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INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES |
Schedule of Income tax asset and liability, net | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2022 |  | 2021
Telecom |  | — |  | 26,811
Núcleo |  | 251 |  | 208
Adesol |  | 20 |  | 92
Telecom USA |  | — |  | 2
Pem |  | 2 |  | 16
Opalker | ​ | 1 | ​ | —
NYSSA | ​ | 40 | ​ | —
​ |  | 314 |  | 27,129
​
Schedule of deferred income tax assets and liabilities, net and the actions for recourse tax receivable | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2022 |  | 2021
Tax carryforward |  | (30,407) |  | (386)
Allowance for doubtful accounts |  | (8,982) |  | (10,189)
Provisions |  | (3,014) |  | (5,441)
PP&E and Intangible assets |  | 213,975 |  | 235,347
Cash dividends from foreign companies |  | 2,437 |  | 2,698
Income tax inflation adjustment effect |  | 82,242 |  | 45,180
Other deferred tax liabilities (assets), net |  | (1,622) |  | (3,337)
Total deferred tax liabilities, net |  | 254,629 |  | 263,872
Actions for recourse tax receivable |  | (888) |  | (1,731)
Total deferred tax liability, net | (*) | 253,741 |  | 262,141
​ | ​ | ​ | ​ | ​
Net deferred tax assets |  | (2,472) |  | (1,282)
Net deferred tax liabilities |  | 256,213 |  | 263,423
(*) Includes $34 of currency translation adjustments on foreign subsidiaries’ initial balances. ​
Schedule of maturities of estimated tax carryforward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax carryforward | ​ | ​
Company |  | Tax carryforward |  | amount as of |  | Tax carryforward
​ | ​ | generation year | ​ | 12.31.2022 | ​ | expiration year
Telecom | ​ | 2022 | ​ | 82,721 | ​ | 2027
Telemás (*) |  | 2019 |  | 675 |  | 2024
Micro Sistemas | ​ | 2021 | ​ | 240 | ​ | 2026
Micro Sistemas | ​ | 2022 | ​ | 3.432 | ​ | 2027
AVC Continente Audiovisual | ​ | 2021 |  | 3 | ​ | 2026
AVC Continente Audiovisual | ​ | 2022 | ​ | 50 | ​ | 2027
​ | ​ | ​ |  | 87,121 | ​ | ​
(*) 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, |
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | Profit (loss) | ​
Income (loss) before income tax expense | ​ | (232,144) | ​ | 84,262 | ​ | 9,253 | ​
Non-taxable items – (Earnings) from associates | ​ | (819) | ​ | (769) | ​ | (1,459) | ​
Non-taxable items – Impairment of Goodwill charges | ​ | 243,964 | ​ | 1,299 | ​ | — | ​
Non-taxable items – Costs valuation differences of foreign investments | ​ | — | ​ | — | ​ | (19,318) | ​
Non-taxable items – Other | ​ | 1,532 | ​ | (2,216) | ​ | (4,414) | ​
Restatement in current currency of Equity, goodwill and others | ​ | 250,325 | ​ | 198,120 | ​ | 182,845 | ​
Subtotal | ​ | 262,858 | ​ | 280,696 | ​ | 166,907 | ​
Effective income tax rate | ​ | 34.41 | % | 34.34 | % | 24.59 | %
Income tax expense at statutory tax rate of each subsidiary | ​ | (90,457) | ​ | (96,384) | ​ | (41,042) | ​
Deferred tax liability restatement in current currency and others | ​ | 216,524 | ​ | 114,870 | ​ | 60,860 | ​
Income tax inflation adjustment | ​ | (98,510) | ​ | (81,655) | ​ | (43,640) | ​
Actions for recourse | ​ | (1) | ​ | 14 | ​ | 35 | ​
Income tax on cash dividends of foreign companies | ​ | (1,052) | ​ | (1,745) | ​ | (473) | ​
Income tax benefit (expense) (*) | ​ | 26,504 | ​ | (64,900) | ​ | (24,260) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current tax | ​ | 17,521 | ​ | (36,290) | ​ | (709) | ​
Deferred tax | ​ | 8,983 | ​ | (28,610) | ​ | (23,551) | ​
Income tax | ​ | 26,504 | ​ | (64,900) | ​ | (24,260) | ​
(*) In 2022 includes $18,590 corresponding to the adjustment made in the Income tax affidavit of 2021, which includes, among others, the effects related to the full application of the tax inflation adjustment mechanisms detailed in ”Income Tax – Inflation Adjustment for Tax Purposes”. In 2021 includes the effect of the change in the income tax rate provided for in Law No. 27,630 generated by the recalculation of the tax impact on balances at the beginning and on the result of the period, for approximately $(114,662). ​

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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