XML 223 R198.htm IDEA: XBRL DOCUMENT
v3.21.1

Tax situation - Income tax provision (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure Of Income Tax Explanatory |  |  |
Current income tax expense | $ 9,924 | $ 11,911 | $ 16,882
Deferred tax expense (income) | 15,506 | (37,501) | 9,997
Income tax expense (benefit) | 25,430 | (25,590) | 26,879
Minera Yanacocha SRL and subsidiary [Member] |  |  |
Disclosure Of Income Tax Explanatory |  |  |
Current Peruvian tax returns | 51,197 | 42,978 | 12,701
Royalties and mining taxes | 5,065 | 11,444 | 8,888
Income tax from prior years (refunds)/payments | (1,712) | 8,459 | 8,269
Other taxes | 1,363 | 993 | 510
Income tax prior years refunds | (2,895) | (3,002) | 0
Fines from prior years | 0 | 4,056 | 0
Current income tax expense | 53,018 | 64,928 | 30,368
Deferred tax expense (income) | 0 | 0 | (1,071)
Income tax expense (benefit) | $ 53,018 | $ 64,928 | $ 29,297

X
- Definition The amount of current Peruvian tax returns during the reporting period. + References No definition available. + Details
Name: | bvn_CurrentPeruvianTaxReturns
Namespace Prefix: | bvn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax situation + References No definition available. + Details
Name: | bvn_DisclosureOfIncomeTaxExplanatoryLineItems
Namespace Prefix: | bvn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of fines from prior years + References No definition available. + Details
Name: | bvn_FinesFromPriorYear
Namespace Prefix: | bvn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount income tax prior years refunds during the year. + References No definition available. + Details
Name: | bvn_IncomeTaxPriorYearsRefunds
Namespace Prefix: | bvn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other taxes during the reporting period. + References No definition available. + Details
Name: | bvn_OtherTaxes
Namespace Prefix: | bvn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of royalties and mining taxes during the reporting period. + References No definition available. + Details
Name: | bvn_RoyaltiesAndMiningTaxes
Namespace Prefix: | bvn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments of tax expense (income) recognised in the period for current tax of prior periods. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 80 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_80_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 80 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_80_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CurrentTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2020-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2020-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23_h&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_79&doctype=Standard -URIDate 2020-01-01 Reference 4: 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 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_82_d&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=bvn_MineraYanacochaSrlAndSubsidiaryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |