XML 52 R41.htm IDEA: XBRL DOCUMENT
v3.23.1

Income tax incurred and deferred: (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income tax incurred and deferred: |
Schedule of IT provision - Mexico | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2020 |  | 2021 |  | 2022
Mexico: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current IT | ​ | Ps. | 631,471 | ​ | Ps. | 1,749,031 | ​ | Ps. | 2,961,187
Deferred IT | ​ |  | 117,924 | ​ |  | (128,254) | ​ | ​ | (169,080)
IT provision Mexico | ​ | Ps. | 749,395 | ​ | Ps. | 1,620,777 | ​ | Ps. | 2,792,107
Aerostar: | ​ |  |  | ​ |  |  | ​ |  | ​
Current Income Tax | ​ | Ps. | (16) | ​ | Ps. | 886 | ​ | Ps. | 3,703
Deferred Income Tax | ​ | ​ | 42,546 | ​ | ​ | 37,979 | ​ | ​ | 38,160
IT provision Aerostar | ​ | Ps. | 42,530 | ​ | Ps. | 38,865 | ​ | Ps. | 41,863
Airplan: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current IT | ​ | Ps. | 2,916 | ​ | Ps. | 74,862 | ​ | Ps. | 377,437
Deferred IT | ​ | ​ | (65,686) | ​ | ​ | (5,997) | ​ | ​ | 227,402
IT provision Airplan | ​ | Ps. | (62,770) | ​ | Ps. | 68,865 | ​ | Ps. | 604,839
Total IT provision | ​ | Ps. | 729,155 | ​ | Ps. | 1,728,507 | ​ | Ps. | 3,438,809
​
Schedule of reconciliation between statutory and effective income tax rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ |  | 2020 |  | 2021 |  | 2022 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Consolidated income before provision for IT | ​ | Ps. | 2,855,692 | ​ | Ps. | 8,126,035 | ​ | Ps. | 14,084,733 | ​
Plus (less): | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Net (loss) income before taxes of Airplan and Aerostar | ​ |  | (65,672) | ​ |  | (1,418,186) | ​ | ​ | (3,183,555) | ​
Net (loss) income before taxes of subsidiaries in Mexico not subject to IT | ​ |  | 4,337 | ​ |  | (170,247) | ​ | ​ | (140,921) | ​
Income before provisions for income taxes | ​ |  | 2,794,357 | ​ |  | 6,537,602 | ​ | ​ | 10,760,257 | ​
Statutory IT rate | ​ |  | 30 | % | ​ | 30 | % | ​ | 30 | %
IT that would result from applying the IT rate to book profit before income taxes | ​ | ​ | 838,307 | ​ |  | 1,961,281 | ​ | ​ | 3,228,077 | ​
Non-deductible items and other permanent differences | ​ |  | 10,496 | ​ |  | 7,853 | ​ | ​ | 14,133 | ​
Annual adjustment for tax inflation | ​ |  | (18,958) | ​ | ​ | (33,603) | ​ | ​ | (82,517) | ​
Accounting disconnect inflation | ​ |  | (80,450) | ​ | ​ | (314,754) | ​ | ​ | (367,587) | ​
Effect by difference in rate of IT Aerostar | ​ |  | 42,530 | ​ | ​ | 38,865 | ​ | ​ | 41,863 | ​
Effect by difference in rate of IT Airplan | ​ |  | (62,770) | ​ | ​ | 68,865 | ​ | ​ | 604,839 | ​
IT provision | ​ | Ps. | 729,155 | ​ | Ps. | 1,728,507 | ​ | Ps. | 3,438,809 | ​
Effective IT rate | ​ | ​ | 26 | % | ​ | 26 | % | ​ | 32 | %
​
Schedule of principal temporary differences with respect to deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended
​ | ​ | December 31,
​ |  | 2021 |  | 2022
Deferred income tax asset: |  | ​ |  |  | ​ |
Temporary liabilities |  | Ps. | 57,201 | ​ | Ps. | 72,439
Fair value of long-term debt (Bank loan) |  | ​ | 149,120 | ​ | ​ | 84,774
Allowance for doubtful accounts |  | ​ | 57,962 | ​ | ​ | 60,775
​ |  | ​ | 264,283 | ​ | ​ | 217,988
Deferred income tax payable: |  | ​ | ​ | ​ | ​ | ​
Fixed and intangible assets (*) |  | ​ | (3,111,403) | ​ | ​ | (2,898,475)
Temporary assets |  | ​ | (197,104) | ​ | ​ | (291,829)
Amortization of expenses |  | ​ | (408) | ​ | ​ | (206)
​ |  | ​ | (3,308,915) | ​ | ​ | (3,190,510)
Deferred income tax liability - Net |  | Ps. | (3,044,632) | ​ | Ps. | (2,972,522)
