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INCOME TAX AND SOCIAL CONTRIBUTION | 12 Months Ended
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Dec. 31, 2024
INCOME TAX AND SOCIAL CONTRIBUTION |
INCOME TAX AND SOCIAL CONTRIBUTION | NOTE 13– INCOME TAX AND SOCIAL CONTRIBUTION ​ 13.1 - Composition of deferred income tax and social contribution ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2024 |  | 12/31/2023
Tax differences through income | ​ | ​ | ​ | ​
Tax credit without tax losses and negative basis | ​ | 9,429,496 | ​ | 6,052,988
Provision for litigation² | ​ | 3,835,152 |  | 2,157,555
Estimated loss in credits | ​ | 782,071 |  | 1,313,871
Operational provisions | ​ | 605,068 |  | 270,435
Impairment | ​ | 178,506 |  | 1,180,814
Contractual asset² | ​ | (12,748,145) |  | (9,810,154)
Renegotiation of hydrological risk | ​ | (828,508) |  | (580,402)
Accelerated depreciation | ​ | (301,060) |  | (304,495)
Others | ​ | 356,722 | ​ | 419,960
Tax differences through other comprehensive income | ​ | ​ | ​ | ​
Tax credits without actuarial losses | ​ | 468,678 | ​ | 743,519
Financial instruments at fair value | ​ | (391,990) | ​ | (440,834)
​ | ​ | 1,385,990 | ​ | 1,003,257
Tax credits¹ | ​ | ​ | ​ | ​
Income tax | ​ | 11,014,760 | ​ | 5,077,818
Social contribution | ​ | 4,801,139 | ​ | 1,647,269
Tax debts | ​ | ​ | ​ | ​
Income tax | ​ | (9,534,459) | ​ | (3,931,590)
Social contribution | ​ | (4,895,450) | ​ | (1,790,240)
​ | ​ | 1,385,990 | ​ | 1,003,257
¹ Deferred Income Tax and Social Security Contribution Tax Assets and Liabilities are presented in the Balance Sheet offset by a taxable entity. ​ ² Due to the merge of Furnas (see note 2.1). ​ The amounts recognized in the financial statements are the result of our best estimate of future taxable income, and the basis of the amount recorded is formed by the temporary differences, tax losses and negative social contribution bases of each entity, whose expected realization in a future fiscal year is: ​
​ | ​ | ​
2026 |  | 400,108
2027 |  | 530,429
2028 |  | 370,225
2029 |  | 441,814
2030 |  | 455,169
After 2030 |  | (811,755)
​ |  | 1,385,990
​ ​ 13.2 - Reconciliation of income tax and social contribution expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Operating income before taxes | ​ | 10,620,784 |  | 1,396,363 | ​ | 3,347,210
​ | ​ | ​ | ​ | ​ | ​ | ​
IRPJ and CSLL calculated at nominal rates |  | (3,611,067) | ​ | (474,763) | ​ | (1,138,051)
​ |  | ​ | ​ | ​ | ​ | ​
Effects of additions and deletions: |  | ​ | ​ | ​ | ​ | ​
Equity equivalence |  | 10,168 | ​ | 515,523 | ​ | 805,724
Revenue from Dividends/JCP | ​ | — | ​ | — | ​ | (314,694)
Tax losses offset |  | 97,002 | ​ | — | ​ | —
Tax incentives |  | 402,828 | ​ | 290,574 | ​ | 152,059
Unrecognized/reversed deferred taxes |  | (623,082) | ​ | 93,800 | ​ | (2,885,746)
Deferral Tax* | ​ | 656,515 | ​ | (663,640) | ​ | 2,436,383
Other permanent additions and deletions | ​ | 203,890 | ​ | 893,556 | ​ | 625,364
Total (debit) / credit of IRPJ and CSLL of transactions | ​ | (2,863,746) | ​ | 655,050 | ​ | (318,961)
​ | ​ | ​ | ​ | ​ | ​ | ​
Effective tax rate (%) of transactions | ​ | 26.96 | ​ | — | ​ | 9.53
​ | ​ | ​ | ​ | ​ | ​ | ​
Constitution/reversal of tax credits | ​ | 2,623,716 | ​ | 2,343,448 | ​ | (376,652)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total (debit) / credit of IRPJ and CSLL | ​ | (240,030) | ​ | 2,998,498 | ​ | (695,613)
*The movement includes, substantially, the effect between income tax nominal rate and subsidiaries’ income tax rate. ​ After the merge of Furnas in June 2024, Eletrobras re-estimated its taxable profits, which allowed the recognition of R$3,208,795 this year. As it does not yet have a prospect of future taxable profit that allows the recognition of the full amount of deferred tax credits from tax losses and negative social contribution basis, the company holds R$2,473,909 not recorded in the financial statements on December 31, 2024 (R$4,531,938 on December 31, 2023). ​ 13.3 - Deferred tax assets on unrecognized temporary differences ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Deferred tax assets | ​ | ​ | ​ | ​
Provisions for litigation | ​ | 4,161,912 | ​ | 6,817,900
Estimated credit losses | ​ | 2,229,934 | ​ | 1,601,221
Impairment | ​ | 557,545 | ​ | —
Provisions for fair value derivatives | ​ | 433,647 | ​ | 205,708
Actuarial provisions | ​ | 343,807 | ​ | 244,336
Operational provisions | ​ | 142,021 | ​ | —
Passive exchange rate variations |  | 67,044 | ​ | 127,256
Others | ​ | 1,496,574 | ​ | 441,729
​ |  | 9,432,484 | ​ | 9,438,150
​ Accounting Policy Income tax and social contribution, calculated on adjusted profit for tax purposes, are recognized in the statement of income, divided into current and deferred, in the period in which the corresponding result (profit or loss) occurs. Income tax and social contribution, related to other comprehensive income, are recognized directly in net equity, without being transferred to the income statement for the year, and presented in the statement of comprehensive income. ​
| ● | Current IRPJ and CSLL
​ Current taxes are recorded as an expense in the income statement for the period in which taxable income is determined, applying the rates in force to the calculation base adjusted in accordance with the tax regime. Taxable income is the amount of income subject to taxation, calculated by adjusting accounting income to include or exclude certain items of income and expense that are treated differently for tax purposes. Current income tax and social contribution are presented on a net basis, by contributing entity, when there is a legally enforceable right to offset the recognized amounts and the intention to settle on a net basis. ​
| ● | Deferred IRPJ and CSLL
​ The result with deferred income tax and social contribution represents the tax result originating from (i) revenues and expenses that, due to tax rules, cannot be considered in the calculation basis for the payment of income tax and social contribution in the calculation of the fiscal year, but which may be used in subsequent fiscal years (temporary differences), and (ii) any loss for the fiscal year. ​ Credits recognized in the result, related to deferred income tax and social contribution, originating from temporary differences or possible losses, are recognized in assets according to the projection of future taxable profit and the use of temporary differences. 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. ​ Estimates and critical judgments ​ To maintain deferred tax assets resulting from accumulated tax losses and temporary differences, the Company projects its future results considering macroeconomic assumptions, the operational structure and its strategic planning.

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