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v3.22.1

Current and deferred income tax and social contribution - Reconciliation of effective tax rate (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
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Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Current and deferred income tax and social contribution |  |  |
Profit before tax | R$ (231,061) | R$ (7,023) | R$ 685
Tax average | R$ 103,977 | R$ 3,160 | R$ (247)
Tax rate | 45.00% | 45.00% | 45.00%
Interest on capital distribution | R$ 18,671 | R$ 17,978 | R$ 20,013
Non-taxable income (non-deductible expenses) net | (27,744) | 34,502 | 15,131
Tax incentives | 188 |  |
Subsidiaries not subject to Real Profit taxation | 81,957 | (17,129) | (2,637)
Others | R$ (1,055) | R$ (803) | R$ (2,548)
Effective tax rate | (76.00%) | (537.00%) | 4334.00%
Income tax benefit | R$ 175,993 | R$ 37,709 | R$ 29,686
Total deferred income tax and social contribution | 228,434 | 50,875 | 35,545
Total income tax and social contribution expenses | R$ (52,441) | R$ (13,166) | R$ (5,859)

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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2021-03-24 + Details
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