XML 101 R79.htm IDEA: XBRL DOCUMENT v3.19.1
SIGNIFICANT ACCOUNTING POLICIES - Taxes Payables (Details) - ARS ($)
12 Months Ended 14 Months Ended
Jan. 01, 2019
Mar. 01, 2018
Feb. 28, 2018
Nov. 15, 2017
Nov. 14, 2017
Dec. 31, 2022
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2018
Argentina                        
Significant accounting policies                        
Applicable tax rate             25.00% 30.00% 30.00% 35.00% 35.00%  
Tax rate on minimum presumed income                 1.00%      
Number of years for which tax on assets creditable against income tax liability                 10 years      
Tax rate for SU fund                 1.00%      
Percentage of effective tax amounts paid eligible for VAT credit                 100.00%      
Withholding tax rate on dividends             13.00% 7.00% 7.00%      
Equalization tax rate percentage, repealed                 35.00%      
Capital gain tax rate for individuals or foreign beneficiaries                 15.00%      
Presumed net gain percentage on sale price for calculating capital gain tax                 90.00%      
Capital gain tax rate for local legal entities             25.00% 30.00% 30.00%      
Real estate (qualifying as property, plant and equipment) revaluation tax percentage                 8.00%      
Real estate (qualifying as inventories) revaluation tax percentage                 15.00%      
Shares, quotas and other participations owned by resident individuals revaluation tax percentage                 5.00%      
All other assets revaluation tax percentage                 10.00%      
Minimum accumulated CPI criteria for past three years for implementing inflation adjustment procedure                 100.00%      
Accumulated CPI variation for first year after inflation adjustment effective                 55.00%      
Accumulated CPI variation for second year after inflation adjustment effective                 35.00%      
Accumulated CPI variation for third year after inflation adjustment effective                 15.00%      
Effective internal tax rate, mobile telephone services   5.26% 4.16%                  
Effective internal tax rate, sale of mobile phones and other wireless networks that will decrease gradually until its complete phase out as of January 1, 2024         20.48%     9.89%       11.73%
Effective internal tax rate, goods manufacture in Tierra del Fuego       0.00%                
Tax credit percentage for operations taxed at reduced rate                 20.00%      
Percentage of employers' contributions           19.50%       21.00%    
Social security, non-taxable base           $ 12,000   $ 7,003.68 $ 2,400      
Maximum percentage of export duty chargeable on services exported to abroad                 30.00%      
Percentage of export duty on services exported to abroad                 12.00%      
The maximum limit for each dollar of taxable value of said operation payable on a monthly basis                 $ 4      
Turnover Tax, communications rate           3.00%     5.00%      
Turnover Tax, mobile telephone rate           5.00%     7.00%      
Stamp Tax rate percentage 0.75%                      
Argentina | Minimum                        
Significant accounting policies                        
SU tax rate for cable operators                 2.00%      
Tax rate percentage on copyrights paid to several institutions                 0.10%      
Argentina | Maximum                        
Significant accounting policies                        
SU tax rate for cable operators                 5.00%      
Tax rate percentage on copyrights paid to several institutions                 1.00%      
Annual reduction in tax on deposits to and withdrawals from bank accounts                 (20.00%)      
Tax on bank account deposits and withdrawals considered as advance payment for percentage of tax originated                 33.00%      
Uruguay                        
Significant accounting policies                        
Applicable tax rate                 25.00% 25.00% 25.00%  
Paraguay                        
Significant accounting policies                        
Applicable 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                        
Significant accounting policies                        
Applicable tax rate                 26.50% 39.50%    
Effective tax rate                 26.50% 39.50% 39.50%  
Flat federal income tax rate                 21.00%