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Taxation (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

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