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INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS LIABILITIES - Reconciliation of income tax (expense) benefit (Details) - ARS ($)
$ in Millions
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Reconciliation of income tax expense      
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) benefit (33,317) (12,454) $ (29,116)
Effect of change in the income tax rate (42,800) $ (8,372)  
Income tax - Actions for recourse filed with the Tax Authority      
Amount of claim filed during 2015 and 2021 1,593    
Non-current tax credit $ 889