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Income tax incurred and deferred: (Tables) | 12 Months Ended
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Dec. 31, 2017
Income taxes [Abstract] |
Disclosure of deferred taxes [text block] | The analysis of deferred tax assets and liabilities is as follows:
|  | December 31, |
Deferred tax asset: |  | 2016 |  | 2017 |
Deferred tax recoverable within the following 12 months |  | Ps | 30,615 |  | Ps | 73,710 |
Deferred tax recoverable after 12 months |  |  | 33,930 |  |  | 253,010 |
Recoverable asset tax |  |  | 152,785 |  |  |  |
|  |  | 217,330 |  |  | 327,020 |
Deferred tax liability: |  |  |  |  |  |  |
Deferred tax payable after 12 months |  |  | (1,673,350) |  |  | (3,360,950) |
Deferred tax liability - Net |  | Ps | (1,456,020) |  | Ps | (3,033,930) |
Components of income tax expense [text block] | The IT provision at December 31, 2015, 2016 and 2017 is as follows: Mexico:
|  | 2015 |  | 2016 |  | 2017 |
Current IT |  | Ps | 1,198,273 |  | Ps | 1,502,976 |  | Ps | 1,908,646 |
Deferred IT |  |  | (103,410) |  |  | (101,792) |  |  | (312,091) |
IT provision |  | Ps | 1,094,863 |  | Ps | 1,401,184 |  | Ps | 1,596,555 |
Aerostar: |  |  |  |  |  |  |  |  |  |
IT deferred for the period from June 1 |  |  |  |  |  |  |  |  |  |
to December 31, 2017 |  | Ps |  |  | Ps |  |  | Ps | 28,678 |
Airplan: |  |  |  |  |  |  |  |  |  |
Current IT |  | Ps |  |  | Ps |  |  | Ps | 19,551 |
Deferred IT |  |  |  |  |  |  |  |  | (9,337) |
IT Provision Airplan for the period |  |  |  |  |  |  |  |  |  |
October 19, to December 31, 2017 |  | Ps |  |  | Ps |  |  | Ps | 10,214 |
Total IT provision |  | Ps | 1,094,863 |  | Ps | 1,401,184 |  | Ps | 1,635,447 |
Reconciliation of income tax rate [text block] | The reconciliation between the statutory and effective income tax rates is shown below:
|  | 2015 |  |  | 2016 |  |  | 2017 |
Consolidated income before IT and joint venture equity method: |  | Ps | 3,962,934 |  |  | Ps | 4,887,130 |  |  | Ps | 8,498,889 |
Plus (Less): |  |  |  |  |  |  |  |  |  |  |  |
Net income before taxes of Airplan and Aerostar |  |  | 16,011 |  |  |  |  |  |  |  |  |
Net income before taxes of subsidiaries in Mexico not subject to IT |  |  | (118,981) |  |  |  | (56,415) |  |  |  | (62,327) |
Income before provisions for income taxes |  |  | 3,843,953 |  |  |  | 4,830,715 |  |  |  | 8,452,573 |
Statutory IT rate |  |  | 30 | % |  |  | 30 | % |  |  | 30 | %
IT that would result from applying the IT rate to book profit before income taxes |  |  | 1,153,186 |  |  |  | 1,449,214 |  |  |  | 2,535,772 |
Non-deductible items and other permanent differences |  |  | 8,095 |  |  |  | 11,908 |  |  |  | 8,693 |
Gain on business combination |  |  | (2,108,760) |  |  |  |  |  |  |  |  |
Goodwill impairment |  |  | 1,415,729 |  |  |  |  |  |  |  |  |
Annual adjustment for tax inflation |  |  | (10,924) |  |  |  | (10,974) |  |  |  | (2,406) |
Temporary differences |  |  | (56,156) |  |  |  | (91,928) |  |  |  | (249,336) |
Recognition of deferred income tax at the Huatulco Airport (1) |  |  |  |  |  |  | 44,020 |  |  |  |  |
Initial recognition for deferred IT consolidation in Aerostar (2) |  |  |  |  |  |  |  |  |  |  | 28,678 |
Initial recognition for IT consolidation in Airplan (2) |  |  |  |  |  |  |  |  |  |  | 10,214 |
Other |  |  | 662 |  |  |  | (1,056) |  |  |  | (3,137) |
IT provision |  | Ps | 1,094,863 |  |  | Ps | 1,401,184 |  |  | Ps | 1,635,447 |
Effective ISR rate |  |  | 28 | % |  |  | 29 | % |  |  | 19 | %
| (1) | Based on the tax projections at December 31, 2016, the Huatulco Airport is expected to pay income tax in the future. Accordingly, the Company decided to recognize deferred income tax. This recognition increased the effective rate by 3%.
| (2) | As of June 1, 2017, Aerostar consolidates into the Company and as of October 19, 2017, Airplan consolidates financially into the Company.
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | Following are the principal temporary differences with respect to deferred tax:
|  | Period ended on |
|  | December 31, |
|  | 2016 |  | 2017 |
Current deferred income tax: |  |  |  |  |  |  |
Advances (Airplan) |  | Ps |  |  | Ps | 25,271 |
Accrued liabilities |  |  | 30,615 |  |  | 48,439 |
Current deferred income tax asset |  |  | 30,615 |  |  | 73,710 |
Non-current deferred income tax: |  |  |  |  |  |  |
Bank loan’s fair value |  |  | 208,394 |  |  |  |
Allowance for doubtful accounting |  |  | 33,930 |  |  | 44,916 |
Non-current deferred income tax asset |  |  | 33,930 |  |  | 253,310 |
Deferred income tax asset |  |  | 64,545 |  |  | 327,020 |
Non-current deferred income tax liability: |  |  |  |  |  |  |
Fixed assets and concession (*) |  |  | (1,672,641) |  |  | (2,900,893) |
Deferred income (Airplan) |  |  |  |  |  | (458,682) |
Amortization of deferred expenses |  |  | (709) |  |  | (1,375) |
Non-current deferred income tax liability |  |  | (1,673,350) |  |  | (3,360,950) |
Total deferred income tax, net |  |  | (1,608,805) |  |  | (3,033,930) |
Recoverable asset tax |  |  | 152,785 |  |  |  |
Deferred income tax liability, net |  | Ps | (1,456,020) |  | Ps | (3,003,930) |
| (*) | Includes Ps.267,307 and Ps.357,563 from Aerostar and Airplan only in, 2017.
Disclosure of detailed information about of changes in deferred tax asset and liability [text block] | The net movements of the deferred tax asset and liability for the year are as follows:
|  | Provision |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | for loan |  |  |  |  | Recoverable |  | Foreign |  |  |  |  |  |  |
|  | portfolio |  | Concessioned |  | asset |  | currency |  |  |  |  |  |  |
|  | impairment |  | assets |  | tax |  | translarion |  | Other |  | Total |
Balances at December 31, 2015 |  | Ps | (31,576) |  | Ps | 1,766,981 |  | Ps | (186,875) |  | Ps |  |  | Ps | (24,808) |  | Ps | 1,523,722 |
Recovery of asset tax |  |  |  |  |  |  |  |  | 34,090 |  |  |  |  |  |  |  |  | 34,090 |
Tax charged or credited in the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
statement of income |  |  | (2,354) |  |  | (94,340) |  |  |  |  |  |  |  |  | (5,098) |  |  | (101,792) |
|  |  | (2,354) |  |  | (94,340) |  |  | 34,090 |  |  |  |  |  | (5,098) |  |  | (67,702) |
Balances at December 31, 2016 |  |  | (33,930) |  |  | 1,672,641 |  |  | (152,785) |  |  |  |  |  | (29,906) |  |  | 1,456,020 |
Recovery of asset tax |  |  |  |  |  |  |  |  | 152,785 |  |  |  |  |  |  |  |  | 152,785 |
Initial recognition of Aerostar |  |  |  |  |  | 203,512 |  |  |  |  |  |  |  |  |  |  |  | 203,512 |
Initial valuation in Aerostar |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
investment |  |  |  |  |  | 605,382 |  |  |  |  |  |  |  |  |  |  |  | 605,382 |
Net assets acquired under |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
the business combination of Airplan |  |  |  |  |  | 281,899 |  |  |  |  |  |  |  |  |  |  |  | 281,899 |
Effect of foreign currency |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
translation Aerostar |  |  |  |  |  |  |  |  |  |  |  | 35,117 |  |  |  |  |  | 35,117 |
Initial recognition of Airplan |  |  |  |  |  | 356,296 |  |  |  |  |  |  |  |  | 223,289 |  |  | 579,585 |
Effect of foreign currency |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
translation Airplan |  |  |  |  |  |  |  |  |  |  |  | 7,458 |  |  | 4,922 |  |  | 12,380 |
|  |  |  |  |  | 1,447,089 |  |  | 152,785 |  |  | 42,575 |  |  | 228,211 |  |  | 1,870,660 |
Tax charged or credited in the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
statement of income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Airplan |  |  |  |  |  | (6,191) |  |  |  |  |  |  |  |  | (3,146) |  |  | (9,337) |
Aerostar |  |  |  |  |  | 28,678 |  |  |  |  |  |  |  |  |  |  |  | 28,678 |
Mexico |  |  | (10,986) |  |  | (283,899) |  |  | - |  |  |  |  |  | (17,206) |  |  | (312,091) |
|  |  | (10,986) |  |  | (261,412) |  |  | - |  |  |  |  |  | (20,352) |  |  | (292,750) |
Balances at December 31, 2017 |  | Ps | (44,916) |  | Ps | 2,858,318 |  | Ps | - |  | Ps | 42,575 |  | Ps | 177,953 |  | Ps | 3,033,930 |
Disclosure of detailed information about tax credits [text block] | At December 31, 2016 and 2017, the tax credits are as follows:
|  | December 31, |
|  | 2016 |  | 2017 |
Income tax |  | Ps | 101,664 |  | Ps | 74,885 |
Asset tax (*) |  |  | 10,074 |  |  | 8,006 |
|  | Ps | 111,738 |  | Ps | 82,891 |
(*) The balance as of December 31, 2017, was requested in return, at the date of this financial statements issuance said balance has not yet been recovered.
Disclosure of detailed information on unused tax losses explanatory | At December 31, 2017, the Aerostar had cumulative tax loss carry forwards whose right to be amortized against future taxable income expires as shown below:
|  |  |  |  |  |  |  | Year of |
Year of loss |  |  |  |  |  |  |  | expiration |
2012 |  | USD | 9,201 |  | Ps. | 180,892 |  | 2027 |
2013 |  |  | 52,946 |  |  | 1,040,916 |  | 2028 |
2014 |  |  | 33,424 |  |  | 657,116 |  | 2029 |
2015 |  |  | 44,188 |  |  | 868,736 |  | 2030 |
2016 |  |  | 58,365 |  |  | 1,147,456 |  | 2031 |
Total |  | USD | 198,124 |  | Ps. | 3,895,118 |  |  |

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