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Income tax and tax loss carryforwards
 12 Months Ended
Dec. 31, 2022
Income tax and tax loss carryforwards [Abstract]  
Income tax and tax loss carryforwards
21
Income tax and tax loss carryforwards
 
Income Tax
 
Results for the year
 
Grupo TMM and Subsidiaries incurred combined tax losses for the years ended December 2022 and 2021, in the amounts of $79,041 and $159,003, respectively. Most of the companies that generated profits for an amount of $275,663 amortized them with tax losses from prior years for an amount of $265,090. Income tax recognized in profit or loss corresponds to subsidiaries that generated taxable income of $10,573, $10,349 and $36,243, for 2022, 2021 and 2019, respectively.
 
The difference between taxable and book income is due primarily to the net effect of the gain or loss on inflation recognized for tax purposes, the difference between tax and book amortization and depreciation, non-deductible expenses, as well as certain temporary differences reported in different periods for financial and tax purposes.

In accordance with the currently enacted Income Tax Law, the rate for 2020, 2021, 2022, and subsequent years is 30%.

The provision for income tax recognized in the statement of profit or loss for the years ended December 31, 2022, 2021 and 2020, is as follows:

   
2022
    
2021
    
2020
  
Income tax
  
$
(3,172
)
  
$
(7,015
)
  
$
(10,873
)
Deferred income tax
    
32,763
      
28,158
      
30,207
  
Total income tax benefit
  
$
29,591
    
$
21,143
    
$
19,334
  
 
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, 2022, 2021 and 2020, is as follows:
 
   
2022
    
2021
    
2020
  
Loss before taxes
  
$
(28,688
)
  
$
(269,197
)
  
$
(422,490
)
Income tax
    
8,606
      
80,759
      
126,747
  
                         
Increase (decrease) from:
                        
Difference in depreciation and amortization
    
(46,472
)
    
135,332
      
(86,033
)
Revaluation surplus
    
(18,051
)
    
(88,112
)
    
94,331
  
Materials and supplies
    
3,418
      
13
      
3,625
  
Inflationary and currency exchange effects on monetary assets and liabilities, net
    
15,663
      
(11,643
)
    
(4,035
)
Tax losses amortization
    
265,090
      
60,032
      
82,145
  
Provisions and allowance for doubtful accounts
    
(165,542
)
    
(97,628
)
    
(178,276
)
Difference between the tax and book value for the sale of assets
    
(7,277
)
    
(35,950
)
    
(14,276
)
Difference between the tax and book value for the sale of shares of subsidiaries
    
-
      
-
      
(104
)
Non-deductible expenses
    
(25,844
)
    
(21,660
)
    
(4,790
)
Income tax (agreement)
  
$
29,591
    
$
21,143
    
$
19,334
  
 
The components of deferred tax liability at December 31, 2022 and 2021, are comprised as follows:
 
   
2022
    
2021
  
Portion of tax loss carryforwards for subsequent years
  
$
385,936
    
$
336,395
  
Inventories and provisions – net
    
27,374
      
17,378
  
Concession rights and property, vessels and equipment
    
(567,902
)
    
(559,949
)
Total deferred tax liability
  
$
(154,592
)
  
$
(206,176
)

As of December 31, 2022, the Company’s Management carried out the evaluation of the amount of tax losses that will be recoverable and determined based on projections that the effect of the deferred tax asset determined in the year will be realized at 48% based on the information available at the date of issuance of the consolidated financial statements.
 
Tax loss carryforwards

As of December 31, 2022, Grupo TMM and its subsidiaries, report the following cumulative tax losses, which are restated applying the National Consumer Price Index (NCPI) factors in accordance with Mexican law.

Year in which the
loss was incurrred
  
Amounts
    
Year of expiration
  
2013
  
$
197,028
      
2023
  
2014
    
190,306
      
2024
  
2015
    
46,104
      
2025
  
2016
    
445,174
      
2026
  
2017
    
128,098
      
2027
  
2018
    
237,032
      
2028
  
2019
    
548,269
      
2029
  
2020
    
499,518
      
2030
  
2021
    
250,211
      
2031
  
2022
    
84,756
      
2032
  
   
$
2,626,496