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INCOME TAX AND SOCIAL CONTRIBUTION | 12 Months Ended
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Dec. 31, 2023
INCOME TAX AND SOCIAL CONTRIBUTION |
INCOME TAX AND SOCIAL CONTRIBUTION | NOTE 13– INCOME TAX AND SOCIAL CONTRIBUTION ​ 13.1 - Current income and social contribution taxes ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Current assets |  |  |  |
Current Income Tax |  | 1,477,527 |  | 1,096,658
Current Social Contribution |  | 693,814 |  | 391,246
Negative Balance IRPJ |  | 680,745 |  | 192,149
Negative Balance CSLL |  | 80,172 |  | 69,172
​ |  | 2,932,258 |  | 1,749,225
Current liabilities |  |  |  |
Current Income Tax |  | 21,278 |  | —
Current Social Contribution |  | 8,397 |  | —
​ |  | 29,675 |  | —
​ 13.2 - Deferred income tax and social contribution ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 |  | 12/31/2022
Non-current asset | ​ | ​ |  |
Income Tax | ​ | 5,077,818 | ​ | 2,605,645
Social Contribution | ​ | 1,647,269 | ​ | 935,517
​ | ​ | 6,725,087 |  | 3,541,162
​ | ​ | ​ | ​ | ​
Non-current liability | ​ | ​ |  | ​
Income Tax | ​ | 3,931,590 | ​ | 4,282,233
Social Contribution | ​ | 1,790,240 | ​ | 2,012,114
​ | ​ | 5,721,830 |  | 6,294,347
​ 13.3 - Composition of deferred income tax and social contribution ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
​ | ​ | ​ | ​ | ​
Deferred tax assets | ​ | ​ | ​ |
Tax losses | ​ | 6,052,988 | ​ | 3,646,840
Actuarial Liabiliites | ​ | 743,519 | ​ | 840,125
Provision for Contingencies | ​ | 2,157,555 |  | 2,128,232
Loss Credits | ​ | 1,313,871 | ​ | 1,224,987
Provisions for non-operating losses | ​ | 367,520 | ​ | 474,198
Estimated losses on investments | ​ | 31,177 | ​ | 166,027
Concession agreements | ​ | 743,636 | ​ | 447,521
Provision for Construction Cost | ​ | 831,931 | ​ | 323,040
Impairment | ​ | 1,149,637 | ​ | 737,282
Provisions for Voluntary Redundancy Program | ​ | 125,642 | ​ | 169,059
Provision for onerous contracts | ​ | 270,435 | ​ | 72,935
Others | ​ | 988,895 | ​ | 785,662
Total Assets | ​ | 14,776,806 | ​ | 11,015,908
​ | ​ | ​ | ​ | ​
Deferred Tax liabilities | ​ | ​ | ​ | ​
Contractual asset | ​ | 9,498,301 | ​ | 9,770,896
Concession agreements | ​ | 1,346,608 | ​ | 1,167,038
Renegotiation of hydrological risk | ​ | 580,402 | ​ | 873,629
Reversion of Construction Cost | ​ | 540,812 | ​ | 472,999
FVOCI Financial Instruments | ​ | 440,834 | ​ | 427,390
Accelerated depreciation | ​ | 304,495 | ​ | 293,257
Others | ​ | 1,062,096 | ​ | 763,884
Total Liabilities | ​ | 13,773,548 | ​ | 13,769,093
​ | ​ | ​ | ​ | ​
Deferred Tax liabilities | ​ | (1,003,258) | ​ | 2,753,185
​ In December 2023, after the debt restructuring of the BNDES FINEM contracts originally recorded in the subsidiary MESA that were transferred to Eletrobras holding Company, and after carrying out recoverability tests considering the future tax profits, the subsidiary MESA recognized additional deferred taxes on tax losses and on the negative bases in the value of R$2,454,135, totaling recognition in deferred assets of this indirect subsidiary in the value of R$4,521,514. For more information, see note 23. ​ The amounts recognized in the financial statements are the result of the Company’s best estimate of future taxable profits, and the basis of the recorded value is formed by the temporary differences, tax loss and negative basis of social contribution of each entity, whose expected realization is as follows: ​
​ | ​ | ​
2024 |  | 478,665
2025 |  | (753,414)
2026 |  | (624,421)
2027 |  | (560,565)
After 2027 |  | 2,462,997
​ |  | 1,003,258
​ In addition, Eletrobras (holding company) did not present a prospect of future taxable income and, thus, tax credits deferred from tax losses and negative basis of social contribution not recorded in the financial statements add up to the amount of R$3,714,444 on December 31, 2023 (R$2,714,529 on December 31, 2022). ​ The Company also has on its books temporary tax asset differences that, when realized, will potentially form deferred tax credits of tax losses and negative basis of social contribution to the amount of R$9,438,150, on December 31, 2023, whose composition is presented below: ​
​ | ​ | ​
Deferred tax assets on unrecognized temporary differences |  | 12/31/2023
Litigation provisions |  | 6,817,900
Actuarial provisions |  | 244,336
ECL |  | 1,601,221
Exchange rate liabilities |  | 127,256
Others |  | 647,436
​ |  | 9,438,150
​ 13.4 - Reconciliation of taxes recognized in the result ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 |  | 12/31/2022 | ​ | 12/31/2021
