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Income tax incurred and deferred: | 12 Months Ended
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Dec. 31, 2021
Income tax incurred and deferred: |
Income tax incurred and deferred: | Note 13 - Income tax incurred and deferred: The Company does not consolidate its results for tax purposes.
a. | Income Tax (IT)
Mexico: In 2019, 2020 and 2021, the Company determined tax profits in its subsidiaries in the amounts of Ps.6,119,361, Ps.2,163,740 and Ps.6,045,955, respectively. In 2019, 2020 and 2021, the tax profits were partially offset with the amortization of tax losses in the amounts of Ps.36,613, Ps.3,196 and Ps.192,040, respectively. The subsidiaries that at December 31, 2019, 2020 and 2021, have not assessed IT due to the tax loss carryforwards, are Cozumel, Minatitlán and Tapachula. Taxable income differs from the book income due to temporary and permanent differences arising from the different bases for the recognition of the effects of inflation for tax purposes and from the permanent effects of items affecting only the book or tax results. The ITL establishes for 2014 and subsequent years an income tax rate of 30%. The Company has performed the evaluation of the Preferential Tax Regimes and has determined at December 31, 2020 and 2021, it is not applicable because it does carry out a business activity, in the case of the investment in the airport of Puerto Rico, and that passive income does not represent more than 20% of its total income. Aerostar: In 2020 the Company determined tax losses for Ps.660,404 and determined in 2021 tax profit for Ps.88,577 and partially compensated by amortization of tax losses for Ps.79,720. Aerostar maintains an agreement with the Department of the Treasury of Puerto Rico in which its operations are subject to income taxes of Puerto Rico of 10% under the provisions of Section 12 (a) of the Public Private Partnership Law (Law) enacted in June 2009. Derived from the analysis carried out by the Administration, it is considered that there are no impacts due to changes in the legislation of the United States of America made since the 2019 fiscal year. Airplan: The Company determined taxable income (liquid income) in accordance with the tax law of Colombia for the fiscal year, 2019, 2020 and 2021 of Ps.325,349, Ps.9,133 and Ps.241,490, respectively. The Company is subject to income taxes in Colombia of 33% in 2019, 32% 2020 and 31% in 2021. The company determined an income tax of Ps.107,365 in 2019, Ps.2,916 in 2020 and Ps.74,862 in 2021, respectively. According to Article 188, for income tax purposes, it is assumed that the taxpayer's net income is not less than 3.5% of his net worth, on the last day of the immediately preceding taxable year. The percentage of presumptive income referred to in this article will be reduced to 0.5% in taxable year 2020; and reduced to 0%, as of taxable year 2021. Tax Reform Law No. 1943, dated December 28, 2018, sets forth the following rates applicable to corporate taxable income: 33% for fiscal year 2019, 32% for fiscal year 2020, 31% for fiscal year 2021. The tax reform law 2155 of September 14, 2021 article 7 determined that as of the year 2022 it will be 35% on the net taxable income. The Company does not expect any significant effect of such changes on its tax assets and liabilities, whether current or deferred. The IT provision at December 31, 2019, 2020 and 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2019 |  | 2020 |  | 2021
Mexico: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current IT | ​ | Ps. | 1,864,384 | ​ | Ps. | 631,471 | ​ | Ps. | 1,749,031
Deferred IT | ​ |  | 57,023 | ​ |  | 117,924 | ​ | ​ | (128,254)
IT provision Mexico | ​ | Ps. | 1,921,407 | ​ | Ps. | 749,395 | ​ | Ps. | 1,620,777
Aerostar: | ​ |  |  | ​ |  |  | ​ |  |
Current Income Tax | ​ | Ps. | 433 | ​ | Ps. | (16) | ​ | Ps. | 886
Deferred Income Tax | ​ | ​ | 38,146 | ​ | ​ | 42,546 | ​ | ​ | 37,979
IT provision Aerostar | ​ | Ps. | 38,579 | ​ | Ps. | 42,530 | ​ | Ps. | 38,865
Airplan: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current IT | ​ | Ps. | 110,910 | ​ | Ps. | 2,916 | ​ | Ps. | 74,862
Deferred IT | ​ | ​ | (92,794) | ​ | ​ | (65,686) | ​ | ​ | (5,997)
IT provision Airplan | ​ | Ps. | 18,116 | ​ | Ps. | (62,770) | ​ | Ps. | 68,865
Total IT provision | ​ | Ps. | 1,978,102 | ​ | Ps. | 729,155 | ​ | Ps. | 1,728,507
​ The reconciliation between the statutory and effective income tax rates is shown as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ |  | 2019 |  | 2020 |  | 2021 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Consolidated income before provision for IT | ​ | Ps. | 7,661,741 | ​ | Ps. | 2,855,692 | ​ | Ps. | 8,126,035 | ​
Plus (less): | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Net (loss) income before taxes of Airplan and Aerostar | ​ |  | (843,352) | ​ |  | (65,672) | ​ | ​ | (1,418,186) | ​
Net (loss) income before taxes of subsidiaries in Mexico not subject to IT | ​ |  | (100,793) | ​ |  | 4,337 | ​ | ​ | (170,247) | ​
Income before provisions for income taxes | ​ |  | 6,717,596 | ​ |  | 2,794,357 | ​ | ​ | 6,537,602 | ​
Statutory IT rate | ​ |  | 30 | % | ​ | 30 | % | ​ | 30 | %
IT that would result from applying the IT rate to book profit before income taxes | ​ | ​ | 2,015,279 | ​ |  | 838,307 | ​ | ​ | 1,961,281 | ​
Non-deductible items and other permanent differences | ​ |  | 11,941 | ​ |  | 10,496 | ​ | ​ | 7,853 | ​
Annual adjustment for tax inflation | ​ |  | (12,783) | ​ | ​ | (18,958) | ​ | ​ | (33,603) | ​
Accounting disconnect inflation | ​ |  | (93,030) | ​ | ​ | (80,450) | ​ | ​ | (314,754) | ​
Effect by difference in rate of IT Aerostar | ​ |  | 38,579 | ​ | ​ | 42,530 | ​ | ​ | 38,865 | ​
Effect by difference in rate of IT Airplan | ​ |  | 18,116 | ​ | ​ | (62,770) | ​ | ​ | 68,865 | ​
IT provision | ​ | Ps. | 1,978,102 | ​ | Ps. | 729,155 | ​ | Ps. | 1,728,507 | ​
Effective IT rate | ​ | ​ | 29 | % | ​ | 26 | % | ​ | 26 | %
​ Following are the principal temporary differences with respect to deferred tax: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended
​ | ​ | December 31,
​ |  | 2020 |  | 2021
​ | ​ |  | ​ | ​ |  | ​
​ |  |  |  |  |  |
Deferred income tax asset: |  | ​ |  |  | ​ |
Temporary liabilities |  | Ps. | 31,019 | ​ | Ps. | 57,201
Fair value of long-term debt (Bank loan) |  | ​ | 162,574 | ​ | ​ | 149,120
Allowance for doubtful accounts |  | ​ | 66,609 | ​ | ​ | 57,962
​ |  | ​ | 260,202 | ​ | ​ | 264,283
Deferred income tax payable: |  | ​ | ​ | ​ | ​ | ​
Fixed and intangible assets (*) |  | ​ | (3,198,632) | ​ | ​ | (3,111,403)
Temporary assets |  | ​ | (226,106) | ​ | ​ | (197,104)
Amortization of expenses |  | ​ | (609) | ​ | ​ | (408)
​ |  | ​ | (3,425,347) | ​ | ​ | (3,308,915)
Deferred income tax liability - Net |  | Ps. | (3,165,145) | ​ | Ps. | (3,044,632)
​ (*)Includes Ps. 1,032,799 and Ps.1,100,265 from Aerostar from the periods 2020 and 2021, and Ps.647,571 and Ps.587,845 from Airplan in 2020 and 2021, respectively. The net movements of the deferred tax asset and liability for the year are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Impairment |  |  |  |  |  |  |  |  |  |  |  |
​ | ​ | provision | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | of loan | ​ | Concession | ​ | Currency | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | portfolio | ​ | Assets | ​ | Conversion | ​ | Others | ​ | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balances as of December 31, 2019 |  | Ps. | (34,296) |  | Ps. | 3,016,922 |  | Ps. | (42,814) |  | Ps. | 64,772 |  | Ps. | 3,004,584
Revaluation effect by conversion Airplan and Aerostar |  | ​ | ​ |  | ​ | ​ |  | ​ | 141,236 |  | ​ | (75,459) |  | ​ | 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. | 33,122 |  | Ps. | 3,165,145
Conversion revaluation effect Airplan and Aerostar | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (61,018) | ​ | ​ | 36,777 | ​ | ​ | (24,241)
Consolidated income statement: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Airplan | ​ | ​ | 11,390 | ​ | ​ | 28,642 | ​ | ​ | (1,089) | ​ | ​ | (44,940) | ​ | ​ | (5,997)
Aerostar | ​ | ​ | ​ | ​ | ​ | 39,709 | ​ | ​ | (1,730) | ​ | ​ | ​ | ​ | ​ | 37,979
México | ​ | ​ | (2,743) | ​ | ​ | (91,743) | ​ | ​ | ​ | ​ | ​ | (33,768) | ​ | ​ | (128,254)
​ | ​ | ​ | 8,647 |  | ​ | (23,392) |  | ​ | (2,819) |  | ​ | (78,708) |  | ​ | (96,272)
Balances as of December 31, 2021 |  | Ps. | (57,962) |  | Ps. | 3,078,500 |  | Ps. | 32,903 |  | Ps. | (8,809) |  | Ps. | 3,044,632
​
b. | Return of Asset Tax (AT) in accordance with the Law on Flat Rate Business Tax (Flat Tax Law or LIETU) in Mexico.
AT in excess of IT effectively paid until December 31, 2007, (date on which AT was repealed) is subject to refund in accordance with the procedure established in the Flat Tax Law in the following ten periods up to 10% of the total AT paid and not yet recovered, without it exceeding the difference between the IT paid in the period and the AT paid in the previous three years, whichever is lower, in accordance with the Flat Tax Law, when IT incurred is higher than AT in any of those years, and it is subject to restatement through the application of “National Consumer Price Index” Mexican factors. The last year that the AT can be recovered is 2017. During fiscal years 2020 and 2021, the Company obtained the recovery of AT for Ps.32,017 and Ps.416 respectively, with recognition in the results as revenue. Recoverable taxes At December 31, 2020 and 2021, the tax credits are as of Ps.631,999 and Ps.142,970, respectively. Aerostar Tax loss Carry forwards: Aerostar had cumulative tax loss carry forwards for which deferred tax has not been recognized and whose right to be amortized against future taxable income expires as shown below: ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | 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 |  |  | 22,372 |  | 2027
2018 |  |  | 10,900 |  | 2028
2020 | ​ | ​ | 30,725 | ​ | 2030
Total |  | Ps. | 190,148 |  |
​ Temporary differences not recognized Temporary difference related to investments in subsidiaries for which no liabilities have been recognized for deferred income tax shown as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ | ​ | 2020 | ​ | 2021 | ​
Undistributed utilities |  | Ps. | 3,200,543 | ​ | Ps. | 4,903,164 | ​
Tax rate |  |  | 30 | % |  | 30 | %
Deferred income tax liabilities unrecognized with the previous temporary differences |  | Ps. | 960,163 | ​ | Ps. | 1,470,949 | ​
​ This tax could be subject to the application of tax treaties existing in the countries of origin.

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