax losses that can be recovered based on management’s financial projections are recognized as part of the deferred tax asset.
|  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
Tax loss carryforwards |  | Ps. |  | 1,308,497 |  |  | Ps. |  | 1,579,920 |  |  | Ps. |  | 3,418,190 |
Unrecognized tax loss carryforwards |  |  |  | (1,308,497 | ) |  |  |  | (1,439,780 | ) |  |  |  | (1,551,027 | )
Recognized tax loss carryforwards |  | Ps. |  | - |  |  | Ps. |  | 140,140 |  |  | Ps. |  | 1,867,163 |
Summary of Reconciliation of Changes in Deferred Tax Assets | h. Balances and movements of deferred taxes during the period.
|  | 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 |
|  | Balance as of January 1, 2023 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2023 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 40,449 |  |  | Ps. |  | (3,386 | ) |  | Ps. |  | — |  |  | Ps. |  | 37,063 |
Machinery, equipment and improvements on leased assets |  |  |  | 122,854 |  |  |  |  | 16,324 |  |  |  |  | — |  |  |  |  | 139,178 |
Improvements to concession assets |  |  |  | 1,037,511 |  |  |  |  | 255,957 |  |  |  |  | — |  |  |  |  | 1,293,468 |
Airport concessions and rights to use airport facilities |  |  |  | 5,432,747 |  |  |  |  | 155,858 |  |  |  |  | — |  |  |  |  | 5,588,605 |
Other acquired rights |  |  |  | 176,967 |  |  |  |  | 6,133 |  |  |  |  | — |  |  |  |  | 183,100 |
Derivative financial instruments |  |  |  | (87,067 | ) |  |  |  | 6,876 |  |  |  |  | 29,959 |  |  |  |  | (50,232 | )
Other assets |  |  |  | 492 |  |  |  |  | 130 |  |  |  |  | — |  |  |  |  | 622 |
Tax loss carryforwards |  |  |  | - |  |  |  |  | 28,028 |  |  |  |  | — |  |  |  |  | 28,028 |
Employee benefits |  |  |  | 66,073 |  |  |  |  | 16,088 |  |  |  |  | (599 | ) |  |  |  | 81,562 |
Accruals |  |  |  | 20,142 |  |  |  |  | 16,277 |  |  |  |  | — |  |  |  |  | 36,419 |
Total deferred tax asset |  | Ps. |  | 6,810,168 |  |  | Ps. |  | 498,285 |  |  | Ps. |  | 29,360 |  |  | Ps. |  | 7,337,813 |
|  | Balance as of January 1, 2024 |  |  | Effects of profit and loss |  |  | Other comprehensive income |  |  | Balance as of December 31, 2024 |
Temporary differences for the deferred tax asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss |  | Ps. |  | 37,063 |  |  | Ps. |  | (22,206 | ) |  | Ps. |  | — |  |  | Ps. |  | 14,857 |
Machinery, equipment and improvements on leased assets |  |  |  | 139,178 |  |  |  |  | 9,295 |  |  |  |  | — |  |  |  |  | 148,473 |
Improvements to concession assets |  |  |  | 1,293,468 |  |  |  |  | 70,173 |  |  |  |  | — |  |  |  |  | 1,363,641 |
Airport concessions and rights to use airport facilities |  |  |  | 5,588,605 |  |  |  |  | 84,668 |  |  |  |  | — |  |  |  |  | 5,673,273 |
Other acquired rights |  |  |  | 183,100 |  |  |  |  | 4,341 |  |  |  |  | — |  |  |  |  | 187,441 |
Derivative financial instruments |  |  |  | (50,232 | ) |  |  |  | 16,825 |  |  |  |  | 27,987 |  |  |  |  | (5,420 | )
Other assets |  |  |  | 622 |  |  |  |  | 277 |  |  |  |  | — |  |  |  |  | 899 |
Tax loss carryforwards |  |  |  | 28,028 |  |  |  |  | 560,149 |  |  |  |  | — |  |  |  |  | 588,177 |
Employee benefits |  |  |  | 81,562 |  |  |  |  | 33,764 |  |  |  |  | 2,229 |  |  |  |  | 117,555 |
Accruals |  |  |  | 36,419 |  |  |  |  | 3,400 |  |  |  |  | — |  |  |  |  | 39,819 |
Total deferred tax asset |  | Ps. |  | 7,337,813 |  |  | Ps. |  | 760,686 |  |  | Ps. |  | 30,216 |  |  | Ps. |  | 8,128,715 |
Summary of Reconciliation of Changes in Deferred Tax Liabilities |
|  | 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 | )
|  | Balance as of January 1, 2023 |  | Effects of profit and loss |  | Other comprehensive income |  | Balance as of December 31, 2023
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  | Ps. | - |  | Ps. | 4,863 |  | Ps. | - |  | Ps. | 4,863
Machinery, equipment and improvements on leased assets |  |  | (3,161) |  |  | 1,986 |  |  | 26,484 |  |  | 25,309
Improvements to concession assets |  |  | (1,461) |  |  | 89 |  |  | 283 |  |  | (1,089)
Airport concessions |  |  | (528,757) |  |  | 42,855 |  |  | 91,177 |  |  | (394,725)
Accruals |  |  | 44,575 |  |  | (3,357) |  |  | (10,750) |  |  | 30,468
Total deferred tax liability |  | Ps. | (488,804) |  | Ps. | 46,436 |  | Ps. | 107,194 |  | Ps. | (335,174)
|  | Balance as of January 1, 2024 |  |  | Effects of profit and loss |  |  | Acquired in business combinations |  |  | Other comprehensive income |  |  | Balance as of December 31, 2024 |
Temporary differences for the deferred tax liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable |  | Ps. |  | 4,863 |  |  | Ps. |  | 2,549 |  |  | Ps. |  | - |  |  | Ps. |  | 971 |  |  | Ps. |  | 8,383 |
Machinery, equipment and improvements on leased assets |  |  |  | 25,309 |  |  |  |  | 3,234 |  |  |  |  | - |  |  |  |  | 5,056 |  |  |  |  | 33,599 |
Improvements to concession assets |  |  |  | (1,089 | ) |  |  |  | 92 |  |  |  |  | - |  |  |  |  | (218 | ) |  |  |  | (1,215 | )
Airport concessions |  |  |  | (394,725 | ) |  |  |  | (58,653 | ) |  |  |  | (642,273 | ) |  |  |  | (78,853 | ) |  |  |  | (1,174,504 | )
Accruals |  |  |  | 30,468 |  |  |  |  | 41,393 |  |  |  |  | - |  |  |  |  | 6,087 |  |  |  |  | 77,948 |
Total deferred tax liability |  | Ps. |  | (335,174 | ) |  | Ps. |  | (11,385 | ) |  | Ps. |  | (642,273 | ) |  | Ps. |  | (66,957 | ) |  | Ps. |  | (1,055,789 | )

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