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Income tax and tax loss carryforwards (Tables)
 12 Months Ended
Dec. 31, 2018
Income tax and tax loss carryforwards [Abstract]  
Provision for Income Tax Recognized in the Statement of Profit or Loss
The provision for income tax recognized in the statement of profit or loss for the years ended December 31, 2018, 2017 and 2016 is shown following:

  
2018
  
2017
  
2016
 
Income tax
 
$
(4,799
)
 
$
(3,000
)
 
$
(3,433
)
Deferred income tax
  
-
   
(513,732
)
  
272,048
 
Total income tax (expense) benefit
 
$
(4,799
)
 
$
(516,732
)
 
$
268,615
 
Reconciliation of the Provision for Income Tax
The reconciliation between the provision for income tax based on the statutory income tax rate and the provision recorded by the Company at December 31, 2018, 2017 and 2016 is as follows:

  
2018
  
2017
  
2016
 
Profit (loss) before taxes
 
$
28,348
  
$
1,846,311
  
$
(775,179
)
Income tax
  
(8,504
)
  
(553,893
)
  
232,554
 
(Decrease) increase from:
            
Difference in depreciation and amortization
  
(56,356
)
  
503,479
   
48,701
 
Revaluation surplus
  
(48,424
)
  
265,723
   
132,019
 
Income recognized in advance
  
(62
)
  
(1,678
)
  
(8,261
)
Materials and supplies
  
(19,888
)
  
5,503
   
(15,673
)
Inflationary and currency exchange effects on monetary assets and liabilities, net
  
(26,686
)
  
(203,983
)
  
(102,928
)
Tax losses – net
  
206,485
   
(1,255,433
)
  
116,906
 
Provisions and allowance for doubtful accounts
  
(44,609
)
  
(183,963
)
  
(63,803
)
Difference between the tax and book value for the sale of assets
  
(15,551
)
  
(435
)
  
(60,277
)
Difference between the tax and book value for the sale of shares
  
20,800
   
956,613
   
20,136
 
Non-deductible expenses
  
(12,004
)
  
(48,665
)
  
(30,759
)
Provision for income tax
 
$
(4,799
)
 
$
(516,732
)
 
$
268,615
 
Components of Deferred Tax Liability
The components of deferred tax liability at December 31, 2018 and 2017 are comprised as follows:

  
2018
  
2017
 
Concession rights and property, vessels and equipment $
(580,703)
  (619,651)
Portion of tax loss carryforwards for subsequent years
 
308,380

 
$
279,334

Inventories and provisions – net
  45,520
   
65,091
 
Total deferred tax liability
 
$
(226,803
)
 
$
(275,226
)
Cumulative Tax Losses
At December 31, 2018, Grupo TMM and its subsidiaries, report the following cumulative tax losses, which are restated applying the INPC factors according to Mexican law.

Year in which the
loss was incurrred
 
Amounts
  
Year of expiration
 
       
2009
 
$
87,963
   
2019
 
2010
  
149,754
   
2020
 
2011
  
86,080
   
2021
 
2012
  
184,313
   
2022
 
2013
  
227,106
   
2023
 
2014
  
148,867
   
2024
 
2015
  
64,961
   
2025
 
2016
  
362,084
   
2026
 
2017
  
72,102
   
2027
 
2018
  
183,172
   
2028
 
  
$
1,566,402