XML 156 R134.htm IDEA: XBRL DOCUMENT
v3.21.1

Income Tax - Summary of Breakdown of Deferred Tax (Detail) - ARS ($) $ in Millions | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | --- | ---
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax assets | $ 98,931 | $ 58,724 | $ 24,765
Total deferred tax liabilities | (215,911) | (154,372) | (115,589)
Total Net deferred tax | (116,980) | (95,648) | (90,824)
Provisions and Other Non Deductible Liabilities [member] |  |  |
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax assets | 14,701 | 5,344 | 2,920
Miscellaneous Deferred Tax Assets [member] |  |  |
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax assets | 1,629 | 937 | 270
Property, plant and equipment [member] |  |  |
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax liabilities | (144,900) | (110,704) | (113,821)
Tax Losses Carryforward and Other Tax Credits [member] |  |  |
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax assets | 82,601 | 52,443 | 21,575
Adjustment For Tax Inflation [member] |  |  |
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax liabilities | (67,107) | (38,177) |
Miscellaneous Deferred Tax Liabilities [member] |  |  |
Breakdown of deferred tax [line Items] |  |  |
Total deferred tax liabilities | $ (3,904) | $ (5,491) | $ (1,768)

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_NetDeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_NetDeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Breakdown of deferred tax. + References No definition available. + Details
Name: | ypf_BreakdownOfDeferredTaxLineItems
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ypf_ProvisionsAndOtherNonDeductibleLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ypf_MiscellaneousDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ypf_TaxLossesCarryforwardAndOtherTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ypf_AdjustmentForTaxInflationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=ypf_MiscellaneousDeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |