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Income tax incurred and deferred: (Tables) | 12 Months Ended
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Dec. 31, 2020
Income tax incurred and deferred: |
Schedule of IT provision - Mexico |
|  | December 31,
|  | 2018 |  | 2019 |  | 2020
Mexico: |  |  |  |  |  |  |  |  |
Current IT |  | Ps. | 1,766,083 |  | Ps. | 1,864,384 |  | Ps. | 631,471
Deferred IT |  |  | 13,116 |  |  | 57,023 |  |  | 117,924
IT provision Mexico |  | Ps. | 1,779,199 |  | Ps. | 1,921,407 |  | Ps. | 749,395
Aerostar: |  |  |  |  |  |  |  |  |
Current Income Tax |  |  |  |  |  | 433 |  |  | (16)
Deferred Income Tax |  |  | 33,879 |  |  | 38,146 |  |  | 42,546
IT provision Aerostar |  | Ps. | 33,879 |  | Ps. | 38,579 |  | Ps. | 42,530
Airplan: |  |  |  |  |  |  |  |  |
Current IT |  |  | (20,098) |  |  | 110,910 |  |  | 2,916
Deferred IT |  |  | 2,981 |  |  | (92,794) |  |  | (65,686)
IT provision Airplan |  | Ps. | (17,117) |  | Ps. | 18,116 |  | Ps. | (62,770)
Total IT provision |  | Ps. | 1,795,961 |  | Ps. | 1,978,102 |  | Ps. | 729,155
Schedule of reconciliation between statutory and effective income tax rates |
|  | December 31, |
|  | 2018 |  | 2019 |  | 2020 |
Consolidated income before provision for IT |  | Ps. | 6,916,699 |  | Ps. | 7,661,741 |  | Ps. | 2,855,692 |
Plus (less): |  |  |  |  |  |  |  |  |  |
Net (loss) income before taxes of Airplan and Aerostar |  |  | (297,179) |  |  | (843,352) |  |  | (65,672) |
Net (loss) income before taxes of subsidiaries in Mexico not subject to IT |  |  | (89,685) |  |  | (100,793) |  |  | 4,337 |
Income before provisions for income taxes |  |  | 6,529,835 |  |  | 6,717,596 |  |  | 2,794,357 |
Statutory IT rate |  |  | 30 | % |  | 30 | % |  | 30 | %
IT that would result from applying the IT rate to book profit before income taxes |  |  | 1,958,951 |  |  | 2,015,279 |  |  | 838,307 |
Non-deductible items and other permanent differences |  |  | 15,126 |  |  | 11,941 |  |  | 10,496 |
Annual adjustment for tax inflation |  |  | 12,101 |  |  | (12,783) |  |  | (18,958) |
Accounting disconnect inflation |  |  | (189,237) |  |  | (93,030) |  |  | (80,450) |
Effect by difference in rate of IT Aerostar |  |  | 33,879 |  |  | 38,579 |  |  | 42,530 |
Effect by difference in rate of IT Airplan |  |  | (17,117) |  |  | 18,116 |  |  | (62,770) |
Other non-taxable earnings |  |  | (17,742) |  |  | — |  |  | — |
IT provision |  | Ps. | 1,795,961 |  | Ps. | 1,978,102 |  | Ps. | 729,155 |
Effective IT rate |  |  | 28 | % |  | 29 | % |  | 26 | %
Schedule of principal temporary differences with respect to deferred tax |
|  | Period ended on
|  | December 31,
|  | 2019 |  | 2020
Deferred income tax asset: |  |  |  |  |  |
Temporary liabilities |  | Ps. | 48,079 |  | Ps. | 31,019
Fair value of long-term debt |  |  | 175,137 |  |  | 162,574
Allowance for doubtful accounts |  |  | 34,296 |  |  | 66,609
|  |  | 257,512 |  |  | 260,202
Deferred income tax payable: |  |  |  |  |  |
Fixed and intangible assets (*) |  |  | (2,974,108) |  |  | (3,198,632)
Temporary assets |  |  | (287,172) |  |  | (226,106)
Amortization of expenses |  |  | (816) |  |  | (609)
|  |  | (3,262,096) |  |  | (3,425,347)
Deferred income tax liability - Net |  | Ps. | (3,004,584) |  | Ps. | (3,165,145)
(*)Includes Ps.942,519 and Ps.1,032,799 from Aerostar from the periods 2019 and 2020, and Ps.695,212 and Ps.647,571 from Airplan in 2019 and 2020.
Schedule of net movements of the deferred tax asset and liability |
|  | Impairment |  |  |  |  |  |  |  |  |  |  |  |
|  | provision |  |  |  |  | Foreign |  |  |  |  |  |
|  | of loan |  | Concession |  | Currency |  |  |  |  |  |
|  | portfolio |  | Assets |  | Conversion |  | Others |  | Total
Balances as of December 31, 2018 |  | Ps. | (36,874) |  | Ps. | 3,079,749 |  | Ps. | 60,008 |  | Ps. | (21,215) |  | Ps. | 3,081,668
Revaluation effect by conversion 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 |  |  | (34,296) |  |  | 3,016,922 |  |  | (42,814) |  |  | 64,772 |  |  | 3,004,584
IFRS 16 adoption adjustment Conversion revaluation effect Airplan and Aerostar |  |  | — |  |  | — |  |  | 141,236 |  |  | (75,456) |  |  | 65,777
Consolidated income statement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Airplan |  |  | (11,390) |  |  | (73,994) |  |  | (461) |  |  | 20,159 |  |  | (65,686)
Aerostar |  |  |  |  |  | 43,767 |  |  | (1,221) |  |  | — |  |  | 42,546
México |  |  | (20,923) |  |  | 115,197 |  |  | — |  |  | 23,650 |  |  | 117,924
|  |  | (32,313) |  |  | 84,970 |  |  | (1,682) |  |  | 43,809 |  |  | 94,784
Balances as of December 31, 2020 |  | Ps. | (66,609) |  | Ps. | 3,101,892 |  | Ps. | 96,740 |  | Ps. | 33,125 |  | Ps. | 3,165,145
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 |  |  | 10,600 |  | 2028
2019 |  |  | 1,975 |  | 2029
2020 |  |  | 30,725 |  | 2030
Total |  | Ps. | 191,699 |  |
Schedule of Temporal differences not recognized |
|  | December 31, |
|  | 2019 |  | 2020 |
Undistributed utilities |  | Ps. | 3,424,951 |  | Ps. | 3,200,543 |
Tax rate |  |  | 30 | % |  | 30 | %
Deferred income tax liabilities unrecognized with the previous temporary differences |  | Ps. | 1,027,485 |  | Ps. | 960,163 |

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