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Income tax incurred and deferred: | 12 Months Ended
--- | ---
Dec. 31, 2023
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 2021, 2022 and 2023, the Company determined tax profits in its subsidiaries in the amounts of Ps.6,045,955, Ps.9,997,669 and Ps.11,620,031, respectively. In 2021, 2022 and 2023, the tax profits were partially offset with the amortization of tax losses in the amounts of Ps.192,040, Ps.127,046 and Ps.186,912, respectively. With the exception of Minatitlan Airport, which tax losses for the year 2022 and 2023 amount to Ps.35,818 and Ps.26,413, respectively. The subsidiaries that at December 31, 2022 and 2023, have not assessed income tax due to the tax loss carryforwards, are Cozumel, Minatitlan and Tapachula (solely in 2022). 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 the applicable income tax rate of 30% on taxable income. The Company has performed the evaluation of the Preferential Tax Regimes and has determined at December 31, 2022 and 2023, 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 2021 and 2022 and 2023 the Company determined tax profit Ps.88,577 and Ps.370,213, and Ps.261,532 respectively, which partially compensated by amortization of tax losses for Ps.79,720, Ps.333,191, and Ps.235,378 respectively. 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. Airplan: The Company determined taxable income (liquid income) in accordance with the tax law of Colombia for the fiscal year, 2021, 2022 and 2023 of Ps.241,490, Ps.1,078,391 and Ps.1,157,423, respectively. According to Article 188 of the Colombian Tax Code, 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 taxable 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: 32% for fiscal year 2020, and 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. In December 2022, through tax reform, Law 2277 of 2022 was issued, in which it determined that as of fiscal year 2022 and subsequent years the ISR rate is 35%, on taxable net tax income. The IT provision at December 31, 2021, 2022 and 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
​ The reconciliation between the statutory and effective IT rates is shown as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | %
​ The following are the 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. 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 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
​
b. | Recoverable taxes.
At December 31, 2022 and 2023, the tax credits are as of Ps.181,619 and Ps.332,060, respectively. Aerostar Tax loss Carry forwards: Aerostar has cumulative tax loss carry forwards for which deferred tax has not been recognized because there is no certainty of its recovery in future years: ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | ​
​ 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, | ​
​ | ​ | 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 | ​
​ This tax could be subject to the application of tax treaties existing in the countries of origin.

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