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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Reconciliation of Income Tax Expense to Profit (Loss) | The following is a reconciliation of income tax expense to profit (loss) for the year, calculated by applying the combined Brazilian statutory rates at 34% for the years ended December 31, 2019, 2018 and 2017:
|  | 2019 |  |  | 2018 |  |  | 2017 |
Profit (loss) before income taxes |  |  | 1,090,655 |  |  |  | 442,339 |  |  |  | (95,665 | )
Brazilian statutory rate |  |  | 34 | % |  |  | 34 | % |  |  | 34 | %
Tax (expense) benefit at the statutory rate |  |  | (370,823 | ) |  |  | (150,395 | ) |  |  | 32,526 |
Additions (exclusions): |  |  |  |  |  |  |  |  |
Gain from entities not subject to the payment of income taxes |  |  | 47,782 |  |  |  | (3,283 | ) |  |  | (37,098 | )
Interest on capital |  |  | 10,102 |  |  |  | — |  |  |  | — |
Other permanent differences |  |  | 6,039 |  |  |  | (2,871 | ) |  |  | (3,805 | )
Equity pickup on associates |  |  | (275 | ) |  |  | 169 |  |  |  | 105 |
Unrecorded deferred taxes |  |  | (2,030 | ) |  |  | (652 | ) |  |  | (1,332 | )
Use of tax losses previously unrecorded |  |  | 5,163 |  |  |  | 2,689 |  |  |  | 218 |
Unrealized gain on previously held interest on acquisition |  |  | — |  |  |  | 7,290 |  |  |  | — |
Tax incentives (i) |  |  | 5,666 |  |  |  | 3,300 |  |  |  | — |
Research and development tax benefit |  |  | 8,188 |  |  |  | 4,026 |  |  |  | — |
Other tax incentives |  |  | 3,728 |  |  |  | 2,615 |  |  |  | 82 |
Total income tax and social contribution (expense) gain |  |  | (286,460 | ) |  |  | (137,112 | ) |  |  | (9,304 | )
Effective tax rate |  |  | 26 | % |  |  | 31 | % |  |  | (10 | )%
Current income tax and social contribution |  |  | (217,228 | ) |  |  | (154,882 | ) |  |  | (5,682 | )
Deferred income tax and social contribution |  |  | (69,232 | ) |  |  | 17,770 |  |  |  | (3,622 | )
Total income tax and social contribution (expense) gain |  |  | (286,460 | ) |  |  | (137,112 | ) |  |  | (9,304 | )
(i) | Incentives to cultural and artistic activities (“Rouanet Law”), sports, child and adolescent rights fund and fund for the elderly.
Schedule of Net Changes in Deferred Income Taxes | Net changes in deferred income taxes relate to the following:
|  | 2019 |  |  | 2018 |
Beginning balance before adoption of new accounting standard |  |  | 182,445 |  |  |  | 145,966 |
Adoption of new accounting standard |  |  | — |  |  |  | 24,362 |
Beginning balance after adoption of new accounting standard |  |  | 182,445 |  |  |  | 170,328 |
Losses available for offsetting against future taxable income |  |  | (46,177 | ) |  |  | (8,328 | )
Tax credit carryforward |  |  | (2,720 | ) |  |  | 18,762 |
Tax deductible goodwill on non-controlling interest |  |  | 61,127 |  |  |  | — |
Temporary differences under FIDC |  |  | (27,806 | ) |  |  | (16,095 | )
Share-based compensation |  |  | 6,354 |  |  |  | 16,103 |
Deferred income taxes arising from business combinations |  |  | 5,890 |  |  |  | (8,672 | )
Technological innovation benefit |  |  | (6,385 | ) |  |  | (3,079 | )
Changes in FVOCI |  |  | 7,758 |  |  |  | 7,198 |
Others |  |  | 1,608 |  |  |  | 6,228 |
Final balance |  |  | 182,094 |  |  |  | 182,445 |
Deferred tax assets on tax losses |  |  | 124,530 |  |  |  | 174,380 |
Tax deductible goodwill on non-controlling interest |  |  | 61,127 |  |  |  | — |
Assets at FVOCI |  |  | 39,060 |  |  |  | 31,302 |
Tax credit carryforward |  |  | 34,932 |  |  |  | 37,652 |
Share-based compensation |  |  | 26,158 |  |  |  | 19,804 |
Temporary differences under FIDC |  |  | (68,099 | ) |  |  | (40,293 | )
Deferred income taxes arising from business combinations |  |  | (30,961 | ) |  |  | (36,851 | )
Technological innovation benefit |  |  | (9,464 | ) |  |  | (3,079 | )
Others |  |  | 4,811 |  |  |  | (470 | )
Deferred tax, net |  |  | 182,094 |  |  |  | 182,445 |

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