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v3.20.1

SIGNIFICANT ACCOUNTING POLICIES - Taxes Payables (Details) - ARS ($) |  |  |  |  |  |  |  | 12 Months Ended | 14 Months Ended
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Dec. 31, 2022 | Jan. 02, 2019 | Mar. 01, 2018 | Feb. 28, 2018 | Dec. 31, 2017 | Nov. 15, 2017 | Nov. 14, 2017 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2018
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  |  |  | 26.14% | 25.37% | 35.00% |
Effective internal tax rate, mobile telephone services |  |  | 5.26% |  |  |  |  |  |  |  |  |  |
Argentina |  |  |  |  |  |  |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carryforwards period |  |  |  |  |  |  |  |  |  | 5 years |  |  |
Applicable tax rate |  |  |  |  |  |  |  |  |  | 30.00% | 30.00% | 35.00% |
Equalization tax for distributions of profits generated |  |  |  |  |  |  |  |  |  | 35.00% |  |  |
Threshold percentage under income tax inflation adjustment |  |  |  |  |  |  |  |  |  |  | 55.00% |  |
Tax on assets, effective rate |  |  |  |  |  |  |  |  |  | 1.00% |  |  |
Period in which tax on assets could be creditable against any excess of income tax liability |  |  |  |  |  |  |  |  |  | 10 years |  |  |
Applicable personal assets, shares and equity interests tax rate |  |  |  |  |  |  |  |  |  | 0.50% |  |  |
Percentage of effective tax amounts paid eligible for VAT credit |  |  |  |  |  |  |  |  |  | 100.00% |  |  |
Withholding tax rate on dividends |  |  |  |  |  |  |  | 13.00% | 7.00% | 7.00% | 7.00% |  |
Minimum accumulated CPI criteria for past three years for implementing inflation adjustment procedure |  |  |  |  |  |  |  |  |  | 100.00% |  |  |
Accumulated CPI variation after inflation adjustment effective |  |  |  |  |  |  |  |  | 15.00% | 30.00% | 55.00% |  |
Effective internal tax rate, mobile telephone services |  |  |  | 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% |  | 7.53% | 9.89% |  |  | 11.73%
Effective internal tax rate, goods manufacture in Tierra del Fuego |  |  |  |  |  | 0.00% |  |  |  |  |  |  |
Tax on bank account deposits and withdrawals considered as advance payment for percentage of tax originated |  |  |  |  |  |  |  |  |  | 33.00% |  |  |
Tax credit percentage for operations taxed at reduced rate |  |  |  |  |  |  |  |  |  | 20.00% |  |  |
Percentage of employers' contributions | 19.50% |  |  |  | 21.00% |  |  |  |  | 20.40% |  |  |
Social security, non-taxable base |  |  |  |  |  |  |  |  |  | $ 7,003.68 |  |  |
Maximum percentage of export duty chargeable on services exported to abroad |  |  |  |  |  |  |  |  | 5.00% | 30.00% |  |  |
Percentage of export duty on services exported to abroad |  | 12.00% |  |  |  |  |  |  |  | 5.00% |  |  |
The maximum limit for each dollar of taxable value of said operation payable on a monthly basis |  | $ 4 |  |  |  |  |  |  |  |  |  |  |
Turnover Tax, communications rate |  |  |  |  |  |  |  |  |  | 4.00% |  |  |
Turnover Tax, mobile telephone rate |  |  |  |  |  |  |  |  |  | 6.50% |  |  |
Argentina | Expected |  |  |  |  |  |  |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  |  | 25.00% |  |  |  |
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% |  |  |
Uruguay |  |  |  |  |  |  |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  |  |  | 25.00% |  |  |
Paraguay |  |  |  |  |  |  |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  |  |  | 10.00% |  |  |
Additional tax rate (as a percent) |  |  |  |  |  |  |  |  |  | 5.00% |  |  |
Effective tax rate |  |  |  |  |  |  |  |  |  | 14.50% |  |  |
Additional tax rate to residents |  |  |  |  |  |  |  |  |  | 8.00% |  |  |
Additional tax rate to non residents |  |  |  |  |  |  |  |  |  | 15.00% |  |  |
Paraguay | Expected |  |  |  |  |  |  |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Additional tax rate to residents |  |  |  |  |  |  |  |  | 5.00% |  |  |  |
Additional tax rate to non residents |  |  |  |  |  |  |  |  | 10.00% |  |  |  |
United States of America |  |  |  |  |  |  |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  |  |  |  |  |  | 26.50% |  | 39.50% |
Federal tax rate |  |  |  |  |  |  |  |  |  |  |  | 34.00% |
State of Florida tax rate |  |  |  |  |  |  |  |  |  |  |  | 5.50% |
Flat federal income tax rate |  |  |  |  |  |  |  |  |  | 21.00% |  |  |

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- Definition The effective internal tax rate applicable to the sale of imported mobile phones and other wireless networks. + References No definition available. + Details
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- Definition Represents the equalization tax for distributions of profits generated. + References No definition available. + Details
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- Definition The percentage of export duty on services carried out in home and exported to abroad. + References No definition available. + Details
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- Definition Threshold percentage under income tax inflation adjustment. + References No definition available. + Details
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- Definition The minimum accumulated CPI criteria for past three years for implementing inflation adjustment procedure. + References No definition available. + Details
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- Definition The percentage of effective tax amounts paid eligible for VAT credit. + References No definition available. + Details
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- Definition Represents the period in which tax on assets could be creditable against any excess of income tax liability. + References No definition available. + Details
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- Definition Represents the percentage of state of florida tax rate. + References No definition available. + Details
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- Definition The tax credit percentage for operations taxed at reduced rate. + References No definition available. + Details
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- Definition The tax on bank account deposits and withdrawals considered as advance payment for percentage of tax originated. + References No definition available. + Details
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- Definition Annual reduction in income tax levied on deposits to and withdrawals from bank accounts. + References No definition available. + Details
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- Definition The SU tax rate for cable operators. + References No definition available. + Details
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- Definition The tax rate percentage on copyrights paid to several institutions such as AADI-CAPIF, SADAIC, ARGENTORES. + References No definition available. + Details
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