(*)Includes Ps. 1,100,265 and Ps.1,083,114 from Aerostar from the periods 2021 and 2022, and Ps.587,845 and Ps.701,966 from Airplan in 2021 and 2022, 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 January 1, 2021 |  | 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
Conversion revaluation effect | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Airplan and Aerostar | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (117,978) | ​ | ​ | (50,614) | ​ | ​ | (168,592)
Consolidated income statement: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Airplan | ​ | ​ | (1,123) | ​ | ​ | 9,298 | ​ | ​ | 2,648 | ​ | ​ | 216,579 | ​ | ​ | 227,402
Aerostar | ​ | ​ | ​ | ​ | ​ | 38,982 | ​ | ​ | (822) | ​ | ​ | ​ | ​ | ​ | 38,160
México | ​ | ​ | (1,690) | ​ | ​ | (145,056) | ​ | ​ | ​ | ​ | ​ | (22,334) | ​ | ​ | (169,080)
​ | ​ | ​ | (2,813) |  | ​ | (96,776) |  | ​ | 1,826 |  | ​ | 194,245 |  | ​ | 96,482
Balances as of December 31, 2022 |  | Ps. | (60,775) |  | Ps. | 2,981,724 |  | Ps. | (83,249) |  | Ps. | 134,822 |  | Ps. | 2,972,522
​
Schedule of Aerostar tax loss carry forwards | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | USD | ​ | ​
​ | ​ | thousand | ​ | Year of
Year of loss |  | Amount |  | expiration
2013 |  | Ps. | 22,832 |  | 2023
2014 |  |  | 24,189 |  | 2024
2015 |  |  | 28,532 |  | 2025
2016 |  |  | 27,736 |  | 2026
2017 |  |  | 22,247 |  | 2027
2018 |  |  | 10,600 |  | 2028
2020 |  |  | 30,725 |  | 2030
Total | ​ | Ps. | 166,861 | ​ | ​
​
Schedule of Temporal differences not recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ | ​ | 2021 | ​ | 2022 | ​
Undistributed utilities |  | Ps. | 4,903,164 | ​ | Ps. | 4,911,412 | ​
Tax rate |  |  | 30 | % |  | 30 | %
Deferred income tax liabilities unrecognized with the previous temporary differences |  | Ps. | 1,470,949 | ​ | Ps. | 1,473,424 | ​
​

X
- Definition Accounting Disconnect Inflation + References No definition available. + Details
Name: | asurb_AccountingDisconnectInflation
Namespace Prefix: | asurb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The detailed information on components of income taxes + References No definition available. + Details
Name: | asurb_ComponentsOfIncomeTaxExpenseTextBlock
Namespace Prefix: | asurb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about of changes in deferred tax asset and liability. + References No definition available. + Details
Name: | asurb_DisclosureOfDetailedInformationAboutOfChangesInDeferredTaxAssetAndLiabilityTextBlock
Namespace Prefix: | asurb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The detailed information about the tax loss carry forwards and respective expiration years. + References No definition available. + Details
Name: | asurb_DisclosureOfDetailedInformationOnUnusedTaxLossesExplanatory
Namespace Prefix: | asurb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | asurb_IncomeTaxesAbstract
Namespace Prefix: | asurb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The detailed information on reconciliation of income tax expense benefit from accounting profit + References No definition available. + Details
Name: | asurb_ReconciliationOfIncomeTaxRateTextBlock
Namespace Prefix: | asurb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Temporary difference investments & subsidiaries recognized deferred income tax + References No definition available. + Details
Name: | asurb_ScheduleOfTemporaryDifferenceInvestmentsSubsidiariesRecognizedDeferredIncomeTaxTableTextBlock
Namespace Prefix: | asurb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration