XML 156 R140.htm IDEA: XBRL DOCUMENT v3.25.1

Income Tax - Summary of Breakdown of Deferred Tax (Detail) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Breakdown of deferred tax [line Items]
Total deferred tax assets	$ 998	$ 2,130	$ 510
Total deferred tax liabilities	(758)	(3,354)	(2,226)
Total Net deferred tax	240	(1,224)	(1,716)
Provisions and Other Non Deductible Liabilities [member]
Breakdown of deferred tax [line Items]
Total deferred tax assets	202	113	154
Miscellaneous Deferred Tax Assets [member]
Breakdown of deferred tax [line Items]
Total deferred tax assets	1	1	1
Property plant and equipment and Assets held for sale [Member]
Breakdown of deferred tax [line Items]
Total deferred tax assets	524
Tax Losses Carryforward and Other Tax Credits [member]
Breakdown of deferred tax [line Items]
Total deferred tax assets	13	1,782	167
Adjustment For Tax Inflation [member]
Breakdown of deferred tax [line Items]
Total deferred tax liabilities	(271)	(1,078)	(965)
Lease liabilities [member]
Breakdown of deferred tax [line Items]
Total deferred tax assets	258	234	188
Right-of-use assets [Member]
Breakdown of deferred tax [line Items]
Total deferred tax liabilities	(247)	(221)	(180)
Property, plant and equipment, Intangible assets and Inventories [Member]
Breakdown of deferred tax [line Items]
Total deferred tax liabilities	(224)	(2,017)	(1,028)
Miscellaneous Deferred Tax Liabilities [member]
Breakdown of deferred tax [line Items]
Total deferred tax liabilities	$ (16)	$ (38)	$ (53)

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 2024-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2024-03-27

+ 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 2024-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2024-03-27

+ 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 2024-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2024-03-27

+ 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=ypf_PropertyPlantAndEquipmentAndAssetsHeldForSaleMember
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_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ypf_TemporaryDifferenceRelatingToLeaseLiabilitesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ypf_TemporaryDifferenceRelatingToRightOfUseAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ypf_PropertyPlantAndEquipmentIntangibleAssetsAndInventoriesMember
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: