Income taxes (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of current and deferred tax expense


	Year ended December 31,
	2025		2024		2023
Current ISR	Ps.	2,485,134	Ps.	2,205,939	Ps.	2,167,380
Deferred ISR		(218,461)		(72,925)		(127,938)
Income tax expense	Ps.	2,266,673	Ps.	2,133,014	Ps.	2,039,442

Schedule comprising the balance of the deferred ISR asset and (liability)


			December 31,
	2025		2024		2023
Liabilities:
Provisions, allowances and labor obligations	Ps.	43,112	Ps.	27,674	Ps.	107,768
Investment in airport concessions, property, leasehold improvements and equipment, net		(69,172)		(74,618)		(163,345)
Tax loss carryforwards ⁽¹⁾		75		75		75
Others		(1,682)		(1,697)		(2,219)
Total liabilities	Ps.	(27,667)	Ps.	(48,566)	Ps.	(57,721)
Assets:
Provisions, allowances and labor obligations	Ps.	1,052,385	Ps.	905,974	Ps.	743,038
Investments in airport concessions, property, leasehold improvements and equipment, net		(62,292)		(134,289)		(53,622)
Tax loss carryforwards⁽¹⁾		141,595		157,395		172,185
Recoverable tax on assets⁽²⁾		—		—		9,486
Others		(4,191)		(4,188)		(3,666)
Total assets	Ps.	1,127,497	Ps.	924,892	Ps.	867,421
Net deferred ISR asset	Ps.	1,099,830	Ps.	876,326	Ps.	809,700

(1)

As of December 31, 2025, 2024 and 2023, the Company recognized a deferred tax asset of Ps. 141,670, Ps. 157,470 and Ps. 172,260, respectively, corresponding to the tax losses generated by its subsidiaries. All subsidiaries of the Company expect to benefit from losses in future years based on projections of taxable income and various strategies with favorable tax consequences.

(2)

The Company recognized the “Asset Tax (IMPAC, by its acronym in Spanish)” paid during 2002 through 2007. In 2013, the Company recognized the deferred tax asset, which it expects to recover subject to certain conditions established in the Income Tax Law. During the year 2024 the remaining balance was recovered in the amount of Ps.9,486.

Schedule of changes in deferred tax


				December 31,
		2025		2024		2023
Beginning balance of deferred tax assets, net		Ps.	876,326	Ps.	809,700	Ps.	700,238
Deferred ISR in profit or loss			218,461		72,925		127,938
IMPAC recovery			—		(9,486)		(17,829)
Income tax effects recognized in other comprehensive income			5,043		3,187		(647)
Ending balance of deferred tax asset, net		Ps.	1,099,830	Ps.	876,326	Ps.	809,700

Reconciliation of statutory income tax rate and the effective income tax rate as a percentage of net income before income tax


			Year ended December 31,
		2025				2024				2023
		Amount		Rate %		Amount		Rate %		Amount		Rate %
Income before income taxes		Ps.	7,631,961			Ps.	7,069,238			Ps.	7,059,868
Current ISR			2,485,134				2,205,939				2,167,380
Deferred ISR			(218,461)				(72,925)				(127,938)
Income tax expense and effective rate		Ps.	2,266,673	29.70	%	Ps.	2,133,014	28.89	%	Ps.	2,039,442	28.89	%
Add effects of permanent differences, primarily, non-deductible expenses and inflationary effects for financial and tax purposes.			22,915	0.30	%		(12,243)	1.11	%		78,518	1.11	%
Statutory rate		Ps.	2,289,588	30.00	%	Ps.	2,120,771	30.00	%	Ps.	2,117,960	30.00	%

Schedule of tax losses carried forward

The base years and amounts as of December 31, 2025, are as follows:


		Tax loss
Year of origin		carryforwards
2003		Ps.	126,307
2004			170,307
2005			1,837
2007			3,348
2008			5,883
2018			7,258
2019			7,601
2020			29,551
2021			26,572
		Ps.	378,664

Schedule of the balances of shareholders' equity tax accounts


		December 31,
		2025			2024			2023
Contributed capital account		Ps.	6,050,158		Ps.	5,834,852		Ps.	5,599,129
Net consolidated tax profit account			4,884,024			3,778,145			2,974,281
Total		Ps.	10,934,182		Ps.	9,612,997		Ps.	8,573,410