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v3.19.1

DEFERRED INCOME TAX ASSETS/LIABILITIES - Reconciliation of income tax expense (Details) - ARS ($) $ in Millions | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Reconciliation of income tax expense |  |  |  |  |
Pre-tax income |  |  | $ 2,698 | $ 15,375 | $ 16,561
Non-taxable items - Earnings from associates |  |  | (236) | (353) | (221)
Non-taxable items - Other |  |  | 29 | (114) | (57)
Subtotal |  |  | 2,491 | 14,908 | 16,283
Income tax expense at weighted statutory tax rate |  |  | (747) | (5,218) | (5,699)
Tax carryforward prescription |  |  |  | 33 | 31
Changes in tax rates |  |  |  | (272) | (45)
Actions for recourse |  |  | 44 |  |
Income tax on cash dividends of foreign companies |  |  | (64) |  |
Inflation effect |  |  | 3,605 | (59) | (302)
Income tax benefit (expense) |  |  | 2,838 | $ (5,516) | $ (6,015)
Income tax - Actions for recourse filed with the Tax Authority |  |  |  |  |
Amount of claim filed during 2015 and 2018 |  |  | 722 |  |
Non-current tax credit |  |  | $ 818 |  |
Argentina |  |  |  |  |
Reconciliation of income tax expense |  |  |  |  |
Weighted statutory income tax rate (*) | 25.00% | 30.00% | 30.00% | 35.00% | 35.00%
Paraguay |  |  |  |  |
Reconciliation of income tax expense |  |  |  |  |
Weighted statutory income tax rate (*) |  |  | 10.00% | 10.00% | 10.00%
Additional tax rate (as a percent) |  |  | 5.00% | 5.00% | 5.00%
Effective tax rate |  |  | 15.00% | 15.00% | 15.00%
United States of America |  |  |  |  |
Reconciliation of income tax expense |  |  |  |  |
Weighted statutory income tax rate (*) |  |  | 26.50% | 39.50% |
Effective tax rate |  |  | 26.50% | 39.50% | 39.50%

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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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + 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 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 + Details
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- 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 2018-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2018-03-01&anchor=para_35_b_viii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23_h&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_79&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_82_d&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B13_g&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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- Definition The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 80 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_80_e&doctype=Standard -URIDate 2018-03-16 + Details
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