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Income tax incurred and deferred: (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Income tax incurred and deferred: |
Schedule of IT provision - Mexico | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2021 |  | 2022 |  | 2023
Mexico: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current IT | ​ | Ps. | 1,749,031 | ​ | Ps. | 2,961,187 | ​ | Ps. | 3,477,638
Deferred IT | ​ |  | (128,254) | ​ |  | (169,080) | ​ | ​ | 11,131
IT provision Mexico | ​ | Ps. | 1,620,777 | ​ | Ps. | 2,792,107 | ​ | Ps. | 3,488,769
Aerostar: | ​ |  |  | ​ |  | ​ | ​ |  | ​
Current IT | ​ | Ps. | 886 | ​ | Ps. | 3,703 | ​ | Ps. | 2,617
Deferred IT | ​ | ​ | 37,979 | ​ | ​ | 38,160 | ​ | ​ | 34,441
IT provision Aerostar | ​ | Ps. | 38,865 | ​ | Ps. | 41,863 | ​ | Ps. | 37,058
Airplan: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current IT | ​ | Ps. | 74,862 | ​ | Ps. | 377,437 | ​ | Ps. | 405,098
Deferred IT | ​ | ​ | (5,997) | ​ | ​ | 227,402 | ​ | ​ | 13,218
IT provision Airplan | ​ | Ps. | 68,865 | ​ | Ps. | 604,839 | ​ | Ps. | 418,316
Total IT provision | ​ | Ps. | 1,728,507 | ​ | Ps. | 3,438,809 | ​ | Ps. | 3,944,143
Schedule of reconciliation between statutory and effective income tax rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ |  | 2021 |  | 2022 |  | 2023 |
Consolidated income before provision for IT | ​ | Ps. | 8,126,035 | ​ | Ps. | 14,084,733 | ​ | Ps. | 14,620,087 | ​
Plus (less): | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Net income before taxes of Airplan and Aerostar | ​ |  | (1,418,186) | ​ |  | (3,183,555) | ​ | ​ | (2,422,843) | ​
Net income before taxes of subsidiaries in Mexico not subject to IT | ​ |  | (170,247) | ​ |  | (140,921) | ​ | ​ | (151,574) | ​
Income before provisions for income taxes | ​ |  | 6,537,602 | ​ |  | 10,760,257 | ​ | ​ | 12,045,670 | ​
Statutory IT rate | ​ |  | 30 | % | ​ | 30 | % | ​ | 30 | %
IT that would result from applying the IT rate to book profit before income taxes | ​ | ​ | 1,961,281 | ​ |  | 3,228,077 | ​ | ​ | 3,613,701 | ​
Non-deductible items and other permanent differences | ​ |  | 7,853 | ​ |  | 14,133 | ​ | ​ | 229,972 | ​
Annual adjustment for tax inflation | ​ |  | (33,603) | ​ | ​ | (82,517) | ​ | ​ | (100,820) | ​
Accounting disconnect inflation | ​ |  | (314,754) | ​ | ​ | (367,587) | ​ | ​ | (254,084) | ​
Effect by difference in rate of IT Aerostar | ​ |  | 38,865 | ​ | ​ | 41,863 | ​ | ​ | 37,058 | ​
Effect by difference in rate of IT Airplan | ​ |  | 68,865 | ​ | ​ | 604,839 | ​ | ​ | 418,316 | ​
IT provision | ​ | Ps. | 1,728,507 | ​ | Ps. | 3,438,809 | ​ | Ps. | 3,944,143 | ​
Effective IT rate | ​ | ​ | 26 | % | ​ | 32 | % | ​ | 33 | %
​
Schedule of principal temporary differences with respect to deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended
​ | ​ | December 31,
​ |  | 2022 |  | 2023
Deferred income tax asset: |  | ​ |  |  | ​ |
Temporary liabilities |  | Ps. | 72,439 | ​ | Ps. | 80,229
Fair value of long-term debt (Bank loan) |  | ​ | 84,774 | ​ | ​ | 73,661
Allowance for doubtful accounts |  | ​ | 60,775 | ​ | ​ | 68,653
​ |  | ​ | 217,988 | ​ | ​ | 222,543
Deferred income tax payable: |  | ​ | ​ | ​ | ​ | ​
Fixed and intangible assets (*) |  | ​ | (2,898,475) | ​ | ​ | (2,711,274)
Temporary assets |  | ​ | (291,829) | ​ | ​ | (409,127)
Amortization of expenses |  | ​ | (206) | ​ | ​ | —
​ |  | ​ | (3,190,510) | ​ | ​ | (3,120,401)
Deferred income tax liability - Net |  | Ps. | (2,972,522) | ​ | Ps. | (2,897,858)
(*)Includes Ps. 1,083,114 and Ps.1,198,574 from Aerostar from the periods 2022 and 2023, and Ps.701,966 and Ps.726,032 from Airplan in 2022 and 2023, 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, 2022 |  | 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
Conversion revaluation effect | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Airplan and Aerostar | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (176,132) | ​ | ​ | 42,678 | ​ | ​ | (133,454)
Consolidated income statement: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Airplan | ​ | ​ | (282) | ​ | ​ | (66,631) | ​ | ​ | (3,370) | ​ | ​ | 83,501 | ​ | ​ | 13,218
Aerostar | ​ | ​ | ​ | ​ | ​ | 35,947 | ​ | ​ | (1,506) | ​ | ​ | ​ | ​ | ​ | 34,441
México | ​ | ​ | (7,596) | ​ | ​ | 24,491 | ​ | ​ | ​ | ​ | ​ | (5,764) | ​ | ​ | 11,131
​ | ​ | ​ | (7,878) |  | ​ | (6,193) |  | ​ | (4,876) |  | ​ | 77,737 |  | ​ | 58,790
Balances as of December 31, 2023 |  | Ps. | (68,653) |  | Ps. | 2,975,531 |  | Ps. | (264,257) |  | Ps. | 255,237 |  | Ps. | 2,897,858
Schedule of Aerostar tax loss carry forwards | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | USD | ​ | ​
​ | ​ | thousand | ​ | Year of
Year of loss |  | Amount |  | expiration
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. | 144,029 | ​ | ​
Schedule of Temporal differences not recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ | ​ | 2022 |  | 2023 | ​
Undistributed utilities |  | Ps. | 4,911,412 | ​ | Ps. | 4,334,287 | ​
Tax rate |  |  | 30 | % |  | 30 | %
Deferred income tax liabilities unrecognized with the previous temporary differences |  | Ps. | 1,473,424 | ​ | Ps. | 1,300,286 | ​

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