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v3.20.1

Income tax incurred and deferred: (Tables) | 12 Months Ended
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Dec. 31, 2019
Income tax incurred and deferred: |
Schedule of IT provision - Mexico |
|  | December 31,
|  | 2017 |  | 2018 |  | 2019
Mexico: |  |  |  |  |  |  |  |  |
Current IT |  | Ps. | 1,908,646 |  | Ps. | 1,766,083 |  | Ps. | 1,864,384
Deferred IT |  |  | (312,091) |  |  | 13,116 |  |  | 57,023
IT provision Mexico |  | Ps. | 1,596,555 |  | Ps. | 1,779,199 |  | Ps. | 1,921,407
Aerostar: |  |  |  |  |  |  |  |  |
Current Income Tax |  |  |  |  |  |  |  |  | 433
Deferred Income Tax |  |  | 28,678 |  |  | 33,879 |  |  | 38,146
IT provision Aerostar |  | Ps. | 28,678 |  | Ps. | 33,879 |  | Ps. | 38,579
Airplan: |  |  |  |  |  |  |  |  |
Current IT |  |  | 19,551 |  |  | (20,098) |  |  | 110,910
Deferred IT |  |  | (9,337) |  |  | 2,981 |  |  | (92,794)
IT provision Airplan |  | Ps. | 10,214 |  | Ps. | (17,117) |  | Ps. | 18,116
Total IT provision |  | Ps. | 1,635,447 |  | Ps. | 1,795,961 |  | Ps. | 1,978,102
Schedule of reconciliation between statutory and effective income tax reates |
|  | December 31, |
|  | 2017 |  | 2018 |  | 2019 |
Consolidated income before IT and joint venture equity method: |  | Ps. | 8,498,889 |  | Ps. | 6,916,699 |  | Ps. | 7,661,741 |
Plus (less): |  |  |  |  |  |  |  |  |  |
Net (loss) income before taxes of Airplan and Aerostar |  |  | 16,011 |  |  | (297,179) |  |  | (843,352) |
Net (loss) income before taxes of subsidiaries in Mexico not subject to IT |  |  | (62,327) |  |  | (89,685) |  |  | (100,793) |
Income before provisions for income taxes |  |  | 8,452,573 |  |  | 6,529,835 |  |  | 6,717,596 |
Statutory IT rate |  |  | 30 | % |  | 30 | % |  | 30 | %
IT that would result from applying the IT rate to book profit before income taxes |  |  | 2,535,772 |  |  | 1,958,951 |  |  | 2,015,279 |
Non-deductible items and other permanent differences |  |  | 8,693 |  |  | 15,126 |  |  | 11,941 |
Gain on business combination |  |  | (2,108,760) |  |  |  |  |  | — |
Goodwill impairment |  |  | 1,415,729 |  |  |  |  |  | — |
Annual adjustment for tax inflation |  |  | (2,406) |  |  | 12,101 |  |  | (12,783) |
Accounting disconnect inflation |  |  | (249,336) |  |  | (189,237) |  |  | (93,030) |
Recognition for the year Aerostar (1) |  |  | 28,678 |  |  | 33,879 |  |  | 38,579 |
Recognition for the year Airplan (1) |  |  | 10,214 |  |  | (17,117) |  |  | 18,116 |
Other non-taxable earnings |  |  | (3,137) |  |  | (17,742) |  |  | — |
IT provision |  | Ps. | 1,635,447 |  | Ps. | 1,795,961 |  | Ps. | 1,978,102 |
Effective IT rate |  |  | 19 | % |  | 28 | % |  | 29 | %
| (1) |  | As of June 1, 2017, Aerostar consolidates into the Company and as of October 19, 2017, Airplan consolidates financially into the Company.
