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Income tax (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax  
Schedule of consolidated statements of operations
         
   2024  2023  2022
Current income tax expense  US$ (104,184)  US$ (21,939)  US$ (15,456)
Deferred income tax benefit    47,870     22,316     67,595 
Total income tax (expense) benefit  US$ (56,314)  US$ 377   US$ 52,139 
Schedule of consolidated statements of comprehensive income
         
   2024  2023  2022
Deferred income tax related to items recognized in OCI during the year                  
Net gain (loss) cash flow hedges  US$ 118   US$ 362   US$ (80)
Remeasurement gain (loss) of employee benefits    39     32     (79)
Benefit (expense) deferred income tax recognized in OCI  US$ 157   US$ 394   US$ (159)
Schedule of effective income tax reconciliation using domestic tax rate
                  
   2024  %  2023  %  2022  %
Statutory income tax rate  US$ 54,806   30.00%  US$ 2,233   30.00%  US$ (39,709)  30.00%
Amendment tax return effects and other tax adjustments    (17,467)  (9.56%)    7,074   95.05%    1,242   (0.94%)
Inflation on furniture, intangible and equipment    (938)  (0.51%)    (1,370)  (18.41%)    (309)  0.23%
Inflation of tax losses    (463)  (0.25%)    (6,734)  (90.48%)    (4,335)  3.28%
Foreign countries difference with Mexican statutory rate    (18)  (0.01%)    21   0.28%    (9)  0.00%
Annual inflation adjustment    (5,304)  (2.90%)    (3,262)  (43.83%)    (11,200)  8.46%
Effect unrecognized NOLs    186   0.10%    3,030   40.71%    7   0.00%
Non-deductible expenses    16,728   9.16%    26,132   351.15%    7,695   (5.81%)
Difference in Foreign Exchange losses for tax purposes    8,784   4.80%    (27,501)  (369.53%)    (5,521)  4.17%
   US$ 56,314   30.83%  US$ (377)  (5.06%)  US$ (52,139)  39.39%
Schedule of consolidated deferred taxes
            
   As of December 31,
   2024  2023
Deferred income tax assets:            
  Lease liability  US$ 871,608   US$ 899,011 
  Unearned transportation revenue    14,440     13,392 
  Aircraft and engine lease return obligation    98,933     86,696 
  Tax losses available for offsetting against future taxable income    234     39,360 
  Intangible           23,190 
  Allowance for doubtful accounts    431     411 
  Other financing agreements    92,640     45,919 
  Employee benefits    4,256     4,220 
  Employee profit-sharing    8,195     375 
  Derivative financial instruments    317     121 
  Provisions    33,993     52,848 
Total deferred income tax assets    1,125,047     1,165,543 
Deferred income tax liabilities:            
  Right-of-use asset    659,190     735,092 
  Supplemental rent    59,844     72,521 
  Rotable spare parts, furniture and equipment, net    120,585     120,846 
  Inventories    5,262     4,835 
  Other prepayments    2,981     2,602 
  Prepaid expenses and other assets    8,914     9,331 
Total deferred income tax liabilities    856,776     945,227 
Deferred taxes  US$ 268,271   US$ 220,316 
Schedule of amount of deferred income tax
      
   2024  2023
  Deferred income tax assets  US$ 286,199   US$ 236,026 
  Deferred income tax liabilities    (17,928)    (15,710)
  Deferred income tax assets, net  US$ 268,271   US$ 220,316 
Schedule of reconciliation of deferred tax liability, net
      
   2024  2023
Opening balance as of January 1  US$ 220,316   US$ 197,548 
Deferred income tax benefit during the current year recorded on profits    47,870     22,316 
Deferred income tax benefit during the current year recorded in accumulated other comprehensive loss    157     394 
Conversion effects    (72)    58 
Closing balance as of December 31  US$ 268,271   US$ 220,316 
Schedule of available tax loses carry-forwards
               
Year of loss  Historical Losses  Adjusted losses  Amortized losses  Amount outstanding to amortize  Year of expiration
2020  US$ 3,345   US$ 1,698   US$      US$ 1,698   2030
2021    670     780            780   2031
2022    99,203     107,885     107,885          2032
2022    5,515     5,515            5,515   2025
2023    9,504     9,504            9,504   2026
   US$ 118,237   US$ 125,382   US$ 107,885   US$ 17,497    
Schedule of breakdown of available tax loss carry-forward
            
   Historical loss  Adjusted losses  Amortized losses  Total amount outstanding to amortize
Vuela Aviación  US$ 15,529   US$ 15,019   US$      US$ 15,019 
Comercializadora    3,345     1,698            1,698 
Viajes Vuela    670     780            780 
   US$ 19,544   US$ 17,497   US$      US$ 17,497 
Unrecognized Net Operating Losses (NOLs)                      (16,717)
                     US$ 780 
Tax rate                      30%
Deferred income tax                    US$ 234 
Schedule of tax balances
   
   2024
Cuenta de Capital de Aportación (“CUCA”)  US$ 286,961 
Cuenta de Utilidad Fiscal Neta (“CUFIN”) (1)    241,680 
       

(1) The calculation comprises all the subsidiaries of the Company.