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v3.23.1

Income tax - Reconciliation of statutory corporate income tax rate to effective tax rate (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |  |
Statutory income tax rate | $ (39,709) | $ 41,108 |  | $ (76,036) |
Amendment tax return effects and other tax adjustments | 1,242 | 29 |  | 3,563 |
Inflation on furniture, intangible and equipment | (309) | (2,323) |  | (873) |
Inflation of tax losses | (4,335) | (1,971) |  | (676) |
Foreign countries difference with Mexican statutory rate | (9) | 124 |  | 175 |
Annual inflation adjustment | (11,200) | (7,971) |  | 2,591 |
Recorded deferred taxes on tax losses | 7 | (434) |  | 3,733 |
Non-deductible expenses | 7,695 | 2,069 |  | 12,918 |
Difference in Foreign Exchange income (loss) for tax purposes | (5,521) |  |  |  |
Total income tax expense | $ (52,139) | $ 30,573 | [1] | $ (61,731) | [1]
Statutory income tax rate | 30.00% | 30.00% |  | 30.00% |
Amendment tax return effects and other tax adjustments | (0.94%) | (0.02%) |  | 1.41% |
Inflation on furniture, intangible and equipment | 0.23% | (1.70%) |  | 0.34% |
Inflation of tax losses | 3.28% | (1.44%) |  | 0.27% |
Foreign countries difference with Mexican statutory rate | 0.00% | 0.10% |  | (0.07%) |
Annual inflation adjustment | 8.46% | (5.82%) |  | (1.02%) |
Recorded deferred taxes on tax losses | 0.00% | (0.32%) |  | (1.47%) |
Non-deductible expenses | (5.81%) | 1.51% |  | (5.10%) |
Difference in Foreign Exchange income (loss) for tax purposes | 4.17% |  |  |  |
Total effective tax rate | 39.39% | 22.31% |  | 24.36% |
[1] | The comparative Consolidated financial statements have been re-presented from Mexican peso to U.S. dollar to reflect the Company’s change in presentation currency.

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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