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v3.23.1

Tax situation (Details) |  |  |  |  | 1 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jan. 05, 2021 installment | Jan. 01, 2017 | Jun. 23, 2004 | Jan. 01, 2004 | Mar. 31, 2021 | Mar. 31, 2020 | Jul. 17, 2012 | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2018 | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2022 PEN (S/) | Nov. 30, 2022 USD ($) | Nov. 30, 2022 PEN (S/) | Dec. 31, 2021 PEN (S/) | Dec. 31, 2020 PEN (S/)
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Refunds provision |  |  |  |  |  |  |  | $ 16,600,000 | $ 9,700,000 |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  | 29.50% |  |  |  |  |  | 32.00% | 32.00% | 32.00% |  |  |  |  |  |  |  |  |
Income Tax Rate Applicable To Dividends |  |  |  |  |  |  |  | 5.00% |  |  |  |  |  |  |  |  |  |  |
Applicable Tax Rate With Respect To Results Obtained |  |  |  |  |  |  |  |  |  |  |  | 6.80% | 6.80% | 4.10% |  |  |  |  |
Unused tax losses for which deferred tax asset recognised |  |  |  |  |  |  |  | $ 859,781,000 | $ 781,480,000 |  |  |  |  |  | S/ 3,281,909,000 |  |  | S/ 3,124,358,000 |
Mining royalties. |  |  |  |  |  |  |  | 17,733,000 | 12,974,000 | $ 11,749,000 |  |  |  |  |  |  |  |  |
Term of agreement of guarantees and measures to promote investments |  |  |  |  |  |  | 15 years |  |  |  |  |  |  |  |  |  |  |  |
Current tax expense (income) |  |  |  |  |  |  |  | 15,633,000 | 20,375,000 | 9,924,000 |  |  |  |  |  |  |  |  |
Current tax expense income relating to special mining tax |  |  |  |  |  |  |  | 44,100,000 | 70,300,000 | 17,300,000 |  |  |  |  |  |  |  |  |
Current tax expense income relating to mining royalties |  |  |  |  |  |  |  | 44,200,000 | 74,600,000 | 14,900,000 |  |  |  |  |  |  |  |  |
Current tax expense income relating to statutory retirement fund |  |  |  |  |  |  |  | 6,400,000 | 8,800,000 | 2,600,000 |  |  |  |  |  |  |  |  |
Deferred tax expense (income) |  |  |  |  |  |  |  | (15,592,000) | (44,046,000) | 15,506,000 |  |  |  |  |  |  |  |  |
Tax expense (income), continuing operations |  |  |  |  |  |  |  | $ 41,000 | $ (23,671,000) | $ 25,430,000 |  |  |  |  |  |  |  |  |
Construction work in progress (as a percent) |  |  |  |  |  |  |  | 80.00% |  |  |  |  |  |  |  |  |  |  |
Presumed percentage of construction in progress for tax payers |  |  |  |  |  |  |  | 80.00% |  |  |  |  |  |  |  |  |  |  |
Data processing equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Annual percentage of taxable income for depreciation |  |  |  |  |  |  |  | 50.00% |  |  |  |  |  |  |  |  |  |  |
Machinery and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Annual percentage of taxable income for depreciation |  |  |  |  |  |  |  | 20.00% |  |  |  |  |  |  |  |  |  |  |
Land transport vehicle |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Annual percentage of taxable income for depreciation |  |  |  |  |  |  |  | 33.30% |  |  |  |  |  |  |  |  |  |  |
Hybrid or electric land transport vehicle |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Annual percentage of taxable income for depreciation |  |  |  |  |  |  |  | 50.00% |  |  |  |  |  |  |  |  |  |  |
SUNAT. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number Of Equal Monthly Payments | installment | 66 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Declared tax deductions not recognized |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 4,350,000 | S/ 16,618,000 |  |
Changes in tax rates or tax laws enacted or announced [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable Tax Rate With Respect To Results Obtained |  |  |  |  |  |  |  |  |  |  | 5.00% |  |  |  |  |  |  |  |
Sociedad Minera Cerro Verde S.A.A. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  | 32.00% | 32.00% | 32.00% |  |  |  |  |  |  |  |  |
Current Income Tax Payable |  |  |  |  |  |  |  | $ 445,100,000 | $ 704,500,000 |  |  |  |  |  |  |  |  |  |
Deferred tax expense (income) recognised in profit or loss |  |  |  |  |  |  |  | 63,400,000 | 31,200,000 | $ 26,300,000 |  |  |  |  |  |  |  |  |
Amount Paid For Disputed Tax Assessments |  |  |  |  |  |  |  | 741,300,000 |  | 741,300,000 |  |  |  |  |  |  |  |  |
Reserve applied against payments for disputed tax assessments |  |  |  |  |  |  |  | 408,000,000.0 |  |  |  |  |  |  |  |  |  |  |
Net receivable from disputed tax assessments included in Other non-financial assets, non-current |  |  |  |  |  |  |  | 333,300,000 | 246,200,000 |  |  |  |  |  |  |  |  |  |
Other non-current receivables |  |  |  |  |  |  |  | 333,338,000 | 246,151,000 |  |  |  |  |  |  |  |  |  |
Current tax expense (income) |  |  |  |  |  |  |  | 445,078,000 | 704,455,000 | 236,926,000 |  |  |  |  |  |  |  |  |
Deferred tax expense (income) |  |  |  |  |  |  |  | 62,718,000 | 30,864,000 | 25,962,000 |  |  |  |  |  |  |  |  |
Tax expense (income), continuing operations |  |  |  |  |  |  |  | 508,547,000 | 735,703,000 | 236,926,000 |  |  |  |  |  |  |  |  |
Current income tax expense |  |  |  |  |  |  |  |  |  | 210,600,000 |  |  |  |  |  |  |  |  |
Declared tax deductions not recognized |  |  |  |  |  |  |  | $ 16,635,000 | $ 9,700,000 |  |  |  |  |  |  |  |  |  |
Sociedad Minera Cerro Verde S.A.A. | December 2006 to December 2013 | SUNAT. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax payment based on estimated due |  |  |  |  |  |  |  |  |  | $ 791,900,000 |  |  |  |  |  |  |  |  | S/ 2,900,000
Peruvian government [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  | 32.00% |  |  |  |  |  |  |  |  |  |  |
Minimum |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Royalty rate on revenue |  |  | 1.00% | 1.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Minimum | SUNAT. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate in national currency |  |  |  |  | 0.90% | 1.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate in foreign currency |  |  |  |  |  | 0.50% |  |  |  |  |  |  |  |  |  |  |  |  |
