XML 49 R38.htm IDEA: XBRL DOCUMENT

Income tax incurred and deferred: (Tables)

12 Months Ended

Dec. 31, 2021

Income tax incurred and deferred:

Schedule of IT provision - Mexico


		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

Schedule of reconciliation between statutory and effective income tax rates


		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	%

Schedule of 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.

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, 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

Schedule of Aerostar tax loss carry forwards


					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

Schedule of Temporal differences not recognized


		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