XML 38 R18.htm IDEA: XBRL DOCUMENT
v3.25.1

TAXES AND CONTRIBUTIONS | 12 Months Ended
--- | ---
Dec. 31, 2024
TAXES AND CONTRIBUTIONS |
TAXES AND CONTRIBUTIONS | NOTE 12 – TAXES AND CONTRIBUTIONS ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2024 |  | 12/31/2023
​ |  | Current assets |  | Current liabilities
IRPJ |  | 1,194,549 |  | 2,158,272 |  | 26,475 |  | 21,278
CSLL |  | 719,676 |  | 773,986 |  | 10,133 |  | 8,397
IRRF/CSRF |  | 607,620 |  | 1,172,390 |  | 148,513 |  | 225,933
PIS/COFINS |  | 68,572 |  | 20,033 |  | 707,786 |  | 583,967
INSS/FGTS |  | 8,244 |  | — |  | 85,876 |  | 65,600
PAES/REFIS |  | — |  | — |  | 69,492 |  | 36,586
ICMS | ​ | 171,428 | ​ | 68,691 | ​ | 39,801 | ​ | 45,034
ISS | ​ | 3,504 | ​ | — | ​ | 18,810 | ​ | 22,185
Others |  | 57,821 |  | 13,855 |  | 39,283 |  | 13,582
​ |  | 2,831,414 |  | 4,207,227 |  | 1,146,169 |  | 1,022,562
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Non-current asset |  | Non-current liability
PIS/COFINS |  | 233,416 |  | 201,951 |  | 250,153 |  | 431,797
IRRF |  | 2,351,320 |  | 822,196 |  | 32,766 |  | —
ICMS |  | 125,901 |  | 106,585 |  | — |  | —
PAES/REFIS |  | — |  | — |  | 89,569 |  | 142,984
Others |  | 4,808 |  | 22,884 |  | — |  | —
​ |  | 2,715,445 |  | 1,153,616 |  | 372,488 |  | 574,781
​ ​ 12.1 Uncertainty over income tax treatments ​
● | Tax assessement - Calculation of IRPJ and CSLL (Eletrobras)
​ This is an annulment action brought by the incorporated company Furnas against the National Treasury, to discuss the collection resulting in a tax assessement issued due to alleged irregularities in the calculation of IRPJ and CSLL, in which the reversal of the actuarial liability of Fundação Real Grandeza - FRG was excluded from the Actual Profit Method. Since it is an actuarial surplus, the amount was excluded from the calculation basis and offered for taxation as it is realized. The Federal Government filed a Tax Enforcement to collect the debt, suspended until the Annulment Action becomes final and binding, which has a favorable Judgment on the merits handed down by the TRF - Federal Regional Courts of the 2nd Region, published on December 19, 2024. The total amount in dispute is R$2,060,752, on December 31, 2024 (R$1,976,858, on December 31, 2023). The Company assesses that it is more likely than not that the treatments adopted will be accepted in highest court level. ​
● | IRPJ and CSLL tax recovery suit – renewal of concessions (CGT Eletrosul)
​ This is a declaratory action to collect income tax and social contribution on compensation received due to the renewal of concessions, as per provisional measure 579/2012, converted into Law No. 12,783/2013, relating to the acquired company Eletrosul Centrais Elétricas S/A. As of December 31, 2024, the action has an unfavorable judgment on the merits handed down by the TRF of the 4th Region, pending judgment of Special Appeal. The total amount in dispute is R$836,218 (R$733,906, as of December 31, 2023). The Company assesses that it is more likely than not that the treatments adopted will be accepted in the judicial sphere. ​ 12.2 Tax reform ​ In December 2023, the final text of the Proposed Amendment to the Constitution no. 45/19 was approved, that alters the form of taxation on goods and services (Tax Reform or Reform). Considering the lack of regulation of that first stage of the Reform, it is not yet possible to measure the definitive impacts of the new taxes set up on the Company. The principal discussions revolve around the gradual reduction of tax incentives, the adaptation to the new accessory obligations, the impacts on prices of power contracts (economic-financial equilibrium) and the questions relating to the tax burden during and after the transition period.

X
- References No definition available. + Details
Name: | ebr_DisclosureOfTaxesAndContributionsAbstract
Namespace Prefix: | ebr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for taxes and contributions. + References No definition available. + Details
Name: | ebr_DisclosureOfTaxesAndContributionsExplanatoryTextBlock
Namespace Prefix: | ebr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration