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DEFERRED INCOME TAX (Changes in Deferred Tax Assets and Liabilities) (Details) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 USD ($) | Dec. 31, 2022 USD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax liability, beginning balance |  | $ (25,471)
Deferred tax assets, beginning balance | $ 37,495 |
Translation differences | (4,373) | 330
Acquisition of business (note 3) | 1,327,232 | 0
Credits (Charges) directly to OCI | (48,854) | (18,056)
Recognition of previously unrecognized tax losses | 128,634 | 0
Income statement credit (charge) | 102,431 | 80,692
Deferred tax assets, ending balance | 1,542,565 | 37,495
Deferred tax assets recognized on unused tax losses |  | 17,400
Unused tax credits for which no deferred tax asset recognised |  | 202,000
Unused tax losses for which no deferred tax asset recognised |  | 879,000
Deferred tax assets recognized on unused tax losses |  | 17,400
Unused tax credits for which no deferred tax asset recognised |  | 202,000
Unused tax losses for which no deferred tax asset recognised |  | 879,000
Usinas Siderúrgicas de Minas Gerais S.A. |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unused tax credits for which no deferred tax asset recognised | 14,200 |
Unused tax losses for which no deferred tax asset recognised | 357,400 |
Unused tax credits for which no deferred tax asset recognised | 14,200 |
Unused tax losses for which no deferred tax asset recognised | 357,400 |
Ternium Brasil Ltda. |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unused tax losses for which no deferred tax asset recognised | 889,400 |
Unused tax losses for which no deferred tax asset recognised | 889,400 |
Ternium Brasil Ltda. And Usinas Siderúrgicas de Minas Gerais S.A. |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets recognized on unused tax losses | 383,000 |
Deferred tax assets recognized on unused tax losses | 383,000 |
Ternium S.A. |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unused tax losses for which no deferred tax asset recognised | $ 30,100 | 2,100,000
Unused tax losses generated from prior period | 0.92 |
Unused tax losses for which no deferred tax asset recognised | $ 30,100 | 2,100,000
Ternium Investments S.à r.l. |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unused tax losses for which no deferred tax asset recognised | $ 900 | 2,600,000
Unused tax losses generated from prior period | 0.98 |
Unused tax losses for which no deferred tax asset recognised | $ 900 | 2,600,000
Property, plant and equipment |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax liability, beginning balance | (200,556) | (353,420)
Translation differences | (2,360) | 0
Acquisition of business (note 3) | 412,320 | 0
Credits (Charges) directly to OCI | 0 | 0
Recognition of previously unrecognized tax losses | 0 | 0
Income statement credit (charge) | 114,134 | 152,864
Deferred tax liability, ending balance |  | (200,556)
Deferred tax assets, ending balance | 323,538 |
Inventories |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax liability, beginning balance | (69,594) |
Deferred tax assets, beginning balance |  | 49,437
Translation differences | (903) | 0
Acquisition of business (note 3) | 116,290 | 0
Credits (Charges) directly to OCI | 0 | 0
Recognition of previously unrecognized tax losses | 0 | 0
Income statement credit (charge) | (27,962) | (119,031)
Deferred tax liability, ending balance |  | (69,594)
Deferred tax assets, ending balance | 17,831 |
Intangible assets |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax liability, beginning balance | (22,923) | (26,323)
Translation differences | (683) | 0
Acquisition of business (note 3) | 143,033 | 0
Credits (Charges) directly to OCI | 0 | 0
Recognition of previously unrecognized tax losses | 0 | 0
Income statement credit (charge) | 14,901 | 3,400
Deferred tax liability, ending balance |  | (22,923)
Deferred tax assets, ending balance | 134,328 |
Provisions |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets, beginning balance | 98,999 | 82,139
Translation differences | (698) | 0
Acquisition of business (note 3) | 255,529 | 0
Credits (Charges) directly to OCI | 0 | 0
Recognition of previously unrecognized tax losses | 0 | 0
Income statement credit (charge) | 267 | 16,860
Deferred tax assets, ending balance | 354,097 | 98,999
Trade receivables |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets, beginning balance | 15,515 | 35,144
Translation differences | 0 | 0
Acquisition of business (note 3) | 28,510 | 0
Credits (Charges) directly to OCI | 0 | 0
Recognition of previously unrecognized tax losses | 0 | 0
Income statement credit (charge) | (1,351) | (19,629)
Deferred tax assets, ending balance | 42,674 | 15,515
Tax losses |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets, beginning balance | 17,400 | 3,578
Translation differences | 4,901 | 0
Acquisition of business (note 3) | 304,237 | 0
Credits (Charges) directly to OCI | 0 | 0
Recognition of previously unrecognized tax losses | 0 | 0
Income statement credit (charge) | 56,433 | 13,822
Deferred tax assets, ending balance | 382,971 | 17,400
Other |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets, beginning balance | 198,654 | 183,975
Translation differences | (4,630) | 330
Acquisition of business (note 3) | 67,313 | 0
Credits (Charges) directly to OCI | (48,854) | (18,056)
Recognition of previously unrecognized tax losses | 128,634 | 0
Income statement credit (charge) | (53,991) | 32,406
Deferred tax assets, ending balance | $ 287,126 | $ 198,654

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