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INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2021
INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES |
Schedule of Income tax asset and liability, net | Income tax payable, net is presented below: ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2021 |  | 2020
Income tax provision |  | 18,630 |  | 364
Withholdings and advance payments for income tax |  | (4,703) |  | (264)
Income tax payable, net |  | 13,927 |  | 100
​ Income tax payable by company is presented below: ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2021 |  | 2020
Telecom |  | 13,764 |  | —
Núcleo |  | 107 |  | 85
Adesol |  | 47 |  | 11
Telecom USA |  | 1 |  | —
Pem |  | 8 |  | —
AVC Continente Audiovisual |  | — |  | 3
Cable Imagen |  | — |  | 1
​ |  | 13,927 |  | 100
​
Schedule of deferred income tax assets and liabilities, net and the actions for recourse tax receivable | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2021 |  | 2020
Tax carryforward |  | (198) |  | (17,308)
Allowance for doubtful accounts |  | (5,231) |  | (4,391)
Provisions |  | (2,793) |  | (2,222)
PP&E and Intangible assets |  | 120,819 |  | 111,854
Cash dividends from foreign companies |  | 1,385 |  | 888
Income tax inflation adjustment effect |  | 23,194 |  | 32,211
Other deferred tax liabilities (assets), net |  | (1,713) |  | (62)
Total deferred tax liabilities, net |  | 135,463 |  | 120,970
Actions for recourse tax receivable |  | (889) |  | (1,331)
Total deferred tax liability, net | (*) | 135,574 |  | 119,639
​ | ​ | ​ | ​ | ​
Net deferred tax assets |  | (658) |  | (622)
Net deferred tax liabilities |  | 135,232 |  | 120,261
(*) Includes $132 of currency translation adjustments on foreign subsidiaries’ initial balances.
Schedule of maturities of estimated tax carryforward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Company |  | Tax carryforward |  | Tax carryforward amount |  | Tax carryforward
​ | ​ | generation year | ​ | as of 12.31.2021 | ​ | expiration year
Inter Radios |  | 2018 |  | 1 |  | 2023
Telemás (*) |  | 2019 |  | 454 |  | 2024
Micro Sistemas | ​ | 2021 | ​ | 230 | ​ | 2026
Cable Imagen |  | 2021 |  | 6 |  | 2026
Televisión Dirigida |  | 2021 |  | 20 |  | 2026
AVC | ​ | 2021 |  | 5 | ​ | 2026
​ | ​ | ​ |  | 716 | ​ | ​
(*) This company is consolidated in the financial statements of Adesol.
Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31, |
​ |  | 2021 |  | 2020 |  | 2019 |
​ | ​ | Profit (loss) | ​
Pre-tax income | ​ | 43,257 | ​ | 4,750 | ​ | 21,127 | ​
Non-taxable items – (Earnings) losses from associates | ​ | (395) | ​ | (749) | ​ | 385 | ​
Non-taxable items – Costs valuation differences of foreign investments | ​ | — | ​ | (9,917) | ​ | (21,665) | ​
Non-taxable items – Other | ​ | (471) | ​ | (2,266) | ​ | (1,632) | ​
Restatement in current currency of Equity, goodwill and others | ​ | 101,708 | ​ | 93,866 | ​ | 149,896 | ​
Subtotal | ​ | 144,099 | ​ | 85,684 | ​ | 148,111 | ​
Weighted statutory income tax rate | ​ | 34,34 | % | 24,59 | % | 26,14 | %
Income tax expense at weighted statutory tax rate | ​ | (49,480) | ​ | (21,070) | ​ | (38,716) | ​
Deferred tax liability restatement in current currency and others | ​ | 58,971 | ​ | 31,244 | ​ | 40,781 | ​
Income tax inflation adjustment | ​ | (41,919) | ​ | (22,403) | ​ | (31,222) | ​
Actions for recourse | ​ | 7 | ​ | 18 | ​ | 107 | ​
Income tax on cash dividends of foreign companies | ​ | (896) | ​ | (243) | ​ | (66) | ​
Income tax expense | ​ | (*) (33,317) | ​ | (12,454) | ​ | (**) (29,116) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current tax expense | ​ | (18,630) | ​ | (364) | ​ | (329) | ​
Deferred tax expense | ​ | (14,687) | ​ | (12,090) | ​ | (28,787) | ​
Income tax expense | ​ | (33,317) | ​ | (12,454) | ​ | (29,116) | ​
​ (*) Includes the effect of the change in the income tax rate provided for in Law No. 27,630 for approximately $(42,800). (**) Includes the effect of the change in the income tax rate provided for in Law No. 27,541 for approximately $(8,372). ​

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