Return of interest rate on national currency |  |  |  |  |  | 0.42% |  |  |  |  |  |  |  |  |  |  |  |  |
Return of interest rate on foreign currency |  |  |  |  |  | 0.25% |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate on withholding tax |  |  |  |  |  | 1.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Royalty rate on revenue |  |  | 3.00% | 12.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mining tax rate on operating profit |  |  | 1.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum | SUNAT. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure Of Income Tax Explanatory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate in national currency |  |  |  |  | 1.00% | 1.20% |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate in foreign currency |  |  |  |  |  | 0.60% |  |  |  |  |  |  |  |  |  |  |  |  |
Return of interest rate on national currency |  |  |  |  |  | 0.50% |  |  |  |  |  |  |  |  |  |  |  |  |
Return of interest rate on foreign currency |  |  |  |  |  | 0.30% |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate on withholding tax |  |  |  |  |  | 1.20% |  |  |  |  |  |  |  |  |  |  |  |  |

X
- Definition The amount disputed tax assessments paid. + References No definition available. + Details
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- Definition Annual Percentage of Taxable Income for Depreciation. + References No definition available. + Details
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- Definition The applicable tax rate with respect to results obtained. + References No definition available. + Details
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- Definition Amount of current income tax expense for royalties, mining tax and SRF. + References No definition available. + Details
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- Definition Amount of income tax payable. + References No definition available. + Details
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- Definition The amount of current tax expense (income) relating to mining royalties. + References No definition available. + Details
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- Definition The amount of current tax expense (income) relating to special mining tax. + References No definition available. + Details
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- Definition The amount of current tax expense (income) relating to statutory retirement fund. + References No definition available. + Details
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- Definition The income tax rate applicable to dividends. + References No definition available. + Details
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- Definition The rate of change in foreign currency. + References No definition available. + Details
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- Definition The percentage on Interest Rate In National Currency. + References No definition available. + Details
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- Definition The percentage of interest rate on withholding tax. + References No definition available. + Details
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- Definition Royalty expense incurred and are directly related to goods produced and sold and services rendered during the reporting period. + References No definition available. + Details
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- Definition The percentage of mining tax rate applied on operating profit to be payable on a quarterly basis. + References No definition available. + Details
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- Definition The net amount of receivables from disputed tax assessments. + References No definition available. + Details
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- Definition Represents number of equal monthly payments. + References No definition available. + Details
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- Definition Represents the percentage of construction work in progress. + References No definition available. + Details
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- Definition Presumed Percentage of Construction in Progress for Tax Payers. + References No definition available. + Details
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- Definition The amount of reserves applied by the company against payments for disputed tax assessments. + References No definition available. + Details
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- Definition The percentage of Return Of Interest Rate On Foreign Currency. + References No definition available. + Details
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- Definition The percentage of Return Of Interest Rate On National Currency. + References No definition available. + Details
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- Definition The percentage of royalty payable based on quarterly net sales and operating profit. + References No definition available. + Details
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- Definition The amount of tax payment based on estimated due. + References No definition available. + Details
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- Definition The term of agreement of guarantees and measures to promote investments. + References No definition available. + Details
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- Definition The amount of unused tax losses for which deferred tax asset is recognised in the statement of financial position. + References No definition available. + Details
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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 80 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_80_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_e&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
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