XML 136 R123.htm IDEA: XBRL DOCUMENT
v3.21.1

Income tax - Reconciliation of statutory corporate income tax rate to effective tax rate (Details) | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Income tax |  |  |
Statutory income tax rate | 30.00% | 30.00% | 30.00%
Amendment tax return effects and other tax adjustments | 0.92% | (0.51%) | 0.05%
Inflation on furniture, intangible and equipment | 0.29% | (0.48%) | 2.08%
Inflation of tax losses | 0.23% | (0.21%) | 1.16%
Foreign countries difference with Mexican statutory rate | (0.06%) | 0.11% | (0.02%)
Annual inflation adjustment | (0.91%) | (0.05%) | 0.26%
Unrecorded deferred taxes on tax losses | (1.29%) | 0.27% | (3.96%)
Non-deductible expenses | (4.51%) | 0.19% | (2.51%)
Total effective tax rate | 24.67% | 29.32% | 27.06%

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TaxRateEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to annual inflation adjustment. + References No definition available. + Details
Name: | vlrs_TaxEffectOfAnnualInflationAdjustment
Namespace Prefix: | vlrs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to inflation of intangibles and property and equipment. + References No definition available. + Details
Name: | vlrs_TaxEffectOfInflationOfIntangiblesAndPropertyAndEquipment
Namespace Prefix: | vlrs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to inflation of tax losses. + References No definition available. + Details
Name: | vlrs_TaxEffectOfInflationOfTaxLosses
Namespace Prefix: | vlrs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax effect of unrecorded deferred taxes on tax losses. + References No definition available. + Details
Name: | vlrs_TaxEffectOfUnrecordedDeferredTaxesOnTaxLosses
Namespace Prefix: | vlrs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect of revenues or expense offsets not deductible in determining taxable profit or loss. + References No definition available. + Details
Name: | vlrs_TaxRateEffectOfRevenuesOrExpenseOffsetsNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | vlrs_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration