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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Major components of tax expense (income) [abstract] |
Schedule of Income Tax Charged (Credited) | The analysis of the income tax charged to the results of 2019, 2018 and 2017 is as follows:
| 2 0 1 9 |  | 2 0 1 8 |  | 2 0 1 7
Income tax of the year for Mexican companies | $ | 3,177,506 |  | $ | 67,745 |  | $ | 19
Income tax year for foreign companies |  | 301,263 |  |  | 444,104 |  |  | 44,751
Deferred tax for Mexican companies |  | 12,978 |  |  | 408,141 |  |  | 656,060
Deferred tax for foreign companies |  | (215,473) |  |  | (167,528) |  |  | 421,979
| $ | 3,276,274 |  | $ | 752,462 |  | $ | 1,122,809
Schedule of Income Tax Expense (Benefit) | During 2019 and 2018, 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 items shown below:
| 2 0 1 9 |  | 2 0 1 8 |  | 2 0 1 7
Expected benefit, expense | $ | 514,294 |  | $ | 1,308,828 |  | $ | 890,249
Increase (decrease) as a result of: |  |  |  |  |  |  |  |
Inflation effect, net |  | (417,960) |  |  | (114,419) |  |  | (217,249)
Impact of the nominal rate differences between the USA and Mexico |  | (23,368) |  |  | (35,914) |  |  | (16,572)
Benefit from utilization of tax loss carry-forward sand others (1) |  | (987,135) |  |  | (1,238,444) |  |  | (115,068)
Others, net (includes permanent items) |  | 1,802,118 |  |  | 832,411 |  |  | 581,449
Income tax expense (2) | $ | 887,949 |  | $ | 752,462 |  | $ | 1,122,809
Effective tax rate |  | 54.26% |  |  | 17.92% |  |  | 37.21%
| (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 2019, 2018 and 2017 , less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.
| (2) | For the purpose of determining the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies derived from repair agreements during the 2019 fiscal year were not considered within the income tax expense.
Schedule of Tax Losses Pending of Amortize | As of December 31, 2019, 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 |
2011 |  | 2021 |  |  | 9,293,585 | (1)
2012 |  | 2022 |  |  | 9 |
2013 |  | 2023 |  |  | 4,842 |
2014 |  | 2024 |  |  | 16,198 |
2015 |  | 2025 |  |  | 7,874 |
2016 |  | 2026 |  |  | 121,737 |
2017 |  | 2027 |  |  | 310,041 |
2018 |  | 2028 |  |  | 112,323 |
2019 |  | 2029 |  |  | 1,196,196 |
|  |  |  | $ | 11,062,805 |
| (1) | This amount includes $ 9,268,569 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 9 |  | 2 0 1 8
Deferred tax assets: |  |  |  |  |
Allowance for doubtful accounts | $ | (50,476) |  | $ | 1,045
Advances from customers |  | 182,635 |  |  | 113,224
Deferred tax assets |  | 132,159 |  |  | 114,269
Deferred tax liabilities: |  |  |  |  |
Property, plant and equipment |  | 3,159,719 |  |  | 3,224,295
Intangible assets from Grupo San |  | 318,768 |  |  | 310,025
Provisions |  | 30,641 |  |  | 57,816
Prepaid expenses |  | 33,137 |  |  | 29,879
Total deferred liabilities |  | 3,542,265 |  |  | 3,622,015
Deferred tax liabilities, net | $ | 3,410,106 |  | $ | 3,507,746

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