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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2019
Taxation |
Schedule of income tax expense and income tax related to profit |
|  | Thousands of Euros
|  | 31/12/2019 |  | 31/12/2018 |  | 31/12/2017
Profit before income tax from continuing operations |  | 817,103 |  | 725,842 |  | 695,722
Tax at 25% |  | 204,276 |  | 181,461 |  | 173,931
Permanent differences |  | 6,104 |  | (2,000) |  | 17,163
Effect of different tax rates |  | (22,564) |  | (29,543) |  | 40,981
Tax credits (deductions) |  | (12,702) |  | (18,226) |  | (16,092)
Impact related to the US tax legistation modifications |  | — |  | — |  | (171,169)
Prior year income tax expense |  | (3,722) |  | 381 |  | (8,614)
Other income tax expenses/(income) |  | (2,933) |  | (637) |  | (1,792)
Total income tax expense |  | 168,459 |  | 131,436 |  | 34,408
Deferred tax |  | 58,275 |  | (21,189) |  | (149,444)
Current tax |  | 110,184 |  | 152,625 |  | 183,852
Total income tax expense |  | 168,459 |  | 131,436 |  | 34,408
Schedule of deferred tax assets and liabilities |
|  | Thousands of Euros
|  | Tax effect
|  | 31/12/2019 |  | 31/12/2018 |  | 31/12/2017
Assets |  |  |  |  |  |
Provisions |  | 6,228 |  | 7,936 |  | 4,564
Inventories |  | 51,838 |  | 41,029 |  | 35,619
Tax credits (deductions) |  | 61,476 |  | 57,357 |  | 49,467
Tax loss carryforwards |  | 36,066 |  | 32,769 |  | 6,179
Other |  | 6,531 |  | 8,611 |  | 7,513
Subtotal, assets |  | 162,139 |  | 147,702 |  | 103,342
Goodwill |  | (27,721) |  | (24,691) |  | (22,346)
Fixed assets, amortisation and depreciation |  | (2,821) |  | (3,922) |  | (7,780)
Intangible assets |  | (8,573) |  | (6,550) |  | (7,059)
Subtotal, net liabilities |  | (39,115) |  | (35,163) |  | (37,185)
Deferred assets, net |  | 123,024 |  | 112,539 |  | 66,157
Liabilities |  |  |  |  |  |
Goodwill |  | (194,964) |  | (150,644) |  | (105,963)
Intangible assets |  | (214,993) |  | (220,752) |  | (201,921)
Fixed assets |  | (88,498) |  | (99,819) |  | (95,029)
Debt cancellation costs |  | (65,967) |  | (42,319) |  | (70,503)
Inventories |  | — |  | — |  | —
Subtotal, liabilities |  | (564,422) |  | (513,534) |  | (473,416)
Tax loss carryforwards |  | 24,734 |  | 20,833 |  | 15,384
Inventories |  | 2,408 |  | 5,644 |  | 5,063
Provisions |  | 39,366 |  | 53,290 |  | 47,404
Other |  | 34,087 |  | 29,369 |  | 16,653
Subtotal, net assets |  | 100,595 |  | 109,135 |  | 84,504
Net deferred Liabilities |  | (463,827) |  | (404,398) |  | (388,912)
Schedule of movement in deferred tax assets and liabilities |
|  | Thousands of Euros
Deferred tax assets and liabilities |  | 31/12/2019 |  | 31/12/2018 |  | 31/12/2017
Balance at 1 January |  | (291,859) |  | (322,755) |  | (533,427)
Movements during the year |  | (58,275) |  | 21,189 |  | 149,444
Movements in equity during the year |  | — |  | — |  | —
Business combination (note 3) |  | — |  | 21,328 |  | 16,736
Translation differences |  | 9,331 |  | (11,621) |  | 44,492
Balance at 31 December |  | (340,803) |  | (291,859) |  | (322,755)
Schedule of details about deferred tax assets and liabilities by jurisdiction | The detail of deferred tax assets and liabilities by jurisdiction at 31 December 2019 is as follow:
|  | USA |  | Spain |  | Other |  | Total
|  | 31/12/2019 |  | 31/12/2019 |  | 31/12/2019 |  | 31/12/2019
Net deferred tax |  | (392,040) |  | (35,117) |  | (35,921) |  | (463,078)
Tax credit rigths |  | 54,340 |  | 5,162 |  | 1,297 |  | 60,799
Tax loss carryforwards |  | — |  | 61,476 |  | — |  | 61,476
|  | (337,700) |  | 31,521 |  | (34,624) |  | (340,803)
The detail of deferred tax assets and liabilities by jurisdiction at 31 December 2018 is as follow:
|  | USA |  | Spain |  | Other |  | Total
|  | 31/12/2018 |  | 31/12/2018 |  | 31/12/2018 |  | 31/12/2018
Net deferred tax |  | (353,116) |  | (34,441) |  | (15,260) |  | (402,817)
Tax credit rigths |  | 46,722 |  | 5,669 |  | 1,210 |  | 53,601
Tax loss carryforwards |  | — |  | 57,357 |  | — |  | 57,357
|  | (306,394) |  | 28,585 |  | (14,050) |  | (291,859)
The detail of deferred tax assets and liabilities by jurisdiction at 31 December 2017 is as follow:
|  | USA |  | Spain |  | Other |  | Total
|  | 31/12/2017 |  | 31/12/2017 |  | 31/12/2017 |  | 31/12/2017
Net deferred tax |  | (325,550) |  | (32,396) |  | (35,840) |  | (393,786)
Tax credit rigths |  | 15,385 |  | 5,759 |  | 420 |  | 21,564
Tax loss carryforwards |  | — |  | 49,467 |  | — |  | 49,467
|  | (310,165) |  | 22,830 |  | (35,420) |  | (322,755)

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