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Income Tax - Summary of Reconciliation between the Charge to Net Income for Income Tax and the One that would Result from Applying the Prevailing Tax Rate on Net Income Before Income Tax Arising from the Consolidated Statements of Comprehensive Income (Detail) - ARS ($) $ in Millions | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Net income before income tax | $ (56,428) | $ (7,010) | $ 90,144 |
Statutory tax rate | 30.00% | 30.00% | 30.00% | 35.00%
Statutory tax rate applied to net income before income tax | $ 16,928 | $ 2,103 | $ (27,043) |
Effect of the valuation of property, plant and equipment and intangible assets measured in functional currency | (62,218) | (20,189) | (100,760) |
Exchange differences | 24,242 | 22,553 | 67,767 |
Effect of the valuation of inventories | (11,102) | (11,553) | (8,666) |
Income on investments in associates and joint ventures | 3,981 | 2,390 | 1,452 |
Effect by change of tax rate | 4,286 | 1,956 | 12,795 |
Dispute associated to cost deduction for hydrocarbon wells abandonment |  | (5,175) |  |
Interest related to the payment facility plan for the dispute associated to cost deduction for hydrocarbon wells abandonment | (657) | 1,333 |  |
Result of companies' revaluation |  |  | 3,594 |
Miscellaneous | 3,541 | 1,056 | (677) |
Income tax | $ (20,999) | $ (5,526) | $ (51,538) |

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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