Operating Profit Before Taxes | ​ | 1,396,363 |  | 3,347,210 | ​ | 11,059,505
​ | ​ | ​ | ​ | ​ | ​ | ​
IRPJ and CSLL calculated at nominal rates |  | (474,763) | ​ | (1,138,051) | ​ | (3,760,232)
​ |  | ​ | ​ | ​ | ​ | ​
Effects of additions and exclusions: |  | ​ | ​ | ​ | ​ | ​
Deferred taxes not recognized/written off |  | 93,800 | ​ | (2,885,746) | ​ | (9,336,783)
Exchange Rate Variation |  | 48,822 | ​ | 40,131 | ​ | (136,397)
Equity pickup method |  | 515,523 | ​ | 805,724 | ​ | 722,018
Provisions |  | (710,044) | ​ | 1,727,714 | ​ | 5,721,293
Financial revenue - Contract Asset | ​ | 34,317 | ​ | 272,872 | ​ | 689,880
Revenue from Dividends/JCP | ​ | — | ​ | (314,694) | ​ | 48,435
Constitution/Reversion of Tax Credits |  | 2,343,448 | ​ | (376,652) | ​ | (887,365)
Tax Incentives (a) |  | 290,574 | ​ | 152,059 | ​ | 732,541
Donations |  | (3,046) | ​ | (20,617) | ​ | (17,830)
Renegotiation of hydrological risk | ​ | (36,735) | ​ | 395,666 | ​ | 1,317,411
Other permanent additions and exclusions | ​ | 896,602 | ​ | 645,981 | ​ | (353,613)
Total (expense)/credit of IRPJ and CSLL | ​ | 2,998,498 | ​ | (695,613) | ​ | (5,260,642)
​ (a)Tax Incentives ​ The Northeast Development Superintendency (SUDENE) and the Amazon Development Superintendency (SUDAM), through constitutive reports, recognized the right to a 75% reduction in income tax and non-refundable surcharges, calculated on the operating profit in electricity generation and transmission activities, whose benefit amount calculated until December 31, 2023, was R$313,368 (R$117,851 on December 31, 2022). The subsidiaries Chesf (SUDENE), Eletronorte and SAESA (SUDAM) are entlited to these tax benefits. ​ 13.5 - Taxes recognized in other comprehensive results ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 | ​ | 12/31/2022 |  | 12/31/2021
Deferred income tax and social contribution on actuarial gains or losses |  | (37,223) | ​ | (15,068) |  | (359,964)
Deferred income tax and social contribution on remeasurement of the fair value of financial instruments through OCI | ​ | (70,213) | ​ | 142,426 | ​ | 79,621
Income tax and social contribution recognized in other comprehensive results |  | (107,436) | ​ | 127,358 |  | (280,343)
​ Accounting Policy The result of Income Tax and Social Contribution is recognized in the income statement, divided into current and deferred, in the period of the occurrence of the result (profit or loss) to which they refer. Income Tax (IRPJ) and Social Contribution (CSLL), related to other comprehensive income, are recognized directly in shareholders’ equity, without being carried over to profit or loss for the year, and presented in the Statement of Comprehensive Income. ​ The current and deferred Income Tax and Social Contribution charges calculated based on the rates of 15%, plus a 10% surcharge on taxable income and 9% on taxable income for social contribution on net income, except for the results that have tax incentives from SUDAM and SUDENE, considering the offsetting of tax losses and negative basis of social contribution, limited to 30% of taxable income for the year. ​ Income Tax expense and current Social Contribution is calculated based on the results that can be admitted in the calculation of payment of income tax and social contribution for the year. ​ The result with deferred Income Tax and Social Contribution basically represents the tax result arising from (i) income and expenses that cannot (temporary differences), due to tax rules, be considered in the calculation basis of payment of Income Tax and Social Contribution in the calculation of the year, but which may be used in subsequent years, and (ii) any loss for the year. ​ Deferred Income Tax and Social Contribution credits (assets), arising from temporary differences or possible losses, are recognized in proportion to the probability of future taxable income and the possibility of using temporary differences. ​ When there is a legal right and the intention to compensate them, in the calculation of current taxes, deferred taxes, assets and liabilities, related to the same legal entity, are presented by the net in the balance sheet. ​ Estimates and critical judgments ​ For the maintenance of the deferred tax credits resulting from accumulated tax losses, the Company projects its future cash flows considering the macroeconomic assumptions, the operational structure and its strategic planning.

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