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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Major components of tax expense (income) [abstract] |
Schedule of Income Tax Charged (Credited) |
The analysis of the income tax charged to the results of 2018, 2017 and 2016 is as follows:
| 2 0 1 8 |  | 2 0 1 7 |  | 2 0 1 6
Income tax of the year for Mexican companies | $ | 67,745 |  | $ | 19 |  | $ | 6,751
Income tax year for foreign companies |  | 444,104 |  |  | 44,751 |  |  | 60,965
Deferred tax for Mexican companies |  | 408,141 |  |  | 656,060 |  |  | 660,916
Deferred tax for foreign companies |  | (167,528) |  |  | 421,979 |  |  | 207,762
| $ | 752,462 |  | $ | 1,122,809 |  | $ | 936,394
Schedule of Income Tax Expense (Benefit) |
During 2018 and 2017, the income tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these provisions, as a result of the losses shown below:
| 2 0 1 8 |  | 2 0 1 7 |  | 2 0 1 6
Expected benefit, expense | $ | 1,308,828 |  | $ | 890,249 |  | $ | 1,591,129
Increase (decrease) as a result of: |  |  |  |  |  |  |  |
Inflation effects, net |  | (114,419) |  |  | (217,249) |  |  | (62,708)
Effect between nominal rate from USA and Mexico |  | (35,914) |  |  | (16,572) |  |  | 157,366
Benefit from utilization of tax loss carry-forward and others (1) |  | (1,238,444) |  |  | (115,068) |  |  | (1,165,805)
Others, net (includes permanent items) |  | 832,411 |  |  | 581,449 |  |  | 416,412
Income tax expense | $ | 752,462 |  | $ | 1,122,809 |  | $ | 936,394
Effective tax rate (2) |  | 17.92% |  |  | 37.21% |  |  | 17.68%
| (1) | This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously , less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.
Schedule of Tax Losses Pending of Amortize |
As of December 31, 2018, Grupo Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:
Origin Date |  | Expiration Date |  | Tax losses available |
2010 |  | 2020 |  |  | 18,568 |
2011 |  | 2021 |  |  | 9,050,488 | (1)
2012 |  | 2022 |  |  | 46 |
2013 |  | 2023 |  |  | 81,169 |
2014 |  | 2024 |  |  | 38,287 |
2015 |  | 2025 |  |  | 38,213 |
2016 |  | 2026 |  |  | 239,593 |
2017 |  | 2027 |  |  | 721,839 |
2018 |  | 2028 |  |  | 584,243 |
|  |  |  | $ | 10,772,446 |
| (1) | This amount includes $ 9,014,364 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future.
Schedule of Deferred Income Tax Liability |
Below is a summary of the effects of the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial position.
| December 31,
| 2 0 1 8 |  | 2 0 1 7
Deferred tax assets: |  |  |  |  |
Allowance for doubtful accounts | $ | 1,045 |  | $ | 64,434
Provisions |  |  |  |  | 977
Advances from customers |  | 113,224 |  |  | 79,874
Deferred tax assets |  | 114,269 |  |  | 145,285
Deferred tax liabilities: |  |  |  |  |
Property, plant and equipment |  | 3,224,295 |  |  | 3,161,272
Intangible assets from Grupo San |  | 310,025 |  |  | 298,566
Provisions |  | 57,816 |  |  |
Prepaid expenses |  | 29,879 |  |  | 53,423
Total deferred liabilities |  | 3,622,015 |  |  | 3,513,261
Deferred tax liabilities, net | $ | 3,507,746 |  | $ | 3,367,976

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