Schedule of principal temporary differences with respect to deferred tax |
|  | Period ended on
|  | December 31,
|  | 2018 |  | 2019
Deferred income tax asset: |  |  |  |  |  |
Temporary liabilities |  | Ps. | 53,121 |  | Ps. | 48,079
Fair value of long-term debt |  |  | 213,617 |  |  | 175,137
Allowance for doubtful accounts |  |  | 36,874 |  |  | 34,296
|  |  | 303,612 |  |  | 257,512
Deferred income tax payable: |  |  |  |  |  |
Fixed and intangible assets (*) |  |  | (3,139,757) |  |  | (2,974,108)
Temporary assets |  |  | (244,502) |  |  | (287,172)
Amortization of expenses |  |  | (1,021) |  |  | (816)
|  |  | (3,385,280) |  |  | (3,262,096)
Deferred income tax liability, net |  | Ps. | (3,081,668) |  | Ps. | (3,004,584)
(*)Includes Ps.943,256 and Ps.942,519 from Aerostar from the periods 2018 and 2019, and Ps.909,706 and Ps.695,212 from Airplan in 2018 and 2019.
Schedule of net movements of the deferred tax asset and liabilty |
|  | Impairment |  |  |  |  |  |  |  |  |  |  |  |
|  | provision |  |  |  |  | Foreign |  |  |  |  |  |
|  | of loan |  | Concession |  | Currency |  |  |  |  |  |
|  | portfolio |  | Assets |  | Conversion |  | Other |  | Total
Balances as of December 31, 2017 |  | Ps. | (44,916) |  | Ps. | 2,858,318 |  | Ps. | 42,575 |  |  | 177,953 |  | Ps. | 3,033,930
Revaluation effect by conversion Airplan y Aerostar |  |  |  |  |  | — |  |  | 20,427 |  |  | (22,665) |  |  | (2,238)
|  |  |  |  |  |  |  |  | 20,427 |  |  | (22,665) |  |  | (2,238)
Consolidated income statement |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Airplan |  |  | (2,468) |  |  | 178,236 |  |  | (1,433) |  |  | (171,354) |  |  | 2,981
Aerostar |  |  | — |  |  | 35,440 |  |  | (1,561) |  |  | — |  |  | 33,879
México |  |  | 10,510 |  |  | 7,755 |  |  | — |  |  | (5,149) |  |  | 13,116
|  |  | 8,042 |  |  | 221,431 |  |  | (2,994) |  |  | (176,503) |  |  | 49,976
Balances as of December 31, 2018 |  | Ps. | (36,874) |  | Ps. | 3,079,749 |  | Ps. | 60,008 |  | Ps. | (21,215) |  | Ps. | 3,081,668
IFRS 16 adoption adjustment Conversion revaluation effect Airplan and Aerostar |  |  | — |  |  | — |  |  | (102,370) |  |  | 22,911 |  |  | (79,459)
Consolidated income statement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Airplan |  |  | 2,467 |  |  | (161,556) |  |  | (184) |  |  | 66,479 |  |  | (92,794)
Aerostar |  |  |  |  |  | 38,414 |  |  | (268) |  |  |  |  |  | 38,146
México |  |  | 111 |  |  | 60,315 |  |  |  |  |  | (3,403) |  |  | 57,023
|  |  | 2,578 |  |  | (62,827) |  |  | (452) |  |  | 63,076 |  |  | 2,375
Balances as of December 31,2019 |  | Ps. | (34,296) |  | Ps. | 3,016,922 |  | Ps. | (42,814) |  | Ps. | 64,772 |  | Ps. | 3,004,584
Schedule of Aerostar tax loss carryforwards |
|  |  |  |  | Year of
Year of loss |  | Amount |  | expiration
2012 |  | Ps. | 7,085 |  | 2022
2013 |  |  | 37,256 |  | 2023
2014 |  |  | 25,545 |  | 2024
2015 |  |  | 28,520 |  | 2025
2016 |  |  | 27,745 |  | 2026
2017 |  |  | 22,248 |  | 2027
2018 |  |  | 19,834 |  | 2028
Total |  | Ps. | 168,233 |  |
Schedule of Temporal differences not recognized |
|  | December 31, |
|  | 2018 |  | 2019 |
Undistributed utilities |  | Ps. | 3,089,012 |  | Ps. | 3,424,951 |
Tax rate |  |  | 30 | % |  | 30 | %
Deferred income tax liabilities unrecognized with the previous temporary differences |  | Ps. | 926,704 |  | Ps. | 1,027,485 |

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